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根据《海关进出口货物减免税管理办法》规定,在减免税备案或者审批及有关优惠政策的实施措施尚未明确的情况下,已经到港的货物可以凭担保先行放行,对于缓解减免税企业的资金压力,保障物流畅通,起到了十分积极的作用。但是,由于在凭保放行制度设计上存在一些缺陷,实践中可能导致税款征收迟延和税款担保目的无法实现的问题。本文从现有的制度设计出发,分析缺陷的问题和可能导致的后果,并对这些缺陷进行修正提出建议。
According to “Customs Import and Export Tax Relief Law” provides that in the case of tax relief or examination and approval and the implementation of the relevant preferential policies has not yet been determined, the goods have arrived in Hong Kong can be released by the first security, mitigation of tax relief for corporate funds Pressure, to ensure smooth logistics, played a very positive role. However, due to some shortcomings in the design of the system with the Bank, the practice may lead to the delay of tax collection and the issue of tax guarantee can not be achieved. Based on the existing system design, this paper analyzes the problems of defects and the possible consequences, and proposes some suggestions to correct these defects.