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论文编号：	13317
作者编号：	2320180805
上传时间：	2022/6/11 12:37:30
中文题目：	T海关特许权使用费稽查研究
英文题目：	Research on the Audit of T Customs Royalties
指导老师：	张继勋教授
中文关键字：	特许权使用费；海关；稽查
英文关键字：	Royalty fee；Customs；Inspections
中文摘要：	当前，随着全球化进程的不断深入，中国经济的快速崛起，以欧美日为代表的发达国家在货物贸易上受到以中国为代表的发展中国家的冲击，转而利用新的贸易形式维持自身的利益，通过特许权使用费的收取赚取超出货物贸易的高额利润就是很重要的一部分。由于特许权使用费的认定、估价等具有很强的专业性、复杂性，因此国内企业对其是不是应当计入完税价格，如何计入完税价格上仍然存在很大误区，这也影响了海关对特许权使用费征收的监管。海关稽查是海关后续监管的主要手段，在对特许权使用费相关税款的追缴上起着非常关键的作用。因此加强对海关特许权使用费稽查的研究，查找现有稽查方法、稽查模式上的问题，进一步完善特许权使用费稽查流程和体系，提升稽查效率，防控漏税风险有着重要意义。 本文通过介绍T海关对X公司实施特许权使用费专项稽查的一个经典案例，对海关特许权使用费稽查的实际操作以及遇到的相关问题做了详细说明，提出包括特许权使用费存在隐匿难发现的风险、特许权使用费认定标准不统一、特许权使用费价格审定方法不明确、现有的稽查方法与稽查模式无法适应稽查实践这四个问题，针对特许权使用费存在隐匿难发现的风险，提出抓住风险部门重点案例等突破口的方法；针对特许权使用费认定标准不统一的问题，从如何认定特许权使用费与进口货物的联系、如何确定进口完税价格等分别进行了阐述；特许权使用费价格审定方法不明确，则是引入了多种商品估价方法，以找到特许权使用费审价的判断方法；针对现有的稽查方法与稽查模式无法适应稽查实践的问题，提出利用前期监管过程保留证据、推动企业自主披露、引入中介机构参与海关稽查等方法，创新稽查应用模式，提出全面提升整体稽查水平的思路。
英文摘要：	At present, with the deepening of globalization and the rapid rise of China’s economy, developed countries represented by Europe, the United States and Japan, have been impacted by developing countries represented by China in trade in goods. Now they use new forms of trade to maintain themselves and it is a very important part of the interests of the company to earn high profits beyond the trade of goods through the collection of royalties. Since the identification and valuation of royalties are highly professional and complex, domestic enterprises still have a lot of misunderstandings on whether they should be included in the duty-paid value or not and how they should be included in the duty-paid value. This also affects the customs’ Regulation of royalty collection. Customs inspection is an important means of customs follow-up supervision and plays a very important role in the recovery of royalties related taxes. Therefore, strengthen the research on customs royalties audits, find out the problems in the existing royalties audit methods and audit models, improve the royalties audit process and system, improve the efficiency of inspections and prevent and control royalties tax evasion Risk is important. This article introduces a classic case of Customs T's implementation of special royalties on company X, and explains in detail the actual operation of customs royalties audits and related problems encountered, including the difficulty of finding hidden royalties. There are four problems: risks, inconsistent standards for determining royalties, unclear methods for verifying royalties prices, and the inability of existing audit methods and audit models to adapt to audit practices. It is difficult to find risks in the concealment of royalties. Questions, put forward methods to seize the key cases of risk departments and other breakthroughs; address the issue of inconsistent identification standards for royalties, elaborate on how to identify the connection between royalties and imported goods, and how to determine the import duty-paid value; If the method of royalty price verification is not clear, a variety of commodity valuation methods have been introduced to find a method of judging the price of royalties; in view of the problem that the existing audit methods and audit models cannot adapt to the audit practice, the use of Preliminary supervision process retains evidence, promotes independent disclosure of enterprises, introduces intermediary agencies to participate in customs inspections and other methods, innovates inspection application models, and proposes ideas for comprehensively improving the overall inspection level.
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