A Research On The Innovation Of Customs Supervision Mode Towards Processing Trade

The globalization of economy has become irreversible trend since we entered the 21^st century. Economic globalization has brought about tremendous opportunities as well as severe challenges to every country, especially those developing countries facing traditional industrialization. On the one hand, processing trade has been developing so fast that China's sound industrial equipment capacity and large numbers of cheap labors have sped up the transition of international manufacturing industry. On the other hand, foreign investment has been greatly attracted by China's bonded policy towards processing trade. Processing trade as part of international trade has possessed about 50 percent of the total trade volume since 1996, and therefore China is known as the"World's Factory". The fast development of China's international trade has brought about China Customs opportunity of development as well as new challenges and pressure of management. In some sense, traditional customs management hardly matches with the needs of China's opening economy and trade development in the respect of theory, system and management mode. Therefore, the innovation and improvement of customs supervision mode is on the high agenda of the development of China's international trade.China customs has applied two major modes to supervise processing trade in policy-making and management system in recent 30 years, namely, contract money-guarantee and in-door supervision in export processing zone and bonded zone. The first mode is the basic supervision mode up till now, however, the latter is performing experimentally. The mode which focuses on the contract of processing trade is lagging behind the reality of enterprises development. What's more, the effect of money-guarantee towards tariff is not well and has less guidance of industry. There lie three major contradictions in the transformation and upgrading of processing trade. Firstly, the under deep-reforming processing trade is in contradiction with the relatively lagging law. Secondly, the advanced management of processing trade is in contradiction with the relatively lagging customs supervision mode. Thirdly, the tremendous amount of supervision tasks towards rapidly developed processing trade is in contradiction with the relatively restricted resources of customs.The fast development of processing trade has greatly challenged customs supervision mode and gives customs double pressure of strict supervision and quick clearance.This study is: Based on the description of the general concept, leads to a discussion then the reality of the problems that exist, it would trigger how to solve this problem, Based on the analysis of different cases, in light of the actual situation, finally,it presents a proposed solution to the problem.The main points are as follows:First chapter describes the background of innovating customs supervision mode towards processing trade.The second chapter quotes some concept such as government regulation and customs supervision .And the processing trade, customs regulation was introduced in detail. Discussed the customs supervision of processing trade model building and the supervision of the customs of the history of the phased recalled. And also compare with other countries.The third chapter describes the processing trade Customs status quo. Conducted under the supervision of processing trade reforms, such as processing trade "electronic network" of large enterprises regulation reform electronic manuals and management, we have achieved very good results. However, because the processing trade has developed rapidly, these reform efforts are not enough.The fourth chapter detailed analysis of the processing trade regulation of the need for reform and the transformation of government functions, processing trade has developed rapidly, it is necessary to reform the existing customs supervision, but now the unit for manual control mode not suited to large-scale enterprises in the international production, seriously affected the efficiency of customs supervision.The fifth chapter is the conclusion, giving out the proposals about innovative processing trade regulatory approach: First ,An innovation Customs control concepts: Supervision of processing trade model system reform should focus on "so that law-abiding enterprises convenience, efficient service, smugglers bear the greatest risk from the fundamental solution to the long-standing trade processing contradictions and problems〞.The second ,simplifying procedures, and ensure effective supervision and efficient operation combining timely gradually creating manuals and management; enterprises as the management unit, to declarations regular the proposal troy basis; implementation of risk analysis and management; Weakening manual clearance founded, to its legal basis; achieve effective supervision, right checks and balances. Improve the security system of processing trade, the promotion of mature networked monitoring of processing trade, accelerate enterprise credit management integrity. The third , processing trade patterns of major regulatory RedesignThe general supervision of processing trade, apply mainly to small and medium-sized enterprises and the processing trade most of the Class B enterprises. From the contract-management modules to the enterprise as a unit to the management of change, reform provisions of the contract by the three examination and approval system, full implementation of the contract system for the record management, and supporting the establishment of internal and external logistics separation system to write off at the core, sound processing trade protective mechanism.Interconnection regulation will apply mainly to a higher category of high-tech products for export processing enterprises. Customs enterprises signed a memorandum of cooperation with enterprises from the management first, as far as possible, to simplify customs procedures Customs full realization of effective supervision of enterprises trust own customs.Choose standardized management reputable large enterprise groups, and explore the bonded materials and parts, Equipment allocation of internal supervision of the customs reform.