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现有的海关报关单上同时存在“经营单位”、“收(发)货单位”两个主体的设置,但在海关法律体系中,除了《进出口货物报关单填制规范》以外,其他法律法规对此两概念并无规定。对于海关来说,“双抬头”的存在可能带来管理对象不明确的问题,从而影响到申报主体、纳税义务人的确定,并进而影响到在行为人出现违法时,对其法律责任的认定。本文以《海关法》中“进出口货物收发货人”与报关单上“经营单位”、“收(发)货单位”之间的关系为切入点,对这一问题进行分析并提出修正建议。
However, in the customs legal system, in addition to the “standardization of the customs declaration form for import and export of goods” Other laws and regulations do not provide for these two concepts. For the customs, the existence of “double-headed ” may lead to the problem of unclear management object, thus affecting the determination of the reporting entity and the taxpayer, and thereby affecting the legal liability The identification. This article takes the relationship between the Customs and Excise Department as the receiving and dispatching shipper of import and export goods and the relationship between the declaration of declaration, the business unit and the receipt and delivery unit, Problems are analyzed and corrective suggestions are made.