全球价值链视角下进出境物品税收征管研究

Research on Tax Collection and Management of Inbound and Outbound Articles from the Perspective of Global Value Chain

进出境物品领域日渐成为全球价值链延伸、扩展的载体和平台。当前国际贸易摩擦不断,中美、中欧关系在和平友好的条件下发生了微妙的调整,在此进程中,强化对进出境物品领域的海关监管,对重塑和提升我国产业在全球价值链中的地位,必将起到积极的推动作用。本文首先阐述了全球供应链与价值链的现状与发展趋势,并在全球价值链框架下阐述了进出境物品监管的趋势,然后系统分析了进出境物品海关监管的优势与困境,指出进出境物品海关监管一方面是全球价值链的延伸与保障,另一方面有着重视不够、能力不足、适应性不强等问题。最后,本文给出了解决以上问题的相应对策,提出应针对具体业务形式统筹兼顾,做到监管与服务并重。

In the field of trade,import and export goods have become the carrier and platform for the extension of global value chain.The ongoing international trade frictions and the delicate adjustment of China-US and China-EU relations under the conditions of peace and friendship have led to the strengthening of customs supervision in the field of import and export goods,and the improvement and reshaping of China’s industrial status in global value chains.It will certainly play apositive role in promoting it.This paper first expounds the current situations and development trends of global supply chain and value chain,and the trend of inbound and outbound articles supervision based on the global value chain framework,and then systematically analyzes the advantages and disadvantages of customs supervision of inbound and outbound articles.On one hand,it is the extension and security of global value chain,on the other hand,there are problems such as insufficient emphasis,insufficient capacity,and lack of adaptability on global value chains.Finally,this paper gives the corresponding countermeasures to solve the above problems.The specific business forms are taken into consideration,and both supervision and service are equally important.