摘 要
在全球经济一体化的进程中自由贸易区扮演了重要的角色，既刺激本国出口经济的发展，又促进跨国贸易活动的往来。自由贸易区为国际贸易活动创造了宽松便利的环境，在加快本国进出口贸易发展速度、吸引外来资本和先进技术、促进本国产业结构升级等方面展现出其制度的优越性。各国设立和发展自由贸易区为本国经济发展创造了新的机遇，并从中获得巨大的收益。在上世纪 90 年代初，国务院根据当时经济形式的需要设立我国第一家保税区--上海外高桥保税区，虽然在自由开放程度上与其他国家的自由贸易区有差距，它标志着我国成功迈向自由贸易区的第一步。历经二十多年的发展，在全国范围已经建立了大大小小的保税区、保税港区、保税物流园区、综合保税区等形式多样的海关特殊监管区，但这些特殊监管区与世界上其他国家的自由贸易区仍然有区别。
为进一步加大市场化改革力度，探索政府职能转变，释放市场经济能效，2013年 9 月中国（上海）自由贸易试验区正式挂牌成立。自由贸易试验区自设立以来，政府积极推进制度的创新，提升自身管理水平，加大市场化改革的力度。海关税收征收管理是政府行政管理的重要组成部分，研究自由贸易试验区的税收征管便利化，一方面为总结自由贸易试验区在改革试验过程中已取得的成果达到推广复制的目的；另一方面，在借鉴其他国家自由贸易区的先进管理模式的基础上，充分利用自由贸易试验区“先行先试”的宽松环境，为自由贸易试验区的税收征管便利提出大胆可行的改革建议。
论文主要内容： 第一章：绪论部分，主要介绍选题背景以意义，对于税收征管便利化概念进行界定并与税收征管效率进行辨析，概述了国内外对于税收征管便利的研究现状，最后简述本文的研究方法、内容框架和创新之处。第二章：概述税收征管便利化有关的理论基础，流程再造理论、新公共服务理论和新公共管理理论，总结三种理论的基本同性作为本文研究便利化的重要理论支撑。第三章：
概述自贸试验区海关部门的税收征管现状以及已取得的改革成果，同时分析海关税收征管现状中存在的问题。第四章：主要介绍国内外关于税收征管便利化的经验做法，并提炼出适合自贸试验区的税收征管便利化的经验参考。第五章：主要从征管理念的变革，征管手段的改进，以及借助第三方市场组织力量等三个方面提出适合于自贸试验区的税收征管便利化的改革建议。
关键词：自由贸易区；税收征管便利化；自贸试验区；海关税收征管
Abstract
In the process of global economic integration, free trade zone plays an importantrole, not only stimulates the country's economic development, but also accelerates thenational economic exchanges. Free trade zone of international trade activitiesfacilitate the creation of a favorable environment, showing the superiority of itssystem in the country to accelerate the pace of development of import and exporttrade, attracting foreign capital and advanced technologies, and promote upgrading ofindustrial structure and other aspects of the country. since the FTZ established anddeveloped, the countries have much more opportunities to develop internationalbusiness and get great benefits. In the early 1990s, the State Council, China's firstFree Trade Zone set up according to the prevailing economic forms of need -Shanghai Waigaoqiao Free Trade Zone, although the extent of the gap between liberaland free trade zones in other countries, it marks a step of success, The first steptowards a free trade area. After 20 years of development, the country has established alarge amount of special customs supervision area Bonded, Bonded Port, BondedLogistics Park, comprehensive Free Trade Zone, but these special surveillance zoneand other countries in the world FTAis still a difference.
To further increase the market-oriented reform, exploring the transformation ofgovernment functions, the release of the energy efficiency of the market economy, inSeptember 2013 China （Shanghai） free trade test area was formally established. sincethe establishment of free trade test area, the government actively promoted innovationsystem, improved their management level, increased the intensity of market-orientedreforms. Customs tax collection and management is an important part of governmentadministration, tax collection and research facilitation of free trade test area, theresults of tests on the one hand for the free trade zone in the summary trial process ofreform has been made to achieve the purpose of promotion of replication; on the otherhand In the experience of other countries, a free trade zone on the basis of advancedmanagement mode, take advantage of free trade test area “pilot” relaxed environment,made a bold reform proposals feasible for tax collection and facilitation of free tradetest area.
