Reflections And Suggestions On The Related Tax Policies Of Customs’ AEO System

The "Memorandum of Cooperation Concerning the Implementation of Joint Incentives to Customs Advanced Certification Companies" signed by the 40 departments of the country on November 1,2016 clarified 19 categories of 49 trustworthy incentive measures.Companies will enjoy six categories and 49 joint incentives including green channels,reduction of spot checks,simplification of procedures,prioritization of decision-making,and priority of reform pilots.The scope of joint incentives includes over 30 key areas such as customs,taxation,finance,and environmental protection.However,the implementation of the policy will eventually have a certain lag,and the implementation effect of the current policy needs to be tested and approved by the market enterprises.At present,the related taxation policies on the AEO system basically do not include special tax policies and regulations.Instead,they refer to the expression of the memorandum of cooperation.The degree of implementation in different regions may be different.With the continuous development of the economic situation,the tax policy after the Customs AEO system has been improved and standardized must also keep pace with the times.Therefore,it is more important to establish and improve the customs AEO system tax policy.This article uses a combination of empirical analysis and comparative analysis.First,tax policies and AEO basic theories are used to clarify the important role that improving tax policies play in the development of customs AEO systems.At the same time,this paper will combine with the investigation results of the Suzhou Foreign Affairs Training Base to analyze the data collected and find out where the problems of China’s Customs AEO system tax policies are.Based on this,it will explore and improve the countermeasures and suggestions for the related tax policies of the Customs AEO system.Tax management policy is an indispensable part of taxation policy.It is the trump card for attracting more companies to participate in AEO certification,expand international trade,and improve the entire taxation system.However,at present,there is a vacancy in the tax policy and taxation policy for China’s customs AEO system.Advantages weakened and other issues.Therefore,after the investigation,the author believes that it is necessary to speed up the legislative progress of the customs AEO system tax policy,formulate targeted tax preferential management measures,and expand the differences in the tax treatment of customs companies with different qualifications.The basic structure of the article: First of all,it elaborates the relevant theoretical basis of the customs AEO system,and elaborates the basic principles that should be followed in its sound and perfect process.Secondly,it summarizes the current situation of the relevant taxation policies of the Customs AEO system and the main tax policy issues it faces,and combines the data obtained from the investigation and study of the Suzhou Foreign Affairs Training Base to analyze the deficiencies of the relevant taxation policies in the development of the AEO system,so as to provide the basis of putting forward feasible tax policy.Finally,based on the previous research and analysis,the direction of the tax policy reform of China’s Customs AEO system is derived and specific rationalization proposals are proposed.