论文部分内容阅读
随着经济全球化和区域一体化的迅速发展,国际避税日益成为关注的焦点,是世界各国共同面临的税务管理难题之一。海关作为国家重要的反避税力量之一,更是责无旁贷。因此,在构建海关大监管体系优化通关监管服务过程中,应该注重建设反国际避税工作机制。首先要坚持依法征管,建立现代化海关税收征管长效机制。其次,发挥电子口岸功能,构筑海关与税务、工商等部门密切协调的跨部门综合反避税机制。第三,加强海关与各国海关及世界海关组织在反避税方面的合作,保护各国政府和投资者的合法权益。
With the rapid development of economic globalization and regional integration, international tax avoidance has increasingly become the focus of attention and one of the tax administration challenges facing all countries in the world. As one of the important anti-tax evasion forces in the country, the Customs is even more responsible. Therefore, in the process of building a regulatory system for customs supervision and optimization of customs clearance services, attention should be paid to building an anti-international tax avoidance mechanism. First of all, we must insist on collecting tax according to law and establishing a long-term mechanism for the collection and administration of modern customs taxes. Second, we should give full play to the functions of e-ports and build an integrated cross-department anti-tax avoidance mechanism that is closely coordinated with the departments of customs, taxation and business administration. Third, to strengthen cooperation between the Customs, customs offices of various countries and the World Customs Organization in anti-tax avoidance and to protect the lawful rights and interests of governments and investors of all countries.