非凡十年:中国关税工作的新成就、新定位与新征程  

An Extraordinary Decade:New Achievements,New Positions and New Journeys of China's Tariff Work

作　　者：苏铁 刘奇超 SU Tie;LIU Qi-chao(Central University of Finance and Economics,Beijing 100081,China;Tianjin Binhai New Area Finance Bureau,Tianjin 300456,China)

机构地区：[1]中央财经大学国际税务研究中心,北京100081 [2]天津市滨海新区财政局,天津300456

出　　处：《税务与经济》2022年第6期8-15,共8页Taxation and Economy

基　　金：中国法学会部级法学研究课题[CLS(2022)C42];司法部法治建设与法学理论研究部级科研项目(20SFB3020)。

摘　　要：关税是财税政策中统筹国际国内的重要联结点。十年来,中国关税工作取得了明显成效,关税税则、税率调整更加科学化、体系化,关税政策工具的使用更好地满足了人民美好生活的需要,进口税收优惠政策更利宏观调控、微观调节,国际关税工作与税收征管水平不断开拓创新、稳步提升。面向实现“两个大局”的未来征途,关税工作的总体思路应向稳定产业链供应链、兼顾创新驱动二元目标、支持构建新发展格局、促进经济社会高质量发展、强调关税法律的涉外性适用这五个方面转变,通过完善关税法律制度体系、优化专项税收优惠政策、持续深化关税征管改革、统筹推进关税科技应用、积极参与国际关税合作等一系列措施,为实现中国梦续写新时代关税新篇章。Tariff is an important connection point for coordinating international and domestic in fiscal and taxation policies.In the past ten years,China's tariff work has achieved remarkable results.The adjustment of tariff rules and tax rates has become more scientific and systematic,the use of tariff policy tools has better met people's needs for a better life,and preferential import tax policies have been more conducive to macro and micro adjustments.International tariff work and the level of collection and management has become more innovative and steadily improved.Facing the future journey of realizing"two overall situations",the general idea of tariff work should be oriented towards stabilizing the industrial chain and supply chain,taking into account the dual goals of innovation and driving,supporting the construction of a new development pattern,promoting high-quality economic and social development,and emphasizing the foreign-related nature of tariff laws.Applying these five changes,we will continue to write a new chapter in tariffs for the realization of the Chinese Dream through a series of measures such as improving the system of customs laws and regulations,optimizing special preferential tax policies,continuously deepening the reform of tariff collection and administration,coordinating the application of tariff technology,and actively participating in international customs cooperation.

关 键 词：非凡十年 新发展理念 新发展阶段 新发展格局 关税政策 税收征管改革 关税法 

分 类 号：F810.42[经济管理—财政学]