Several Problems In Tariff Collection In China

Recently, the finance and Taxation Law Research Association of China law society jointly wrote experts and scholars from the Customs Department of the General Administration of customs and made comments on several issues in China's tariff collection.

I. China

tariff

Our country

For example, in 2003, customs revenue was 371 billion 180 million yuan, accounting for 17% of the national fiscal revenue, accounting for 30% of the central government's revenue. In 2004, the customs revenue was 447 billion 405 million yuan, accounting for 17% of the national fiscal revenue, accounting for 30.05% of the central revenue. In 2005, customs revenue exceeded 520 billion yuan, accounting for 16% of the national fiscal revenue, accounting for 30.1% of the central fiscal revenue.

Two.

In order to fulfill the promise of China's accession to the WTO, the tariff rate of our country has decreased from 16.4% in 2001 to 9.9% in 2005. The national tariff revenue has increased from 249 billion 200 million yuan in 2001 to 527 billion 836 million yuan in 2005.

cause

First, the rapid and healthy development of China's national economy and the rapid growth of foreign trade and exports have provided an adequate source of revenue for customs revenue.

Three, it is effective to carry out special campaigns against smuggling.

      四是企業誠信經營、依法納稅的意識普遍提高。上述情況充分說明，中央提出的“簡稅制、寬稅基、低稅率、嚴征管”的稅制改革原則是正確可行的。我國加入WTO后應履行降低關稅的義務，但降低關稅不等于不要關稅。

Three. At present, our country

First, the tariff rate is not balanced among different commodities, the gap is large, the financial function is not fully reflected, and it is not in coordination with the regulatory role.

Two, the reduction and exemption of tariff is short of clear legal norms. Because of human factors, the scale is different and unfair, and there are many names, the examination and approval procedures are complex and inefficient.

Three, the level of tariff enforcement needs to be improved. There are still many problems in law enforcement awareness, fairness awareness and responsibility consciousness.

      四、對我國關稅制度未來發展的建議

First, we should return to the regulation function and gradually weaken the fiscal function.

Two, we should reform the situation of a relatively simple tariff system, and widely use ad valorem tax, volume tax and mixed tax to diversify the tax system.

Three, we should further reduce the tax rate, but at the same time, we should adopt stronger and more flexible measures to cope with the needs of dumping and anti-dumping.

Four, we should change the administrative examination and approval system, implement moderate policy reduction and expand the functions of statutory tax reduction and exemption, temporary tax reduction and exemption.

Five, we should strengthen and improve tariff legislation, innovate the collection and management mechanism, enhance the concept of the legal system, and focus on improving the quality and ability of law enforcement officers in accordance with the law.