论进口避税行为及对策

进口避税的价格效应使进口商获得了额外的利润。为此 ,进口商利用完税价格确定的复杂性、进口关税税率的差异性等进行避税。对此 ,海关应在如下几方面加强反避税措施 :建立科学严密的关税征收管理体系 ;简化关税制度 ,弱化刺激避税因素 ;对跨国公司转移定价进行限制 ;建立以企业为主、商品为辅的风险机制 ;提高征管队伍的素质 ;创新税收征管手段 ;借助社会力量实现综合治理

On the Conduct of Import Tax Evasion and the Countermeasures

As the price effect of import tax evasion brings extra profits , importers often evade the tax by utilizing the complexity of determining the duty-paid value and the discrepancies between import tariff rates. After an extensive analysis, the paper proposes the following countermeasures against tax evasion: establishing a scientific management system of tax collection, simplifying tariff systems and reducing factors that may stimulate tax evasion, restricting price transfer in multinationals, establishing a risk mechanism with enterprises as the mainstay and the commodity as the minor, raising the qualifications of duty collection personnel, innovating the means of duty collection and management and utilizing various socials forces to achieve comprehensive administration.