关于海关主动披露制度的思考

Thoughts on the System of Customs Voluntary Disclosure

2022年6月30日,海关总署发布《关于处理主动披露涉税违规行为有关事项的公告》(海关总署公告2022年第54号),对主动披露涉税违规行为有了新的处理方式。以2022年第54号公告为切入点,结合其出台背景、有关概念、内容解读,以点带面研究我国海关主动披露制度,以期对主动披露制度的法理背景、运行程序、处置建议、风险评估进行全面分析,助力海关健全主动披露制度,对业务改革和外贸经济企稳提质增效提出思路和对策。

On June 30,2022,the General Administration of Customs issued the notice on handling matters related to the voluntary disclosure of tax-related violations(Notice No.54,2022,GACC),which provides for a new way and standard for the voluntarily disclosing tax-related violations.Taking Notice No.54,2022 the starting point,this paper investigates the voluntary disclosure system from different aspects by introducing the background and relevant concepts and interpreting the provisions of the Notice,with a view to comprehensively analyzing the legal background,operation procedures,disposal suggestions and risk assessment of the voluntary disclosure system.In order to help the customs improve the system,the paper also puts forward ideas and countermeasures for operational reform and for stabilizing foreign trade and improving its quality and efficiency.