让技术褪去神秘 让企业拥有预期——从减少关企纳税争议的角度谈优化海关税收征管制度

Let Technology Dispel the Mystery and Enable Businesses to Have Expectations——Optimizing Customs Revenue Collection from the Perspective of Reducing Tax Disputes between Customs and Business

税收征管是最易引发纠纷的海关执法领域之一,其执法质效和规范化水平直接影响到公众对海关执法水平和口岸营商环境优劣的感知。鉴于此,结合具体案例梳理分析找出现行海关税收征管领域存在的关企主要争议点,即对归类、价格、原产地等征税要素的认定争议,对征税相关时间节点的认定争议和对商品编号的认定争议等,并提出鼓励社会成立第三方关税技术服务机构、明确关税技术审核程序,增设追补税时效中止和终止规定、明确海关对“海关发现之日”的告知义务;明确商品编号的管理部门和方式等改进建议,以期用减少关企纳税争议优化海关税收征管相关制度。

Tax collection and administration is one of the most controversial areas of customs law enforcement.The quality,efficiency and standardization of its law enforcement directly affect the public perception of customs law enforcement and the port business environment.In view of this,the paper combs through and analyzes specific cases to find out the main disputes existing in the field of current customs tax collection,namely,the disputes over the identification of tax elements such as classification,valuation and origin,the disputes over the identification of tax-related timelines and the disputes over the identification of commodity HS codes.It also proposes to encourage the establishment of third-party tariff technical service institutions,clarify the tariff technical review procedures,add provisions on the suspension and termination of the time limit of tax recovery,and clarify the obligation of customs to inform the“date of customs discovery”,and clarify the regulatory office and methods of commodity HS codes,in order to optimize customs tax collection by reducing tax disputes between customs and business.