Study Research On The Tax Administration System Of Entry Articles

With the social and economic development, people’s income levels increase, more and more people go go abroad for traveling, studying and working, the number of cross-border online shopping is increasing, the rapid development of inbound and outbound purchasing make items increasing, which has brought new challenges for the tax administration on entry and exit of goods, For example, the Customs of the articles so that the regulatory system is not perfect sea Amoy purchasing tax evasion are quite serious and the main customs tax adjustment factors can not meet the current levels of economic development issues. Tax of goods entering the country are part of the customs tax, and with the rapid growth of inbound and outbound goods, a growing proportion of tax revenue, thus enhancing tax collection items not only help protect domestic infant industries but also can adjust the allocation of resources, consumption structure and correctly guide nongovernmental investment, Thus, the strengthening of the entry and exit system of tax collection and research articles is very important.This article uphold the ideology and theory to guide practice, firstly, this paper describes the design of theoretical perspectives, including t Including tariff protection among the theory of international trade theory, tariff regulation theory and the theory of financial duties. Secondly, Clear the current status of customs supervision of the entry and exit of goods and the collection status of goods which entering the country So that by analyzing the status, and further found that the main problems of customs entry articles in tax collection system.Including the regulatory system of entry and exit articles is imperfect, there is great subjectivity the criteria for personal articles, the Problems about elements of Tax administration of Imported articles and the rules for limits and free of imported goods behind the modern economy development. Finally, the corresponding reference proposal, which is to make inbound and outbound goods regulation, goods collection mode as much as possible to move closer,dynamically adjust the limit free range of personal articles.