H海关减免税农机设备监管问题研究

发布时间：2018-08-13 13:31

【摘要】：近年来黑龙江省农业产业发展迅猛,粮食产量逐年增加。随着我国“十二五”规划纲要的逐步实施,黑龙江省对于农业科技现代化发展也有了新的要求,随着国家支持我省对国外先进农机设备允许减免税进口,我省农机设备进口数量逐年递增,对于减免税农机设备的监管也显得非常重要。本文分析了黑龙江省农业发展情况以及目前农机设备减免税进口业务情况,从海关监管的业务视角出发,结合H海关目前的业务现状,就如何解决对进口减免税农机设备监管过程中存在的问题展开了分析研讨。通过对近年来H海关在减免税设备监管过程中出现的问题和经验进行归纳总结,明确了 H海关在农机减免税设备监管过程中存在的问题。从业务执行的制度、流程、人员这三个方面入手,通过完善补充相关规章制度、简化业务流程、合理配置人力资源等等方式方法,有效地解决了目前H海关在减免税农机设备监管过程中存在的问题。
[Abstract]:In recent years, the agricultural industry in Heilongjiang Province has developed rapidly, and the grain output has increased year by year. With the gradual implementation of the 12th Five-Year Plan, Heilongjiang Province has new requirements for the modernization of agricultural science and technology. With the support of the state, the import of advanced foreign agricultural machinery and equipment is allowed to be reduced or exempted, and the import of agricultural machinery and equipment in Heilongjiang Province is increasing year by year. This paper analyzes the development of agriculture in Heilongjiang Province and the current situation of the import of agricultural machinery and equipment tax reduction and exemption. From the business perspective of customs supervision, combined with the current business situation of H Customs, this paper discusses how to solve the problem of import tax reduction and exemption of agricultural machinery and equipment supervision. The existing problems are analyzed and discussed. Through summarizing the problems and experiences of H Customs in the supervision of Tax-reducing and exempt equipment in recent years, the existing problems in the supervision of agricultural machinery Tax-reducing and exempt equipment are clarified. Chapters and regulations, simplified business processes, rational allocation of human resources and other ways and means, effectively solved the current H customs in the tax-deduction and exemption of agricultural machinery and equipment supervision problems.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F752.5;F426.4

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