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跨境运输是我国实行改革开放后出现的新业务。近年来,从香港入境车辆日益增多,对发展对外贸易,支持“四化”建设起到了积极的作用。一九八九年,我局管理的跨境车辆达14,000多台,上级下达的税收任务350万元(外汇券,实际征收税款520多万元,超额49％。加强跨境运输税收的征管,直接涉及到国家的经济权益。在征管中,我们主要抓了如下工作: 一、建立健全适应跨境运输特点的管理制度和管理办法跨境运输有二个特点:一是车辆流动性大,税源分散;二是司机和车辆变动频繁。车辆从文锦渡、皇岗口岸入境后,跨及其他各省市,入境签证一般为半年,最长的为一年。因此,一年内需办理业务变更事项的有一半以上,
Cross-border transport is a new business that emerges in our country after the reform and opening up. In recent years, the increasing number of vehicles entering Hong Kong from Hong Kong has played a positive role in developing foreign trade and supporting the “four modernizations.” In 1989, our bureau managed over 14,000 cross-border vehicles and the tax task assigned by the higher authorities was 3.5 million yuan (foreign exchange certificates, with the actual tax amounting to more than 5.2 million yuan, exceeding 49%.) Strengthening tax collection and administration over cross-border transportation , Directly related to the country’s economic rights and interests.In the collection and management, we mainly focus on the following work: First, establish and improve the management system and management methods to adapt to the characteristics of cross-border transport Cross-border transport has two characteristics: First, the vehicle mobility, Tax sources are scattered; Second, drivers and vehicles change frequently. Vehicles from Man Kam To, Huanggang ports entry, cross and other provinces and cities, entry visas are generally six months, the longest year .Therefore, within one year for business change matters More than half,