通关一体化背景下优化海关价格信息管理路径与举措

The Pathway and Measures of Optimising Customs Price Information Management under the Background of Integrated Customs Clearance

海关价格信息管理是海关估价工作的基础组成部分之一,也是海关预防和打击企业通过伪瞒报价格偷逃税款等违法违规活动的有力武器。当前,通关一体化格局已经形成,而现行的价格信息管理工作机制还不能完全满足新格局的需求,企业对提高通关效率和统一估价执法尺度呼声强烈。价格信息管理工作必须在把握新要求的基础上,优化、探索适应新时代的价格信息管理要求的路径。本文通过剖析当前海关对价格信息工作的思想认识和管理制度等工作方面存在的缺陷,提出整合建议及完善的举措。

Customs price information management（ ＂the management＂） is fundamental to customs valuation,and instrumental to prevent and combat tax evasion and other offenses by false declaration in prices. At present,although the national integrated customs clearance system has been established,the current mechanism of the price management does not meet the demand of the new situation,which calls for higher efficiency of customs clearance and higher uniformity of valuation. On the basis of such demands,it is recommended to explore,study and optimise a new pathway of price management to accommodate all the current requirements. This paper attempts to propose an integrated and comprehensive solution by analysing the existing problems of customs in price management.