The main contents are: Chapter 1: Introduction part introduces the background tothe significance, for tax collection and define the concept of facilitation and efficiencyof tax collection and analysis, an overview of the domestic and facilitating taxcollection for research status, the last brief research methods, content and innovationframework. Chapter 2: Overview of the theoretical basis for tax collection andfacilitation, process reengineering, the new public service theory and new publicmanagement theory, this part also summarizes the basic theory of the same sex as thethree studied facilitation important theoretical support. Chapter III: Overview of thestatus quo of the Tax Administration FTA test area and the reform that the customsdepartment has been achieved, this part also analyzes the problems in the status quo.
Chapter 4: focuses on domestic and on tax collection and facilitation experience andpractice, and it refines the test area for trade facilitation experience in tax collectionreference. Chapter 5: in this part, the reform suggestions are proposed in the aspectsof changing concept of tax collection, the improvement of methods of tax collectingand with the help of the third-party market organizing strength.
The Key words: FTA; Tax Collection and Administration Facilitation; Pilot FreeTrade Zone; Customs Revenue Collection and Management;
目录
摘 要……I
Abstract……II
第 1 章 绪 论……1
1.1 选题背景及意义……1
1.2 税收征管便利化概念……1
1.3 文献综述……2
1.3.1 国外关于税收征管便利的研究综述……2
1.3.2 国内关于税收征管便利的研究综述……3
1.3.3 国内外海关税收征管便利研究综述……4
1.4 研究方法、内容框架和创新之处……5
1.4.1 研究方法……5
1.4.2 内容框架……6
1.4.3 本文创新与不足之处……6
第 2 章 税收征管便利化的理论基础……8
2.1 流程再造理论概述……8
2.2 新公共管理理论……9
2.3 新公共服务理论……10
2.4 从基础理论中获得的启示……11
第 3 章 自贸试验区的海关税收征管现状和问题……12
3.1 自贸试验区的概况……12
3.1.1 自贸试验区的概念……12
3.1.2 自贸试验区的组成……12
3.1.3 自贸试验区的功能定位……13
3.2 自贸试验区海关税收征管现状……14
3.2.1 海关税收征管与海关监管……14
3.2.2 自贸试验区进出境的海关税收征管……14
3.3 自贸试验区海关改革创新……16
3.3.1 集中汇总纳税……16
3.3.2 选择性征税……17
3.3.3 保税展示交易……18
3.4 自贸试验区税收征管存在的不便利……18
3.4.1 政策落实不够细，增加基层工作人员执法风险……18
3.4.2 信息化程度不够……19
3.4.3 流程不合理，不能发挥人才优势……19
3.4.4 改革试验有风险，企业不愿意当“小白鼠”……20
第 4 章 国内外税收征管便利化经验介绍及启示……21
4.1.国外自贸区的先进经验……21
4.1.1 科学合理的管理体制……21
4.1.2 分类监管，简化征税程序……22
4.1.3 重视信息化建设……23
4.1.4 重视事后的审计审查工作……24
4.2 借鉴自贸试验区税务局便利化改革经验……24
4.3 经验借鉴与启示……25
第 5 章 自贸试验区的税收征管便利化改革建议……27
5.1 征管理念之变……27
5.1.1 重视人才建设……27
5.1.2 创造企业自主纳税的制度环境……28
5.1.3 转变政府职能方式实现由管理转向服务……29
5.1.4 引入市场竞争的管理机制……29
5.2 征收管理方式之便利化……30
5.2.1 重视信息化建设……30
5.2.2 建立企业纳税诚信档案……31
5.2.3 注重风险管理，加大事后审计力度……31
5.2.4 搭建关税技术的合作平台……32
5.3 构建与社会第三方中介服务机构合作平台……32
5.4 结束语……33
参考文献……34
致 谢……36
