Study On Coordination Between Customs Revenue And Internal Turnover Tax

In China,tax collection and administration are the duties of the customs and tax authorities.It is one of the daily tasks of customs to collect the customs duties,value added tax and consumption tax when the taxpayers import the goods.The tax authority is responsible for collecting the domestic value added tax and consumption tax of taxpayers.Then the customs revenue and internal turnover tax appears.The taxpayers are very familiar with these two types of taxes,no matter with customs revenue or internal turnover tax,since the taxpayers may have the obligation to pay the tax in their life or while they are operating.Customs revenue and internal turnover tax have relations and differences.Theses two types of taxes involved same kind of taxes,and those same taxes are collected by different governments.If the customs and the tax authorities are not coordinated due to the differences in collection,it would affect taxpayer's interests.The purpose of this paper is to find out the incompatibility between the customs revenue and the internal turnover tax by comparing the relations and differences between the two,and to find out the methods to complete the coordination between the two,so as to safeguard the rights and interests of the taxpayers.Through reading the literatures,this paper defines the definition of customs revenue and internal turnover tax respectively finds out the two overlapping taxes of customs tax and internal turnover tax,which are value-added tax and consumption tax,and explains the essence of their coordination.On this basis,the theoretical principles of their coordination are expounded.In order to study the coordination between customs revenue and internal turnover tax,this paper first briefly introduces the current situation of customs revenue and internal turnover tax.Then this paper makes a comparative analysis of the connections and differences between the two.The author found that the customs tax and internal turnover tax are closely related to each other in terms of tax elements,tax revenue and legal basis.In terms of differences,there are differences in the entity tax and the procedural tax between the customs revenue and the internal turnover tax.Among them,in terms of entity tax,there are differences between customs revenue and internal turnover tax in terms of the division of vat taxpayer,the price of vat,the deduction invoice of vat,exchange rate,tax rate and royalty.In the procedural tax,there are also differences between the two in the aspects of deferred tax payment,tax preservation,the time limit for the repayment of excessive tax,the time limit for the collection of late fees,and the time limit for administrative penalties.After simple analysis customs revenue and internal turnover tax,this paper using the method of case analysis to study three kinds of problems,which are the choice behavior of taxpayers,tax rates and double taxation.The analysis shows that the customs revenue and internal turnover tax exists some uncoordinated questions,which may limit the protection of the rights of taxpayers.Base on the literature review and research analysis,this paper holds that the customs revenue and internal turnover tax can be coordinated from the aspects of improving the content of the tax system,linking the tax system,enhancing inter-departmental cooperation,and perfecting tax-related services,so as to achieve the balance and unification of the two tax systems,so as to safeguard the rights and interests of taxpayers.