Customs declaration industry; Tax collection and management; Entrust the customs to collect; Unified tax payment platform
I. Overview
The customs declaration industry is a special industry. In the past, the management of customs declaration market was extremely irregular, and customs declaration companies and customs declarers were often not a whole but a contradiction. It is understood that at present, there are only about 200 regular customs declarers in the whole Shenzhen customs declaration market, but there are thousands of customs declarers engaged in customs declaration business, most of whom are contracted and affiliated. It is difficult for customs declaration companies to standardize management. For a long time, there have been a series of problems in the customs declaration industry, such as management failure, illegal operation, disorderly competition, arbitrary charges, tax evasion and lax compliance with the law. Customs declarers collect fees at the time of customs declaration, and do not issue invoices uniformly printed by tax authorities after charging.
In order to completely reverse the imperfect management mechanism of the customs declaration market, according to the provisions of Article 5 of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management and Article 44 of the Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management, and according to the decision of the Sixth Plenary (Enlarged) Meeting of Shenzhen Municipal Committee, the integration of "customs supervision, government condominium, enterprise self-management and social management" should be established as soon as possible. With the support of the platform system, the local taxation bureau of Luohu District, Shenzhen has entrusted the customs to collect relevant taxes on the income of enterprises and individuals who declare at Shenzhen Wenjindu Customs since March 5, 2004. After one year's operation, the customs declaration fee is 20857982.5 yuan, and the agent's customs declaration fee income is business tax and other taxes 10846 15.09 yuan, and the number of votes received.
This paper attempts to make some positive discussions on strengthening the tax collection and management of customs declaration industry from the main practices, achievements, existing problems and suggestions of entrusting customs to collect customs declaration service fees.
Second, the significance of entrusting the customs to collect taxes.
Entrusting the tax related to the customs declaration industry to the customs on behalf of the customs is of far-reaching significance for safeguarding the national tax revenue, strengthening tax collection and management, improving the tax collection and management system, and standardizing the tax collection and payment behavior. The establishment of the "unified tax payment platform" system under the tax and customs management mechanism has enabled unprecedented interaction among taxation, customs, customs declaration associations, customs declaration enterprises and customs declarers, forming a unified understanding and will. In this interactive relationship, not only the customs declaration enterprises and customs declarers' awareness of "paying taxes according to law" has been further strengthened, but also the tax authorities have taken another big step in strengthening collection and management, plugging loopholes, enhancing the rigidity of tax law, promoting tax administration according to law, increasing tax revenue, establishing a good tax environment and fair competition market order.
Three, the main practices of entrusting the customs to collect the work
(1) Establish a "unified tax payment platform" system. At present, most customers in the customs declaration market are controlled by individual customs declarers and some "gray people" in society, and the customs declaration enterprises themselves have management deficiencies. Therefore, at the suggestion of representatives of Wenjindu Customs, customs declaration association and customs declaration enterprises, China's tax authorities actively promote the establishment of a "unified tax platform" system.
(2) Formulating relevant operating procedures. After full investigation and demonstration, the local taxation bureau of Luohu District, Shenzhen, has successively formulated the operating rules of "unified tax platform" system, invoice management operating rules and tax bill management operating rules according to the actual situation of the customs declaration industry.
(three) to do a good job of publicity before the commission. In order to make the entrusted collection work go smoothly, the Local Taxation Bureau of Luohu District, Shenzhen specially compiled 3,000 brochures, which were distributed to customs declaration enterprises and customs declarers before the collection, and the customs took the lead in organizing a forum for customs declaration industry associations, customs declaration enterprises and customs declarers. The director of the Local Taxation Bureau of Luohu District, Shenzhen led the staff of the collection and management office and relevant administrative departments to attend the symposium, and gave guidance on tax knowledge before the levy, and answered various tax questions raised by customs declaration companies and customs declarers on the spot.
(4) Do a good job in tracking management after entrustment. When designing the unified tax platform system software, considering the need of monitoring tax collection, the relevant administrative departments set up a computer to connect with the customs tax collection computer to implement regular monitoring. After the work of entrusting the collection of customs declarers begins, the relevant administrative departments can grasp the situation of customs declaration enterprises and customs declarers in time from the electronic data. When it is found that the income from the single handling fee declared by some customs declaration companies and customs declarers is obviously low, self-inspection notices and self-inspection forms will be issued in time to urge the relevant customs declaration companies and customs declarers to conduct self-inspection. Self-examination measures have achieved remarkable results. In addition to six households paying taxes by self-inspection, customs declaration companies and customs declarers also contributed to the substantial increase in the number of declarations in April.