Research On Issue Of S Customs' Tax Collection And M Anagement Under The Background Of National Customs Clearance Integration

After 40 years of reform and opening up,China has become the world's second largest economy and the world's largest trading country in goods,and has occupied a pivotal position in international trade.At the same time,the development of economic globalization has also promoted the international flow of goods,services,technology and capita to a new level.In order to cope with the new situation of international trade and implement the plan of comprehensively deepening reform of the party and the state,China Customs initiated the Reform of National Customs Clearance Integration.Focusing on the "Two Centers and Three Systems",the Risk Prevention and C.ontrol Center and the Tax Collection and Management Center of the General Administration of Customs are established,new clearance mode of r"One declaration and Step-by-Step Treatment" is adopted.The mode of tax collection and management has also been changed to enterprises' Self-declare and Self-pay of Tax.Inspection and assessment posts and on-site comprehensive affair posts are set up.Since the reform was initiated,the "flattening" command mode of the customs has enabled law enforcement forces to be concentrated,law enforcement standards to be uniform,tax collection and management to more smoothly operate,and the time and capital cost of customs to be greatly reduced,which has effectively promoted the development of foreign trade and the optimization of business environment.However,the exploratory nature of the reform itself determines that in the process of the Reform of National Customs Clearance Integration,many problems such as poor timeliness,departmental frictions and enterprises' inadaptability are exposed.In order to further promote the reform and improve the efficiency of tax collection and administration,it is urgent to find out the root causes of various problems and solve themTo this end,based on S Customs,theories of tax collection and administration and the Reform of National Customs Clearance Integration,this research details the reform process,full displays the customs tax collection and administration work mode under the background of Reform of National Customs Clearance Integration,induces problems exposed in the reform process,analyzes and sums up the deep roots behind the problems,and then points to discuss related improvement measures,thus points out the crucial direction and provides constructive solutions to optimize the customs tax collection work under the reform and make it to a broader field.