Customs Anti-price Deceive The Present Situation And Countermeasures

In recent years, with the deepening of China’s reform and opening up and expanding the domestic economy and foreign trade developed rapidly, customs revenue for the fiscal role in national economic development and regulation of the increasingly prominent role in the central fiscal revenue accounted for has become one of the central finance is the most direct, the most important and most stable source of about25%. Chinese customs in Zonghezhishui pattern and dedication to work, pay attention to the use of multiple methods and means of prevention and punishment of wrongdoing, has played an important role in the maintenance of normal commodity price levels and import and export trade fair. However, the hidden price to hide the truth smuggling caused by the severe impact of the country’s normal tax. The loss of customs revenue greatly damage the central macro-economic control efforts, damage to the customs as a national entry and exit supervision and management authorities should have the image of smuggling severely damaged the country’s normal economic order, how to do to ensure that the state taxes due are collected, Punishment of Smuggling and improve the level of tax collection is not only an important duty of the Customs, and the shared responsibility of all sectors of society, has important and far-reaching political significance.Whereas, to hide the truth of the anti-price with long-term, persistent and complex characteristics, this article is an overview of the definition of price to hide the truth of its manifestations were defined, and a variety of prices to hide the truth, that the use of empirical analysis ways and methods to analyze and study their impact; while the use of structural analysis method of customs at trial a case-by-case basis discussion, at the same time to describe the structure of the composition of the customs revenue, and constitute the dutiable value of goods The basis of to make classification; In addition, this paper the causes of the price frauds and the approaches adopted by the analysis, and then expressed its existing trend; the full text of a more systematic analysis of the status of the import and export prices to hide the truth. The quantitative and qualitative research methods to study and use the method of comparative analysis of the political economy analysis, the study of the problem is not limited to the qualitative aspects of the theory are summarized and described, regulations, case.In this paper, the hidden and complexity based on the analysis of price frauds, from the perspective of the current tariff system and management, described the customs unfavorable factors in the work of anti-price deceive means to hide the truth, the use of price tax evasion problem in simple terms analysis and discussion, and then standing on the point of view of the national macro-control study and explore the supporting policies and relevant laws, regulations, and through a more thorough breakdown of the key areas to explore, to further improve China’s national conditions Anti-Price deceive the working mechanism, summed measures to establish strategies for the prevention and punishment of the price frauds against price frauds.