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打击价格瞒骗是各国海关共同面临的任务。目前,中国海关面临的突出问题是少数进口商低报申报价格逃避关税和其他进口环节税。 改革开放之前,国家实行对外贸易专营制度,国营外贸企业发挥主渠道作用,基本上不存在价格瞒骗的现象。改革开放以后,过高的进口税率、境内外产品的质量和品种差异诱使一些不法分子,从事各种走私活动牟取暴利。传统的走私手法除海上偷运、旅客携带之外,逐渐发展到在货运渠道利用伪、瞒报价格、品名、数量、规格等进行走私。1998年全国打击走私工作会议后,各级海关采取一系列措施,严厉打击货运渠道夹藏、伪
Fighting price fraud is a common task facing all customs. At present, the prominent problem facing China’s customs authorities is that a few importers underreport their declared prices to evade customs duties and other import link taxes. Before the reform and opening up, the state implemented the system of foreign trade monopoly, and the state-owned foreign trade enterprises played the role of the main channel. There was basically no price cheat. After the reform and opening up, the excessive import tax rate and the differences in the quality and variety of domestic and overseas products tempted some unscrupulous elements to engage in various smuggling activities to make huge profits. In addition to smuggling at sea and carrying passengers, the traditional methods of smuggling have gradually developed into the smuggling of smuggled goods into the shipping channels using counterfeit, concealed prices, product names, quantities, specifications and so on. After the national anti-smuggling conference was held in 1998, the customs at all levels took a series of measures to crack down on the channels of freight collection and storage