论文首先介绍了此次毕业设计的一些相关背景，并简单介绍申报征收机构岗位设想，论文中设计的数据库的用户就是这些岗位上的工作人员；
Firstly, the thesis introduced the background and the design of the application for the position for the levy structure, on which the occupiers will be the user of the Database we designed.
进口货物的收货人超过前款规定期限未向海关申报的，由海关征收滞报金。
Where the consignee of import goods fails to declare with the Customs within the time limit mentioned above, a fee for delayed declaration shall be charged by the Customs.
据亚洲发展银行的Neeraj Jain说，菲律宾增值税也只征收了不到申报数的1/5。
It collected less than a fifth of the value-added taxes (VAT) it was owed, according to Neeraj Jain of the Asian Development Bank.
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