Research On The Problems And Approaches Of Intermediary Participation In Customs Administration

Processing trade is an important section of China’s import and export. As one of sensitive areas of Customs work, Customs’ supervision of the processing trade goods and enterprises in the bonded areas plays an important role in the Customs administration. To ensure its supervision in place, Customs has taken many measures to optimize effectiveness of its administration and achieved some results. However, there are still lot of issues facing by the Customs, such as a great number of enterprises in different industries in the bonded areas, the growing volume of their business, the increasing complexity of production and management, the limited regulatory resources in Customs, especially the increasingly significant contradiction between regulatory capacity of Customs and regulatory requirements. It’s imperative for the Customs to adjust its administration ideas, optimize its administration model and improve its administration capability. Meanwhile, with the profound impact of the theory and practice of new public administration during the social transition period, it provides necessary theoretical support to the necessity of involving the intermediaries in the Customs reform of its audit of bonded activities. The introduction of intermediaries involved in Customs audit of bonded activities could be an effective approach for the Customs to improve its audit effectiveness and supervision performance, to guide enterprises to operate in compliance with law, improve internal control and management. It could be a useful attempt for the Customs to optimize its administration model. This reform has achieved some success, but there are still many problems and differences in understanding.The author of this paper applies the theory and practices of new public administration, takes the Customs reform of its audit of bonded activities as the breakthrough point, tries to explore the legitimacy, necessity and feasibility of involvement of intermediaries in the Customs administration, and provide a theoretical framework for the introduction of intermediaries involved in Customs reform of its audit of bonded activities. Meanwhile, the author uses large amounts of data and tires to demonstrate the success achieved in the practices of intermediaries involved in Customs reform of its audit of bonded activities, such as effectively relieving the contradictions of limited human resources in Bonded Supervision; improving the performance of Bonded Supervision; guiding enterprises to abide by laws and regulations; reducing costs and improving efficiency of administration; promoting the transformation of government functions and gradual socialization of administration. Furthermore, the author analyzes the current achievements and existing problems, explores the measures and approaches to further improve intermediaries involved in Customs reform of its audit of bonded activities, and change administration model and improve effectiveness of the administration, such as optimizing the external environment; improving internal management; rationalizing the key relationships, etc. The author also provides constructive advices on how the intermediaries actively participate in government administration.