Research On Taxation Problem In Enterprises Supervised By Custom Bankruptcy

The relationship between customhouse and enterprises is both supervising and supervised, but also serving and served. As for the customhouse, a standard enterprise means it undertakes import and export trade activities according to national law, proposes to customhouses honestly, and performs the taxation obligation voluntarily. Besides, processing trade enterprises should ensure the bonded goods to be delivered for export within regulated period after processing and fixture. For import and export enterprises these are their obligations. Among these, the taxation obligation is crucial. Under the circumstances of customhouse supervising enterprises bankruptcy, how to ensure national valid taxation and meanwhile refresh the enterprises through reorganization, is what we are facing theoretically and practically.This dissertation tries to propose establish practical custom tax credit system and analyze its necessity and reality through analyzing China economic reforms and exploring world advanced countries'custom tax systems and combining with China present legal system building process. Under this condition redefine the function of custom supervision. This dissertation, beginning with China custom supervising enterprise bankruptcy taxation, from the angle of clarifying enterprises supervised by custom and taxation, analyzes the specialty of enterprise bankruptcy and taxation debts, and proposes solving methods.In the first part, it mainly analyzes relative definitions of enterprises supervised by custom, expatiates the present condition of China custom supervision, and systematically sums up the concepts and types of custom supervising goods as well as custom supervising enterprises.In the second, focusing on China present economic condition, it mainly analyzes aspects of custom taxation, such as concept, discusses taxing foundations, analyzes the essence of custom tax as debt in public law and systematically classifies different existing custom taxes.In the third, based on previous narrative, it makes further analyze about the specialty of enterprises supervised by custom different from ordinary...