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我国现行的海关估价制度是在80年代恢复海关征税业务时建立起来的,收到一定成效,但在目前形势下显露出一些弊端。有必要根据我国国情,借鉴国际通行做法,按照市场经济的要求建立新估价制度,以利于加强税收征管,打击价格瞒骗。本文就此谈谈具体建议: 一、以两套发票作为新估价制度的基础 伪造假发票、假合同是各种价格瞒骗行为的共同之处,也是海关验估需要解决的根本问题。因此,海关估价制度应以尽可能地迫使进口人用真实发票单证报关为前提。为此,作为新估价制度的基础,应明确要求进口人提供原厂商发票并填报海关发票,以遏制利用假发票等伪报价格行为。
The current customs valuation system in China was established when the customs taxation business was resumed in the 1980s. It has achieved certain results, but it has revealed some drawbacks in the current situation. It is necessary to establish a new valuation system in accordance with China’s national conditions, drawing on international practices, and in accordance with the requirements of the market economy in order to facilitate the enhancement of tax collection and management and combat price fraud. This article discusses specific proposals on this basis: First, the use of two sets of invoices as the basis for a new valuation system. Counterfeiting of fake invoices and false contracts is a common denominator of all kinds of price fraud, and it is also a fundamental issue that needs to be resolved by Customs. Therefore, the customs valuation system should be based on the premise of forcing importers to use real invoice documents as much as possible. Therefore, as the basis of the new valuation system, the importer should be clearly required to provide the original manufacturer invoice and fill in the customs invoice, in order to curb the use of false invoices and other false price behavior.