创新属地纳税人管理的思考与实践  

Thoughts and Practice of Localized Tax Payment

作　　者：毕海军 李晶 马晓伟 Bi Haijun;Li Jing;Ma Xiaowei

机构地区：[1]青岛海关关税处

出　　处：《海关与经贸研究》2019年第6期36-41,共6页Journal of Customs and Trade

摘　　要：近年来海关海关总署大力推进属地纳税人管理改革,全国海关在无现成案例可循的情况下,解放思想、大胆实践,积极推动属地纳税人管理制度落地生效。本文通过介绍属地纳税人管理工作的背景意义,分析开展属地纳税人管理的状况和难点,并以青岛海关的创新实践为例进行剖析,提出推动属地纳税人管理工作落地生效的对策建议。Over the recent years,the General Administration of China Customs has actively promoted the practice of localized tax payment.The customs offices across China have made,without existing practices to follow,bold explorations by emancipating their mind,so as to put in place the procedure.Departing from the discussion on the background and significance of the procedure,the paper analyzes its current status and difficulties encountered,and proposes the suggestions on how to put it in place based on the cases from the Qingdao Customs.

关 键 词：全国通关一体化改革 海关税收征管 属地纳税人管理 两步申报 

分 类 号：F81[经济管理—财政学]