中国特色海关税收“清算制度”之构建——基于CBP法律与实践的认知  

Construction of Customs"Liquidation"with Chinese Characteristics——Based on the Cognition of CBP Legislation and Procedure

作　　者：苏铁 Su Tie

机构地区：[1]宁波海关

出　　处：《海关与经贸研究》2019年第6期94-107,共14页Journal of Customs and Trade

摘　　要：在世界范围内,除了美国之外,极少国家海关采取完全由进口商完成的“两步申报”方式。对中国海关而言,在全面推进“两步申报”时,应配套引入“税收清算”这一制度,有益于整体性地对从价税计征的估价、归类和原产地三大技术在通关后续环节留出缓冲地带,并有充足的时间予以重新评定,系统化地构建“审验征控一体化”作业体系。加大对关税征管制度的顶层设计,树立税收平帐的概念可在最大程度上降低和化解税收风险。建立“清算制度”可视为对未来征管制度的结构性补充,对完善税收征管机制意义重大。Globally,with the exception of the United States,very few customs authorities have adopted the"two-step declarations"for their cargo clearance procedure which is completed and presented by importers or their brokers.When promoting this unique declaration procedure in an all-round way,China should introduce"liquidation"system so as to leave a buffer zone in the subsequence of the clearance for the review of valuation,classification and origin based on ad-valorem duty assessment,and sufficient time for re-assessment.To better the top-level design of the tariff collection,the establishment of the"liquidation"can be regarded as a structural supplement to reduce fiscal risk to a maximum extent,which is of great significance to the improvement of the duty collection mechanism.

关 键 词：关税征管 制度创新 清算制度 CBP实践 

分 类 号：F81[经济管理—财政学]