| Among the various relationships which the customs is daily dealing with, undoubtedly the relationship between the customs and the enterprises is of most importance. Viewing the enterprises as potential law-breakers or cooperators affects quite a lot in the customs value tendency and its entire efficiency.Over the years especially after china's reforming and opening-up, china customs has walked a tortuous way on whether emphasizing on control or service. Looking back on the changes of china customs guiding measures cross the 30 years, china customs has been making its efforts on seeking the balanced-point on control and service, to realize the sync-development on customs affairs and foreign trade economy, from claiming the series reforming and creative measures mainly on promoting complying with the trend of the early times of reforming and opening-up, to putting forward the working measures of "administrating in compliance with law, safe-guarding the gate for the country", emphasizing on strict law enforcement after the wash-up of the probity-storm in 1998, to adding "serve the economy, promoting development" into its measures, recognizing the necessity of optimizing services after entering the new century. The shaping courses of the management thoughts reflect not only the historical evolution, but also the hesitation and dilemma when the customs searching its social functions and role orientation.Honestly, the mode of careful inspection and examination that has been generated under the thought of "suspect the majority", can prevent and control most of the illegal activities, but as the fast development of economic globalization and regional integration, the disadvantages of this stiff mode appears day after day. On one side customs administrative costs are over-occupied, the conflict between the shortage of human resources and the increase of the customs operations is more and more outstanding, always leads to the bottleneck of foreign trade; On the other hand, misunderstanding between the customs and the enterprises deepens, communications blocked, cognition differs, illegal behavior more easily committed. Hence, to locate the relationship between the customs and enterprises accurately, to accelerate the customs client service actively, has important realistic meanings on the effective enforcement of customs functions and the construction of a harmonized society. Through exploring and analyzing the customs client service system, this thesis is to clarify the importance, necessity and feasibility on forming a lineless customs organization and fully executing the customs function in social economic life.The whole thesis includes 5 chapters as follows:introduction, analysis on client service concept, practical cases analysis on customs client service home and abroad, the construction of client service courses, difficulties in practices and prospect of the future. The introduction leads out the topics, specifies the theory background and the research route of the customs client service, in the view point of the historical changes of the customs functions after the foundation of new china. Chapter 1 brief accounts on customs client service, analyzes from the customs law enforcement activities, discovers the relations between the core concept of new public management and the customs client service, and the significance of carrying out the customs client service. Chapter 2 practical cases analysis domestic and abroad, comparatively analysis the real cases of carrying out customs client service domestically and abroad.Chapter 3 constructing the procedures of the customs client service, specifies the detail procedures of the customs client service in practices, including analyzing service objects, service area, service personnel, information support system; Chapter 4 the present difficulties and the designing of the future development mode, discusses the executing drawbacks in the customs client service, on this foundation, design the future develop mode wholly and predictably. |
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