Research On The Construction Of China's Customs Function In The New Era

China has entered a new era.After 40 years of reform and opening up,reforms have entered the deep water area.Under the current customs system,the Customs and Excise Department exercises customs clearance supervision,investigation and smuggling,tax collection and management,customs statistics,port management,customs inspection in accordance with the Customs Law,the Import and Export Tariff Regulations and the Import and Export Commodity Inspection Law and other laws and regulations.State administrative agencies that handle import and export supervision and management,such as processing trade and bonded supervision,inspection and quarantine.The research on the construction of China's customs functions in the new era can further deepen and refine the theory of government function construction,and have a clearer goal for the construction of customs functions in the new era,and provide ideas for the next deepening reform of customs..In this paper,the requirements for the performance of the functions and the development of the situation in the construction of China's customs functions are still not suitable,the requirements of institutional setting and the transformation of customs functions still do not match,the objectives of internal approval and customs management are still asymmetrical,business operations and customs enforcement.By analysing the historical unreconciliation of standards and the status quo,we try to learn from the practice of the customs institutions in developed countries to play a functional role,strengthen the construction of customs management and service concepts,and increase the transformation of management methods.To ensure the role of customs functions,optimize management resources,and standardize functions,and provide reference suggestions for strengthening the construction of China's customs functions in the new era.