Research On The Violation Of Business Declaration Under The Customs' Self-Reporting Tax Model

Taxation is the lifeblood of the country's economy,and the concrete manifestation of the power of the state to enforce administrative law.A country's orderly development,can not be separated from a rational and efficient tax system,and taxation is also an expression of citizens 'sovereignty.Paying taxes according to law,is the obligation of every citizen,and the right that every citizen should legally enjoy.When there are disputes over tax administration,how to balance the state's tax enforcement rights with citizens 'private property tenure rights,and how to effectively crack down on smuggling illegal enterprises and personnel and help protect law-abiding enterprises and personnel are the top priorities of the customs work.Ever since the integration reform of National customs clearance,the customs,has naturally undergone great changes in operational processes,regulatory models,and risk management.However,most of the corresponding supporting systems and management bases still follow the old example,and their enforce-ability is poor,which is easy to cause disputes among customs enterprises.Therefore,this paper hopes to find out the focus of the current tax dispute by comparing different tax models,analyzing specific cases,and distinguishing legal liability.To explore how to identify and prove the violation of enterprises 'declaration under the self-reporting and self-payment tax model,and how customs can better and more standardized law enforcement in order to promote the updating and clarification of the law enforcement basis in relevant fields and reduce the occurrence of domestic import and export trade tax disputes.The introduction of this article mainly from the importance of customs duties to the country,the introduction of the customs tax model,domestic and foreign on the relevant research theoretical direction and results of the taxation project violations to explain the focus of this article,research ideas.The text part discusses from five aspects,through five parts of the argument,the conclusion of this article.The first part mainly summarizes the basic theory of the customs tax model and the concept and main characteristics of the current self-reporting tax model.The basic principle of tax revenue and its enlightenment on the treatment of related issues under the self-reporting tax revenue model are also briefly introduced here.The second part mainly summarizes the main forms and possible consequences of the enterprise's declaration violation under the self-reporting tax payment mode.In the third part,the author analyzes the main differences and key problems between the responsibility recognition of the enterprise's declaration violation and the original model.By combing out the disputes between customs and enterprises under the different forms of liability identification,this paper analyzes the delay and lack of clarity of the current tax system of domestic customs in the determination of enterprises 'declaration violations and their reasons.The fourth part researches the different aspects of the responsibility and proof of the enterprise's declaration violation by making a comparative study,thus we can get the methods and experiences to deal with the similar problems under the Customs'Self-Reporting Tax Model.Including,the comparisons of the similarities and differences in the management of the violation of tax collection between domestic and foreign customs,as well as in the corporate responsibilities;the comparisons of the similarities and differences between the customs and tax authorities in the determination of violations of business declarations,so as the burden of proof;the comparisons of the influence of methods,so that as the methods and results in determining the burden of proof in criminal,civil and administrative areas,and the points of reference for each line.Then concluding some suggestions and improvement measures for the relevant issues under the self-reporting tax collection model.In the fifth part,the author analyzes the difference of tax liability and legal liability in different ways.At last,making the conclusion.