我国海关现行税收征管时效制度,存在追补税时效短等明显问题,弱化了纳税人服从纳税意识,影响了海关税收征管制度的强化和海关税收本身。对此,可通过完善海关税收违法行为行政处罚追溯时效制度,特定海关监管货物少征漏征税追补税起算制度,少征漏征税中连续行为追补税时效制度,少征漏征税补追税情形的制度完善追、补税分类适用等制度来推进海关税收征管时效法律制度的发展。 The current tax collection and administration system of China’s customs has some obvious problems such as the short-time recovery of tax, weakening the taxpayer’s obeying the tax awareness and influencing the enhancement of customs tax collection and administration and the customs tax itself. In this regard, through the improvement of the system of retrospective administrative punishment of tax revenue violations of the system, a few customs supervision of goods less levied tax recovery tax system, a small levy levy tax system, continuous recovery of tax timeliness of the system, Improve the system of tax chase, apply the tax classification and other systems to promote the development of the legal system of limitation of customs tax collection and administration.