通过统一税制破解进出境“货物”和“物品”二元监管模式困境的思考
发布时间：2018-08-22 14:29
【摘要】：根据《海关法》规定,海关将进出境物流分为"货物"和"物品"两大类别,并分别适用不同的监管方式和税制。以婴幼儿奶粉为例,按照"货物"以一般贸易通关,需要具备3项资质,提供至少12项材料或证书、检测报告,还需要支付高额检测费,而按照"物品"通关则不需要任何资质和材料,税率也较低。因此,大量本应以"货物"方式通关的商品想方设法以"物品"方式通关,对海关进出境"货物"和"物品"二元监管模式造成了巨大冲击。本文从统一税制的角度,对破解这种二元监管模式的困境提出对策建议,以期促进我国外贸健康发展。
[Abstract]:According to the provisions of the Customs Law, the Customs divides the inbound and outbound logistics into two categories: "goods" and "articles", and applies different ways of supervision and taxation respectively. Take infant milk powder as an example. According to "goods" to pass customs in general, three qualifications are required, at least 12 materials or certificates are provided, testing reports are reported, and high testing fees are required. According to the "goods" customs clearance does not require any qualifications and materials, the tax rate is lower. Therefore, a large number of goods that should be cleared by "goods" try their best to pass customs by "goods", which has caused a great impact on the dual supervision mode of "goods" and "articles" in and out of the customs. From the point of view of unified tax system, this paper puts forward countermeasures and suggestions to solve the dilemma of this dualistic mode of supervision, in order to promote the healthy development of China's foreign trade.
【作者单位】： 浙江出入境检验检疫局;杭州海关;
【分类号】：D922.221;F752.5
，
本文编号：2197374
[Abstract]:According to the provisions of the Customs Law, the Customs divides the inbound and outbound logistics into two categories: "goods" and "articles", and applies different ways of supervision and taxation respectively. Take infant milk powder as an example. According to "goods" to pass customs in general, three qualifications are required, at least 12 materials or certificates are provided, testing reports are reported, and high testing fees are required. According to the "goods" customs clearance does not require any qualifications and materials, the tax rate is lower. Therefore, a large number of goods that should be cleared by "goods" try their best to pass customs by "goods", which has caused a great impact on the dual supervision mode of "goods" and "articles" in and out of the customs. From the point of view of unified tax system, this paper puts forward countermeasures and suggestions to solve the dilemma of this dualistic mode of supervision, in order to promote the healthy development of China's foreign trade.
【作者单位】： 浙江出入境检验检疫局;杭州海关;
【分类号】：D922.221;F752.5
，
本文编号：2197374
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