论进口避税行为及对策

论进口避税行为及对策

进口避税的价格效应使进口商获得了额外的利润。为此，进口商利用完税价格确定的复杂性、进口关税税率的差异性等进行避税。对此，海关应在如下几方面加强反避税措施：建立科学严密的关税征收管理体系；简化关税制度，弱化刺激避税因素；对跨国公司转移定价进行限制；建立以企业为主、商品为辅的风险机制；提高征管队伍的素质；创新税收征管手段；借助社会力量实现综合治理。...

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Veröffentlicht in:Ningbo da xue xue bao. Ren wen ke xue ban 2004-06, Vol.17 (3), p.108-110
1. Verfasser: 王惠珍
Format: Artikel
Sprache:chi
Schlagworte:
进口
通关
避税
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container_title Ningbo da xue xue bao. Ren wen ke xue ban
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creator 王惠珍
description 进口避税的价格效应使进口商获得了额外的利润。为此，进口商利用完税价格确定的复杂性、进口关税税率的差异性等进行避税。对此，海关应在如下几方面加强反避税措施：建立科学严密的关税征收管理体系；简化关税制度，弱化刺激避税因素；对跨国公司转移定价进行限制；建立以企业为主、商品为辅的风险机制；提高征管队伍的素质；创新税收征管手段；借助社会力量实现综合治理。
doi_str_mv 10.3969/j.issn.1001-5124.2004.03.024
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source 国家哲学社会科学学术期刊数据库 (National Social Sciences Database)
subjects 进口
通关
避税
title 论进口避税行为及对策
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