【摘要】：根據(jù)《海關(guān)法》規(guī)定,海關(guān)將進(jìn)出境物流分為"貨物"和"物品"兩大類(lèi)別,并分別適用不同的監(jiān)管方式和稅制。以嬰幼兒奶粉為例,按照"貨物"以一般貿(mào)易通關(guān),需要具備3項(xiàng)資質(zhì),提供至少12項(xiàng)材料或證書(shū)、檢測(cè)報(bào)告,還需要支付高額檢測(cè)費(fèi),而按照"物品"通關(guān)則不需要任何資質(zhì)和材料,稅率也較低。因此,大量本應(yīng)以"貨物"方式通關(guān)的商品想方設(shè)法以"物品"方式通關(guān),對(duì)海關(guān)進(jìn)出境"貨物"和"物品"二元監(jiān)管模式造成了巨大沖擊。本文從統(tǒng)一稅制的角度,對(duì)破解這種二元監(jiān)管模式的困境提出對(duì)策建議,以期促進(jìn)我國(guó)外貿(mào)健康發(fā)展。
[Abstract]:According to the provisions of the Customs Law, the Customs divides the inbound and outbound logistics into two categories: "goods" and "articles", and applies different ways of supervision and taxation respectively. Take infant milk powder as an example. According to "goods" to pass customs in general, three qualifications are required, at least 12 materials or certificates are provided, testing reports are reported, and high testing fees are required. According to the "goods" customs clearance does not require any qualifications and materials, the tax rate is lower. Therefore, a large number of goods that should be cleared by "goods" try their best to pass customs by "goods", which has caused a great impact on the dual supervision mode of "goods" and "articles" in and out of the customs. From the point of view of unified tax system, this paper puts forward countermeasures and suggestions to solve the dilemma of this dualistic mode of supervision, in order to promote the healthy development of China's foreign trade.
【作者單位】： 浙江出入境檢驗(yàn)檢疫局;杭州海關(guān);
【分類(lèi)號(hào)】：D922.221;F752.5
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本文編號(hào)：2197374