海关特许权使用费和特殊关系纳税遵从管理机制创新研究  

A Study on the Innovation of Customs Tax Compliance Management Mechanism Concerning Royalties and Special Relations

作　　者：毕海军 杨倩 张安宁 Bi Haijun;Yang Qian;Zhang Anning

机构地区：[1]青岛海关关税处

出　　处：《海关与经贸研究》2021年第6期43-55,共13页Journal of Customs and Trade

摘　　要：特许权使用费和特殊关系的价格管理作为税收征管工作的重点和难点,既要实现科学征管,又要防范税收风险,多年来一直是海关管理的工作重点。本文通过阐述特许权使用费和特殊关系的价格管理对海关税收征管工作的重要意义,分析目前海关价格管理中存在的问题,研究创新海关特许权使用费和特殊关系价格管理机制和管理手段,有效防范化解重大税收风险,从源头推动税收征管工作由海关主导型向企业自律型转变,推动属地纳税人管理工作落地实践,探究税收征管制度创新和治理能力建设的提升路径。The customs valuation control over royalties and special relations is one of the most important and difficult concerns in the collection of Customs duties and taxes.This issue has been the focus of customs management for many years and the customs not only need to collect revenue in a reasonable way but also focus on tax-related risk management.By making a thorough study on the importance of customs valuation control over royalties and special relations to the revenue collection,this paper identifies the existing weakness in the current customs valuation system.We aim at gaining insight into the innovation of mechanism and means in the area of customs valuation control over royalties and special relations,and to propose effective measures in preventing tax risks.In this paper,we attempt to promote the transformation of revenue collection and management system from the source,by changing from customs-oriented to self-policing.We also seek practical solutions to location-based taxpayer management mode,and hope to find an approach to reform revenue collection system and enhancing the governance capabilities.

关 键 词：特许权使用费 特殊关系 海关估价 纳税遵从 

分 类 号：F81[经济管理—财政学]