Study On The Reform Of The Tax Collection And Management Of Entry Articles From The Perspective Of Customs

With the full coverage of economic globalization,China's economic development has entered a new era,international exchanges have become increasingly frequent and close,and the scale and volume of foreign trade have been expanding.Today,as the economy continues to develop,people's incomes have increased significantly,and people are becoming more and more interested in cross-border exchanges,tourism and consumption.Throughout the customs travel and express mail supervision site,the number of people inbound and outbound has been rising year by year,the purposes of people inbound and outbound have become more complex and diverse,the Internet shopping has become increasingly prosperous,and the categories of goods entering and leaving the country have been constantly updated.This has brought new problems and challenges to the supervision and administration of entry articles tax.Such as "DAIGOU",which is becoming increasingly prevalent,the commercial nature of the entry articles is becoming increasingly thick,the national tax loss is serious.People's awareness of the tax is not enough,the awareness of paying taxes according to law is not enough,the contradiction between the tax collection and management is intensified.And the design of the tax collection and management is not suitable for economic development,the tax collection and administration mode of postal services is extensive and manual,and the degree of facilitation is not enough.It is anticipate that,with that increasing value of inbound and outbound articles,the customs revenue will continue to increase and become a non-negligible part of the total amount of tax in the country.The effective reform of the tax collection and management is not only conducive to the protection of China's consumer goods industry,but also can reasonably guide the consumption structure,mediate the allocation of resources,increase the total amount of national tax revenue,and guide taxpayers to comply with tax.At present,the customs is at a critical moment of reform.In order to implement the spirit of the central committee's decision on deepening the reform of the party and state organs,the customs has also made efforts in the reform of the tax collection and administration,and have conducted preliminary surveys and Suggestions.In the early stage of the theory and practice,on the basis of this article,through literature analysis,comparative analysis and research method,further analysis of the current customs tax collection and management problems and the reasons: one is inside and outside requirements gradually improve,two it is importedarticles are exploding type,diversified and complicated development situation,three line is mail lack of laws and regulations propaganda of the public,four is lagging legislation system as a whole,five more details is the collection and management regulations,six is the collection and administration mode information intelligent level is too low.And through some cases,the problems are explained in detail.At the same time,this article also compares the United States,Japan,the European Union countries such as tax collection and administration,as well as setting a limit set limit to regulations and tax,tax collection and administration reform in China puts forward the concrete Suggestions,including: speed up the pace of reform and consummate the legislation,the mode of collection and management regulations and building intelligence collection in refining,etc.It is worth mentioning that some specific provisions of the regulations are analyzed and improved in this paper,and some Suggestions are put forward to optimize the collection and management of the customs entry articles tax.