The Innovation Research Of The Customs Supervision For The Processing Trade

The development of the processing trade have been 30 years in our country. Since the publication of the first Chinese brochure on processing trade in 1978, processing trade contracts have long been the object of supervision and approval for the Chinese Customs.All the necessary contents like commodity names,quantity and prices,etc.In the contracts are listed in detail in the brochure.Moreover,all the entries of import and export transactions are recorded in it.These make the brochure become the focus of the management of the Cumtoms.In the recent 30 years, processing trade in china has experienced rapid growth.Until the end of 2006,the number of processing enterprises was up to 102000.The total value of import and export on processing trade reached to 8318.76 hundred millions USD,accounting for a half in that of whole Chinese trade.However,there has been no significant change of the management model based on the brochure,for this brochure is only suitable for the management methods such as single contract and manual workshop.In this highly competitive age characterized by global information,international marketing ,feature products and prompt delivery,the supervision and control model of the Customs can not meet the demands of the market and enterprises.This may lead the Customs be the obstacle in the process of economic development.In order to solve the problem,the Customs should take some reform and innovation and tries to establish a scientific,objective as well as practical control model.Using this model to supervise and restrain the business transaction of those processing enterprises,the Customs can carry out the responsibility better than ever before.This paper gives a critical review of the history of the management reforms and traditional management model of the Customs on processing trade.In addition,by analyzing the problems in the present management model and the difficulties occurred in the daily supervision work,this paper proposes some suggestions.In the author's point of view,the Chinese Customs should reconsider the rationality of the present examination and approval procedure based on the brochure and the applicability of the three-phase(early,middle and late)supervision and control model to catch up with the constant changes occurred in structuring the processing trade.The author points out a suitable and feasible control model can either settle the conflict between strict control and efficient operation or simplify the trading process.The paper stresses that these new models should implement different measures instead of being a fixed one as a result of targeting at different control objects.The set-up of these new models can be based on the present one tries every means to realize electronic recording and deeper processing carrying-over.The author also thinks a model of network control and close centralized management in export-oriented processing zones is imperative to ameliorate the current situation.Furthermore, some management methods such as tariff-guarantee system,risk management,classification management and info- management should be implemented to strengthen the efficiency of these models. Aiming at creating a strict law-enforcing and law-abiding environment,the Customs should have innovative management concepts and intensify integrated administration on processing trade.