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本文(海关与银行签约税费支付担保.doc)为本站会员(gs****r)主动上传,文客久久仅提供信息存储空间,仅对用户上传内容的表现方式做保护处理,对上载内容本身不做任何修改或编辑。 若此文所含内容侵犯了您的版权或隐私,请立即通知文客久久(发送邮件至hr@wenke99.com或直接QQ联系客服),我们立即给予删除!

海关与银行签约税费支付担保.doc

1、1海关与银行签约税费支付担保11 月 23 日,记者获悉:海关总署日前与中国银行交通银行和招商银行正式签订开展税费网上支付银行担保协议书上述 3家银行从此成为首批为进出口企业提供税费网上支付担保的商业银行网上支付税费担保是一种可循环使用的总担保纳税义务人只需向海关提交一次担保备案,就可以在担保总额内对连续进口的多笔税费进行担保,而且一旦某笔税费的担保义务解除,相应的担保额度会自动恢复,从而可以循环使用 海关总署副署长盛光祖指出,如何正确处理好提高税收征管效率与加强税收征管确保国家税收安全的关系,成为我们面临的重要课题建立海关税收担保制度是解决这一课题的重要途径建立网上税费支付的银行担保制度是海

2、关税收担保制度的重要组成部分,其核心内容是在充分利用电子支付手段的同时,引入由银行作为担保人的第三方税收担保机制,在实现高效便捷通关的同时,最大限度地保障国家税收安全 据海关总署关税司司长高融昆介绍,网上支付税费担保是利用现代信息技术即通过网上支付方式实现的担保,可以有效促进贸易发展,促进贸易便利化,减少企业成本在担保制度下,纳税义务人无需缴纳有关税费,在海关审结有关单证后即可提取货物,税费可以在规定的缴款期2限内任意一天通过网上支付平台缴纳税款高融昆透露,在对网上支付税费担保业务的有关制度和规定不断完善后,海关总署将尽快启动税收担保制度建立的第二步工作,即建立非网上支付税收担保制度,从而在全

3、国实施统一的税收担保制度 中国银行有关负责人表示,中国银行现已在全行做好了规章制度建设风险内控防范市场推广等各项工作,合作协议的签署标志着中国银行将向全国通关重点企业正式提供此项服务中国银行在“报关即时通”的基础上,通过有机结合“关税保函”“法人账户透支”等传统授信产品的推出,不仅进一步满足了重点通关企业即时便利通关的需求,促进了网上税费支付业务的发展,而且提高了中国银行传统特色授信产品的市场竞争力,也使重点通关企业享受到了更为高效便利的资金融通服务通过实现海关通关企业和银行三方的合作共赢,也进一步稳固密切深化了中国银行与海关通关企业的全面业务合作关系 (汪国春) On Nov. 23rd,

4、sources have that China Customs officially signed guarantee agreement on on-line tax payment with Bank of China, China Communications Bank and China Merchants Bank.The above-mentioned three banks became the first commercial banks to provide guarantee for on-line tax payment for import and export ent

5、erprises. 3Guarantee for on-line tax payment is total guarantee for recycling purpose. Taxpayers only need to submit guarantee record to the customs for one time, and realize tax guarantee on consecutively imported goods within guarantee volume. Once certain tax guarantee obligation is lifted, respe

6、ctive guarantee line will be restored automatically and recycled. Mr. Sheng Guangzu, Deputy Administrator of China Customs, pointed out that it has becomean important subject to properly balance the relationship between improving taxation efficiency and strengthening taxation as well as ensuring sta

7、te taxation. To build a customs guarantee system on taxation is a key means to solve this problem. As a prominent component of customs guarantee system on taxation, guarantee for on-line tax payment mainly involves with making full use of e-payment while introducing bank as a third party tax guarant

8、ee mechanism. This will realize convenient and high efficient customs clearances and protect the state taxation to the maximum. Mr. Gao Rongkun, Director-general of Tariff Department of China Customs, made the remark that guarantee for on-line tax payment applies modern information technology, namel

9、y e-payment to effectively promote trade development, smoothen trade procedures and lower cost. Under the guarantee system, taxpayer 4can take delivery of the goods after the Customs examined relevant documents and pay tax via e-payment in any day within the deadline. After perfecting related system

10、s and stipulations of guarantee for on-line tax payment, China Customs will initiate the second phase of tax guarantee system which is the guarantee for off-line tax payment, putting forward the unified implementation of tax guarantee system across China. Management at Bank of China expressed that B

11、ank of China has already done a good job of the establishment of regulations and stipula tions, risk management, market promotion and etc. The signing of the agreement symbolized that it will officially provide this service to all key foreign trade enterprises. Depending on instant and convenient cu

12、stoms clearances policy and combining traditional credit service for instance tariff guarantee, legal person account overdraft and etc,BOC will not only meet the requirement of foreign trade enterprises to obtain timely and convenient customs clearances, promote on-line tax payment, but also will en

13、hance market competitiveness of credit services with BOCs traditional characteristics as well as bring better financing service to key foreign trade enterprises. By realizing cooperation and win-win situation among the Customs, foreign trade enterprises and the bank, we 5will further stabilize and deepen the comprehensive business partnership among the three parties. (translated by Lijing) 编辑:李琳

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