Customs Compliance Risk Management Research Of Processing Trade In Shanghai HSK Company

Processing trade always occupied half proportion of China foreign trade business.Implementing since 1980's,it's approx.30 years for China to go through the processing trade in the territory.Along with the complexity and intense of production industrial competition,it's more obvious that processing trade reflect the importance of China economic as the pillar of economics,and at the meantime,China customs and other governmental bureau implemented the more flexible regulations to support processing trade enterprises upgrading and elevating comprehensive competitiveness,which assist enterprises shorten the customs clearance lead-time and facilitate enterprises reinforce itself trade compliance management.The thesis is referring to Shanghai HSK Company as a research sample.Basis on the current processing trade customs affairs situation,the thesis will go through the major modules: processing trade handbook management,import and export operations,customs advanced certificate management and China – US trade conflict.SIPOC(Supplier,Input,Process,Output,Customer)is utilized in the thesis to in-depth analyze the issues in operations,and based on the compliance risk management theory,the regarding risks can be captured.PDCA(Plan,Do,Check,Action)is utilized to propose the optimization plan and suggestions against the regarding issues and risks,as well as the implementation details.Conjunction with the interpretation of customs regulation and customs advanced certificate requirements,we provide the suggestion of customs operations and the proposal of formulating the management stipulation.To minimize the retaliatory tax which is based on the current trade conflict,we provide the proposal of building up the regarding compliance prevention and control system.By optimizing the process of processing trade handbook management and regular customs activities,and designing the advanced intelligent management system,we underline the importance of enterprises day-to-day customs compliance management,which will provide the practical reference to other processing trade enterprise in the market.