通关一体化背景下直属海关关税职能转型与运行机制构建  

The Discussion of Transformation of Orientation and Establishment of Operation Mechanism of Reginal Customs Taxation Function under the Backdrop of Intergrated Reform of Customs Clearance Program

作　　者：杭州海关课题组 张翼 应雷 

出　　处：《海关与经贸研究》2017年第4期96-105,共10页Journal of Customs and Trade

摘　　要：全国通关一体化改革新背景下,海关税收征管体制机制发生深刻变化。作为确保税收征管改革部署顺利落地的主要力量,直属海关关税部门正承担着更为重要的职责,面临新的形势、任务和要求,需要对自身职能进行重新定位和思考。直属海关关税部门应以属地纳税人管理、验估管理、税收风险防控和税政服务等为未来的主要职能,从协同合作、上下联动、差别化运行和强化考核评估等方面着手,构建直属海关层面新的税收征管职能运行机制,并通过完善海关税收征管法律制度、完善机构设置、优化人力资源配置和拓展税收征管方式,为转型过程提供保障。Under the backdrop of the integrated reform of national Customs clearance,the mechanism of Customs tax collection and administration has undergone profound changes. As the main force to ensure smooth landing of the reform of tax collection and management,taxation department of reginal Customs is shouldering more important responsibilities. Being faced with the new situation,task,and requirement,they need to reposition their functions and way of thinking. This paper analyzes the necessity of transformation of the taxation department of reginal Customs,proposing the management of local taxpayers,management of inspection and valuation,prevention and control of tax risks and tax services etc. as their main function. This paper suggests building a new taxation administrative operation system within the reginal Customs through ways such as collaboration and communication between different departments,differentiation operation and strengthening assessment,meanwhile,improving Customs tax collection and administration law system and institutional structure,optimizing the allocation of human resources,and expand the way of tax collection,in order to provide safeguard for the transformation process.

关 键 词：海关通关一体化 直属海关 关税职能 税收征管体制机制 

分 类 号：F752.5[经济管理—国际贸易]