海关与商界合作视角下服务贸易涉税审核与企业合规管理  

Tax Audit and Corporate Compliance in Trade in Services from the Perspective of Customs-Business Partnership

作　　者：李海莲[1] 吴昇 LI Hailian;WU Sheng(University of International Business and Economics,Beijing 100029,China;Shenzhen Mindray Bio-Medical Electronics Co.,Ltd.,Shenzhen Guangdong 518057,China)

机构地区：[1]对外经济贸易大学,北京100029 [2]深圳迈瑞生物医疗电子股份有限公司,广东深圳518057

出　　处：《对外经贸实务》2024年第9期84-91,共8页Practice in Foreign Economic Relations and Trade

摘　　要：与制造业高度相关的生产性服务贸易因其专业性、复杂性而加剧了进口涉税审核的信息不对称问题。因此,解决企业服务贸易涉税合规痛点,尤其是易被企业忽视的海关涉税部分,对促进服务贸易及其相关制造业高质量发展具有重要意义。为促进企业合规发展和提升贸易便利化水平,海关与商界应加强合作,创新审核模式。企业应在进一步明晰服务贸易涉税审核要点基础上,深入了解主动披露模式,通过行为定性、条件评估、税款核算和敞口测算等路径,在合规管理实践中落实主动披露机制,以实现“海关监管到位、企业合规经营”的双赢局面。Production-related services is highly bound with the manufacturing sector,which exacerbates the informa-tion asymmetry problem in customs tax-related audit due to its professionalism and complexity.Thus,addressing the challenges of tax compliance in trade in services for enterprises,particularly the often-overlooked customs tax as-pects,is pivotal to enhancing both the scale and quality of service trade imports.Therefore,to promote enterprise compliance and enhance trade facilitation,customs should strengthen cooperation with the business community and innovate its auditing model.Enterprises should deeply understand the voluntary disclosure mechanism based on fur-ther clarification of key points in customs tax audits for trade in services,and implement this mechanism in compli-ance management practices through approaches such as behavior qualification,condition assessment,tax calcula-tion,and risk evaluation to achieve a win-win situation where"customs supervision is in place,and businesses oper-ate in compliance."

关 键 词：服务贸易 海关估价 主动披露 企业合规 

分 类 号：F745.3[经济管理—国际贸易]