改革开放以来,我国进出口贸易飞速发展,随着贸易额的急剧增长,海关也面临着严峻的形势。由于一些企业法制观念淡薄、纳税意识不强,低瞒报价格、偷逃税的现象十分普遍,低瞒报价格幅度大,而且手法隐蔽狡猾,使国家遭受严重损失。为探索海关查获低瞒报价格案件的有效途径,本文拟从以下几方面谈谈对低瞒报价格的稽查: 一、低瞒报价格的原因及其主要手法 目前,我国实施的是“从价税制”,但由于海关价格信息来源贫乏,低瞒报价格的现象在监管现场难以发现,即使发现了。往往因证据不足而从轻处理。对走私分子来说,低瞒报价格具有风险小,获利大的特点,因而常常利用其牟取暴 Since the reform and opening up, China’s import and export trade has developed rapidly. With the sharp increase in the volume of trade, the customs are also facing a grim situation. Due to weak corporate legal systems and weak taxation awareness, the phenomenon of low prices and evasion of tax evasion is very common. The low price range of low prices, as well as the concealed practices, have caused the country to suffer serious losses. In order to explore the effective ways for customs to seize low-reported price cases, this article plans to talk about the inspection of low-rate newspaper prices from the following aspects: 1. Reasons for low prices and their main methods At present, China is implementing an “ad valorem”. “The tax system,” but because of the lack of sources of customs price information, the phenomenon of low price reporting is difficult to detect at the regulatory site, even if it is discovered. Often due to lack of evidence, they are treated lightly. For smugglers, low-risk prices have the characteristics of low risk and profitability, and they are often used to take advantage of them.