The Dilemma And Countermeasures Of Tax Collection Of Customs Goods

The import tax on the imported commodity (hereinafter referred to as the commodity tax in short), is a small item of taxation in the field of customs administration. For its annual collection value in2011was less than1billion yuan, while the annual customs taxes amounted to1600billion yuan. Nevertheless, the collection and management of this small item of taxation is in trouble, since the taxpayer (the inward passenger) is usually found to show noncompliance from his mentality and behavior, and it’s abnormal that customs collection and management mode is not based on tax return by passengers, but on overdue tax followed by customs inspectors’check. The defect of commodity tax system and its collection and management is fully exposed by disputes and discussion around the2010IPAD tax collection event, which causes much social concern. Domestic social reluctance to pay tax is obviously shown from this event.Since joining the WTO, China’s customs revenue grows considerably year after year. Therefore customs pay no attention to the plight of the collection and management of the commodity taxes, for they believe it will not affect the overall taxes revenue, and thus do not have a strong will to reform. But the unfulfilled commodity tax collection and management is not of no importance, it is roughly estimated that tens of billions of tax loss is associated with billions of underground economy gross. As an extreme representative, Suike’s ant-type smuggling has severe impact on the domestic normal economic order, which is of great harm. Timely transform to keep pace with times is strongly recommended in the collection and management of customs commodity taxes, which is closely related to broad masses of entering and existing passengers’ personal interests.Inward passengers have to make a decision of compliance or noncompliance during clearance. The tax compliance theory, based on the study on taxpayers’ behavior and their decision, explores whether the taxpayer’s tax activities are in full compliance with the tax laws to promote taxpayers to voluntarily fulfill their taxation obligations. From the perspective of the tax compliance theory, the passengers’tax noncompliance behaviors and psychology are carefully analyzed in this article. This paper further discusses the harm of non-compliance behavior in the commodity taxation and the economic and social factors impacting passengers’ decision-making on tax compliance, focusing on the behavior of the customs as the collector’s influence on the tax payer. It is proposed that passengers’ behavior expectation should be changed to break through the commodity tax collection predicament. At the same time, tax noncompliance behaviors will be deterred through perfect tax system, high quality tax services to reduce passenger tax compliance costs, reinforced collection management and serious punishment.