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自2016年11月1日开始,海关施行自报自缴、先放行后审单的新税收征管方式,并颁布《关于开展税收征管方式改革试点工作的公告》(2016年62号公告)(以下简称“新政”),对进出口商品原申报方式进行改革。新政为引导进出口企业守法自律、违法惩戒提供了操作依据,保障了海关统一执法,提升了通关货物的便利化。那么,此次海关新税收征管改革的主要方式、适用范围及税收风险,您又知晓多少?
Since November 1, 2016, the Customs implemented the new tax collection and management methods of self-reporting and release after examination and release, and promulgated the “Notice on Carrying out the Pilot Reform of Tax Collection and Management” (Announcement No. 62 of 2016) (the following Referred to as “New Deal ”), the original declaration of import and export commodities reform. The New Deal provides the operating basis for guiding the import and export enterprises to abide by the law and disciplinary punishments, and guarantees the uniform customs enforcement and enhances the facilitation of customs clearance of goods. So, the customs of the new tax collection and management reform of the main methods, scope and tax risk, how much do you know?