Analysis On The Efficiency Of Customs Tax Collection And Administration Under The Background Of National Customs Integration

Customs taxation is not only a symbol of national sovereignty,but also an important part of the central government's revenue.It has important theoretical and practical significance to study the efficiency of customs tax management.The efficiency of customs tax management is closely related to customs clearance mode.The reform of customs clearance mode in our country has gone through more than ten years,from the traditional mode of collecting customs revenue in our jurisdiction according to the customs directly under our jurisdiction,to the integration of regional customs clearance,and finally to the integration of national customs clearance.The reform of this customs clearance mode has raised or reduced the efficiency of customs tax management,which is related to the healthy development of China's foreign trade and even the national economy.Therefore,we need not only theoretical analysis of taxation,but also empirical testing.Firstly,starting from the connotation of customs tax and the content of customs tax collection and management,this paper analyses the differences between customs tax and other kinds of tax collection,as well as the differences between customs as a collection organ and tax department.Then,referring to the analysis methods of tax authorities and other tax categories by scholars,the indicators of the empirical model are analyzed,the inappropriate indicators are eliminated,and the indicators with customs tax characteristics are selected.Finally,through the relevant statistical data before and after the time node of customs clearance mode reform in recent years,using reasonable methods,this paper deeply analyzed the relevant situation of the internal indicators affecting its efficiency.This paper also makes a preliminary analysis of the empirical results,and puts forward suggestions on how to improve the efficiency of customs tax collection and management in China.