A Study On Customs Taxation Guarantee System

With the rapid development of international business, customs clearance convenience and tightly regulated gradually become the bottleneck of multinational trade continues to develop.Customs tax guarantee is a system to facilitate customs clearance and generally used by national customs. Customs tax guarantee system in our country mainly embodied in the "customs law" and the relevant provisions of the of the customs affairs guarantee ordinance, however, from the current situation of the implementation of the customs tax guarantee system there are provisions are not clear, lack of relevant regulation rules, has not yet formed perfect system, so that the customs tax guarantee system appeared many problems in practice.So the research of this paper is based on the background that the theory and practice of the customs tax guarantee system is not perfect, to study the concept and the problems of customs tax guarantee system. Firstly, this paper discusses the basic concept of the customs tax guarantee system and identification, at the same time explore the theoretical basis for the customs tax guarantee.Second, through the actual implementation for the customs tax guarantee research, analysis of the problems existing in practice:The first is the design of the system is not perfect, there is no customs tax guarantee system of independent regulation in detail, the existing regulations is still in the level of principle.Second, its deficiency in practice, the current customs tax guarantee system the entity and belittles the procedure of problem is serious, lead to practice difficult to standardize operation;Finally, put forward basic thinking for perfecting customs tax guarantee system and the concrete design, reasonable use of domestic and overseas successful practice:one is laying solid foundation system, second is the complement system, three is a process specification system, in order to solve the problem of operability in practice as the direction, realize the customs tax guarantee system to promote trade facilitation, improve customs clearance efficiency, and the goal of strengthening the customs supervision.