破解中国自贸试验区海关税收征管制度创新难题研究  

Research on the Innovation Problems of Customs Tax Collection System in China's Pilot Free Trade Zone

作　　者：陈利强[1,2] 陈琳 Chen Liqiang;Chen Lin

机构地区：[1]浙江工业大学法学院 [2]浙江工业大学经济学院"国际法律与经济"学位点

出　　处：《海关与经贸研究》2020年第3期111-123,共13页Journal of Customs and Trade

基　　金：2019年度浙江省哲学社会科学规划课题重点课题《“一带一路”统领下赋予浙江自贸试验区“更大改革自主权”的法治保障研究》(项目编号:19NDJC022Z);中国法学会课题;2018年度浙江省哲学社会科学规划一般课题《中国自由贸易试验区知识产权特殊保护制度研究》(项目编号:18NDJC206YB);2015年教育部人文社会科学青年基金项目《自由贸易园(港)区国际航运法律制度研究及对浙江的借鉴》(项目编号:15YJ C820066)。

摘　　要：如何在提升贸易便利化水平的同时保证税收征管安全是海关监管重要的价值诉求。中国自贸试验区在海关税收征管制度创新方面积极作为,但是迫于征税的财政压力以及改革配套措施不完善,海关税收征管制度在落实以及进一步深化改革层面遭遇难题。主要成因包括部门间权责交叉,多元化治税体系不成熟;法律法规不完善,制度创新缺乏法治保障;数据共享机制不健全,智能化风险防控水平有待提升等。中国自贸试验区应当借鉴国际国内相关经验,从事权、法治、技术三个层面破解这些难题,以有效解决贸易便利化与税收征管安全之间的矛盾。How to improve the level of trade facilitation while ensuring the security of tax collection is an essential task of customs supervision.China*s Pilot Free Trade Zone has played an active role in the innovation of the customs revenue collection system.However,due to the fiscal pressure of taxation and the imperfect reform measures,the customs tax collection system has encountered difficulties in the implementation and further deepening of the reform.The main causes behind the difficulties include the intersection of powers and responsibilities among departments,the immature multiple management mode of customs tax collection,unsophisticated laws and regulations,lack of legal protection in institutional innovation,improper data sharing mechanisms and underdeveloped intelligent risk prevention and control.In order to effectively address the contradiction between trade facilitation and tax collection security,China*s Pilot Free Trade Zone should draw lessons from relevant international and domestic experience and solve these problems from three aspects of power,rule of law and technology.

关 键 词：自贸试验区 税收征管制度 贸易便利化 事权法治技术 

分 类 号：F752.5[经济管理—国际贸易] F812.42[经济管理—产业经济]