Analysis of Customs Duty Guarantee Services from the Perspective of Import Enterprises:A Case Study of Crude Oil Guaranteed Clearance
Customs duty guarantees,as one of the financial service tools that facilitate trade,have become increasingly important in the taxation of imported goods.From the perspective of crude oil import enterprises,this paper delves into the crude oil guaranteed clearance mechanism.Through case studies,it examines the pathways through which import enterprises use customs duty guarantees to reduce financial cost.The paper also explores the challenges that customs duty guarantees present to both customs authorities and enterprises.Finally,it offers suggestions to optimize the operation mechanism of customs duty guarantees.It aims to provide valuable insights for China to turn the country into a trader of quality and promote the high-quality development of foreign trade.