担保验放通关程序下的海关税收管理风险探究

A Study on Risk of Customs Revenue Control under Procedure of Release against Undertaking

担保验放通关程序是海关给予高级认证企业的一项通关便利措施。在为企业提供高效便利通关环境的同时,由于企业对进出口涉税货物不需提供实质性税收担保,伴生出巨大的海关税收管理风险。尤其是近年来经济下行趋势并未得到改变,企业经营状况不容乐观的情况下,更应引起海关的关注与重视。文中厘清担保验放通关程序的由来,采用定量分析与实证研究方法,分析担保验放对于企业的实际意义,以实际案例分析海关面临的税收风险及成因,提出完善法律法规、健全管理机制、设定准入范围等对策与建议。

The Procedure of release against undertaking is a benefit granted by customs to advanced certified enterprises. Under this procedure,the company is allowed to pick up goods before completing the customs formalities with its own credit undertaking. As a favorable measure given to the highest credit enterprise,it brings about huge risks in revenue collection,while providing expedited and efficient customs clearance,because the company is not required to provide substantive tax guarantee for fiscal goods. Thus,it calls for big concern and attention from the customs,especially in the context that the economic downward pressure still remains and the business outlook is by no means optimistic over recent years. The article reviews the origin of the procedure of release against undertaking,investigates the practical significances to enterprises by quantitative analysis and empirical research methods,,and,furthermore,analyzes the risks in customs revenues and their root causes with real cases. Finally,the article puts forward relevant countermeasures and suggestions of improving legislations and the management mechanism,and setting the access scope.