Tax Audit and Corporate Compliance in Trade in Services from the Perspective of Customs-Business Partnership
Production-related services is highly bound with the manufacturing sector,which exacerbates the informa-tion asymmetry problem in customs tax-related audit due to its professionalism and complexity.Thus,addressing the challenges of tax compliance in trade in services for enterprises,particularly the often-overlooked customs tax as-pects,is pivotal to enhancing both the scale and quality of service trade imports.Therefore,to promote enterprise compliance and enhance trade facilitation,customs should strengthen cooperation with the business community and innovate its auditing model.Enterprises should deeply understand the voluntary disclosure mechanism based on fur-ther clarification of key points in customs tax audits for trade in services,and implement this mechanism in compli-ance management practices through approaches such as behavior qualification,condition assessment,tax calcula-tion,and risk evaluation to achieve a win-win situation where"customs supervision is in place,and businesses oper-ate in compliance."
trade in servicescustoms valuationvoluntary disclosureenterprise compliance
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