Change In China Customs Tax Levy Study

Customs revenue serves as both a crucial source to the national fiscal revenue, important leverage for national macro-economic control and the most important and basic quantitative indicator for examinations by Central Party Committee and State Council to customs tasks. It is not only an important duty which the state entrusts to the customs and the way which customs is involved in national political and economic activities, but also an important criterion for reflecting the overall situation of customs enforcement and capability of strict control and efficient operation. Having achieved substantial growth in recent years, customs revenue has remain stable at about one third of the central financial revenue. Consequently, customs revenue has played a positive role in promoting the national macro-economic control, supporting comprehensive, coordinated and sustainable development of the national economy and building a harmonious socialist society.Against the backdrop of accelerating world economic integration and trade globalization, customs revenue management has further highlighted the problems in the structure and mechanism with the growth demand to trade facilitation by imports and exports enterprises. As a result, it is imperative to optimize existing customs revenue-collecting models and administration philosophy and promote more effectively the customs revenue collection management.To target customs revenue collection model as the research object, this paper considers the governance theory as a guide for China customs revenue collection models and analyzes the development, difficulties and challenges which customs revenue collection and management model face. Through the comparative study to foreign customs revenue collection models on the basis of the explanations of the basic theory of customs revenue collection, this paper raises a new customs revenue collection model adapted to the already developed socialist market economy and integrated with international customary practices to actively promote the reform of China's customs revenue collection and management system.The main point of view of this paper notes that China's customs revenue collection models should be optimized to actively promote China's customs revenue collection model innovation with "good governance" as a guide to update the management Philosophy, with trade facilitation as the main line to place the overall layout, with risk management as the core element to conduct a comprehensive control, with multi-governance as an guidance to work together, with "win-win" between enterprises and customs as a objective to strengthen cooperation.It is believed that the research for revenue model has positive theoretical value and practical significance to ensure the relevant duties collected effectively and improve the scientific customs revenue collection.