A Study On Non-lawsuit Settlement Mechanism Of Tariff Dispute Under The Background Of Customs Clearance Integration

The customs is the national entry and exit supervision and administration authority.It performs important functions as prescribed by law,such as taxation,anti-smuggling,statistics and supervision.It is a symbol of national sovereignty and dignity.In 2018,according to the national institutional reform of the overall deployment,the functions and whole team delimit the customs entry and exit inspection and quarantine,customs more regulatory responsibilities and tasks heavier,front,safeguarding state sovereignty interests,more highlights the role of international security,one of the most important function of tax but as the customs is not as the change of institutional reform and weakening,but in the current under the special situation of china-us economic and trade friction effect is more outstanding,more highlight status.All along,the customs tax is an important support of the central government,along with the modern customs system gradually established,customs tax in accordance with the law,the level of comprehensive Zhi Shui also made great progress,but as the import and export enterprises growing rights consciousness,the relevant tax laws and regulations lag,the controversy of the tariff has showed a trend of multiple.How to effectively and conveniently resolve tax disputes not only concerns the improvement of customs clearance efficiency and business environment,but also concerns the credibility of the government and the effectiveness of the reform of deregulation,regulation and service.Litigation and non-litigation mechanism are two realistic choices to resolve tariff disputes.In tariff dispute settlement,litigation mechanism is difficult to be the priority option due to low efficiency,high cost,lack of professionalism and other reasons.And accusing the mechanism due to its non-confrontational way,easily accepted by the parties concerned,has the high efficiency of dispute resolution,to saving the cost of dispute resolution,such as distinctive features,make up the litigation dispute,make its have the obvious advantage in the tariff dispute resolution,but due to the current accusing the running mechanism is accusing the solutions rely too much on administrative reconsideration,the effect is not obvious,tariffs reconciliation,mediation system not established,the relevant system is not complete,especially the lack of equal protection mechanism,the parties did not play a proper role,especially under the background of the national customs clearance integration reform,Represented by "two centers,three system" of customs management system and operational mechanism and significant changes have taken place,then also bring tax collection and administration mode and a major change in the tariff dispute resolution mechanism to choose,this,also give tariff dispute resolution,especially accusing the mechanisms play a role in the tariff dispute resolution,caused the new difficulties,outstanding displays in: customs clearance integration implementation of the tax collection and administration system of power and responsibility is unclear,the administrative subject and administrative behavior main body inverse relationship,the taxpayer and on-site customs problem such as intensifying communication disorders.How under the background of the national customs clearance integration,through the clear principles,perfecting the mechanism,deepening the reform of the customs to overcome accusing the mechanism itself is not sound and the external problems caused by the customs clearance integration reform from two aspects of contradiction,the role of accusing the mechanism and better solve tariff dispute,port of create a better business environment,this article will face and solve problems.Litigation and non-litigation mechanism are two realistic choices to resolve tariff disputes.In tariff dispute settlement,litigation mechanism is difficult to be the priority option due to low efficiency,high cost,lack of professionalism and other reasons.And accusing the mechanism due to its nonconfrontational way,easily accepted by the parties concerned,has the high efficiency of dispute resolution,to saving the cost of dispute resolution,such as distinctive features,make up the litigation dispute,make its have the obvious advantage in the tariff dispute resolution,but due to the current accusing the running mechanism is accusing the solutions rely too much on administrative reconsideration,the effect is not obvious,tariffs reconciliation,mediation system not established,the relevant system is not complete,especially the lack of equal protection mechanism,the parties did not play a proper role,especially under the background of the national customs clearance integration reform,Represented by "two centers,three system" of customs management system and operational mechanism and significant changes have taken place,then also bring tax collection and administration mode and a major change in the tariff dispute resolution mechanism to choose,this,also give tariff dispute resolution,especially accusing the mechanisms play a role in the tariff dispute resolution,caused the new difficulties,outstanding displays in: customs clearance integration implementation of the tax collection and administration system of power and responsibility is unclear,the administrative subject and administrative behavior main body inverse relationship,the taxpayer and on-site customs problem such as intensifying communication disorders.How under the background of the national customs clearance integration,through the clear principles,perfecting the mechanism,deepening the reform of the customs to overcome accusing the mechanism itself is not sound and the external problems caused by the customs clearance integration reform from two aspects of contradiction,the role of accusing the mechanism and better solve tariff dispute,port of create a better business environment,this article will face and solv.Firstly,this paper introduces the concept,characteristics,main classification and constituent elements of tariff dispute.Through comparative study,it analyzes in detail the disadvantages of the litigation mechanism in tariff dispute settlement and the advantages of the non-litigation mechanism,and draws the conclusion that the non-litigation mechanism should be the main practical choice in tariff dispute settlement.Then to accusing the mechanism,the concept of logic,the article analyzes the legal basis,looking for its legitimacy and rationality in tariffs in operation of the dispute,especially through empirical research found especially in accusing the mechanism currently in operation in the tariff dispute resolution system facing difficulties and practical difficulties,and the reason to do a brief analysis;Then put tax collection and administration,tariff dispute at the national customs clearance under the background of the integration in the review,highlights the customs clearance integration under the background of the role and status of the accusing the mechanism,and further analyzed the integration of customs clearance for tax collection and administration and accusing the mechanism from six aspects in the tariff dispute resolution new problems;Finally,in view of the above two big problems from the principles,system construct accusing the solution mechanism,and the optimization of deepening the reform of the customs business Angle put forward the ideas and countermeasures,detailed in this paper,in order to hand to point with surface for accusing the mechanism can play a role in the dispute resolution direction and train of thought,on the other hand,the perfection of tax collection and administration system for the customs and the customs tariff collection management system and management ability in the field of modern makes some beneficial exploration.