全国通关一体化改革新背景下,海关税收征管体制机制发生深刻变化。作为确保税收征管改革部署顺利落地的主要力量,直属海关关税部门正承担着更为重要的职责,面临新的形势、任务和要求,需要对自身职能进行重新定位和思考。直属海关关税部门应以属地纳税人管理、验估管理、税收风险防控和税政服务等为未来的主要职能,从协同合作、上下联动、差别化运行和强化考核评估等方面着手,构建直属海关层面新的税收征管职能运行机制,并通过完善海关税收征管法律制度、完善机构设置、优化人力资源配置和拓展税收征管方式,为转型过程提供保障。 Under the backdrop of the national reform of customs clearance integration, profound changes have taken place in the system and mechanism of customs tax collection and administration. As the main force for ensuring the smooth implementation of the reform of tax collection and administration, the Customs Tariff Department directly under the Ministry of Finance is assuming more important responsibilities. Faced with new situations, tasks and demands, it is necessary to reposition and think about its own functions. The customs department directly under the Customs shall take the following main functions of the taxpayers’ management, assessment management, tax risk prevention and control and taxation services as the future functions, and shall establish direct customs administrations from the aspects of coordination and cooperation, up and down linkage, differentiated operation and enhancement of appraisal and assessment Level and new tax collection and management mechanism. Through improving the legal system of customs tax collection and administration, improving institutional setup, optimizing the allocation of human resources and expanding tax collection and management methods, the reform process is guaranteed.