摘要
船舶吨税是一个历史悠久的税种,但长期以来未能获得立法支持;征管模式业已成型,但表现出了一定的滞后性。2013年,中央提出要落实税收法定原则,船舶吨税有幸成为其后首批被纳入立法程序的税种,并于2017年底颁布《船舶吨税法》。作为船舶吨税征管机关,海关应对现行征管模式进行改革,更好地落实税收法定原则,充分运用大数据、云计算等互联网思维,通过征管模式流程再造实现智能征管,提高执法水平,降低制度性交易成本,提高税收遵从度。
Though it is an ancient type of tax,the tonnage tax had no legislative support for a long time. Its mode of collection and management is shaped,but somehow lags behind in some aspects. In2013,the central government proposed the principle of statutory taxation. The tonnage tax was selected as one of the first taxes undergoing the legislative process and at the end of 2017 Tonnage Tax Law was promulgated. As an agency responsible for collecting the tonnage tax,the customs should reform the present collection mode in order to better put in place the principle of statutory taxation by fully applying Big Data,Cloud Computing and other Internet technologies. Through the process reengineering of the mode,the customs can finally accomplish smart collection and management,enhance enforcement,reduce institutional transaction cost and improve compliance in revenue.
作者
张建东
丁健
Zhang Jiandong,Ding Jian
出处
《海关与经贸研究》
2018年第3期53-66,共14页
Journal of Customs and Trade
关键词
税收法定原则
船舶吨税
海关税收征管
Principle of Statutory Taxation
Tonnage Tax
Customs Tax Collection
