进口企业视角下海关税款担保业务探析——以原油担保通关为例

Analysis of Customs Duty Guarantee Services from the Perspective of ImportEnterprises: A Case Study of Crude Oil Guaranteed Clearance

海关税款担保作为促进贸易便利化的金融服务工具之一,在进口货物征税中的重要性日益凸显。文章从原油进口企业视角出发,深入分析原油担保通关机制,通过案例分析进口企业运用海关税款担保降低财务成本的实现路径,探讨海关税款担保为海关和企业分别带来的挑战,并对优化海关税款担保运行机制提出建议,为我国加快建设贸易强国,促进对外贸易高质量发展提供有益参考。

Customs duty guarantees,as one of the financial service tools that facilitate trade,have become increasingly important in the taxation of imported goods.From the perspective of crude oil import enterprises,this paper delves into the crude oil guaranteed clearance mechanism.Through case studies,it examines the pathways through which import enterprises use customs duty guarantees to reduce financial cost.The paper also explores the challenges that customs duty guarantees present to both customs authorities and enterprises.Finally,it offers suggestions to optimize the operation mechanism of customs duty guarantees.It aims to provide valuable insights for China to turn the country into a trader of quality and promote the high-quality development of foreign trade.