Study On The Incentive Mechanism Of Customs Tax Collection And Management Under The Taxation-self-declaration Mode

At present,tax payment is the interaction between the government and taxpayers.The taxation-self-declaration mode reflects the change of customs tax collection from the centralism of tax collection agencies to the center of taxpayers.The new mode provides great convenience for enterprises to carry out trade activities,and also puts forward higher requirements for the accurate application.The validity of the tax collection and management relies more on the reliance of enterprises on self-discipline.At the same time,it is necessary and urgent to improve tax compliance because the effective supply of customs tax services is insufficient.Establishing an incentive mechanism to improve tax compliance is important for the improvement of tax collection and management quality,for the relationship of national people's livelihood and taxation,and also for the construction of national social credit system.The ultimate purpose of any tax collection is to promote the conscious compliance of taxpayers.However,customs tax collection and management has not yet established a complete tax incentive mechanism,which is not conducive to promoting taxpayers' conscious compliance.For largest taxpayers,main taxpayers and other honest taxpayers,the customs provides convenience services such as business assistance of tax collection and management.However,it has not formed a clear,scientific and fair set of tax scoring and incentive system which is open to a wider number of taxpayers.The customs has already taken uncertain service measures for the large taxpayers,and taken precautionary and punitive measures against the abnormal taxpayers.There is still no corresponding guidance or incentive system for those hidden abnormal taxpayers who compose the main part of taxpayers.Research of incentive measures to promote conscious compliance with taxation is relatively weak.The customs not only has the ability to propose reforms of tax collection and management policies,but the customs big data cloud platform can also provide technical support for the improvement of the taxation credit rating system.The basic content of this article is to explore the feasibility of establishing a taxation incentive mechanism under the customs reform of taxation,which based on the electronic payment mode and taxation-self-declaration mode that have been implemented.Specific ideas for tax incentives:Improve the credit assessment model of custom enterprises based on internal and external data and improve the credit rating system of enterprises;On this basis,a number of tax incentives has been established to form an open and stable mechanism.And at that time we form a"partnership relationship" between customs and enterprises by guiding them to obey the laws.We encourage taxpayers with good credit ratings,especially for SMEs to expand imports.The international trade develops well,at the same time,the tax base expands,the cost of taxation reduce,and the tax collection and management system is optimized.This article hopes to innovate from the perspective of giving incentives to taxpayers,and seeks to innovate in the study of taxation management theory,which can serve as a reference for practical work.