The Research On The Optimization Of Customs False Trade Supervision Based On SFIC Model

Since the reform and opening up,with the increasingly close connection between domestic and international trade,false trade practices have emerged.False trade refers to the use of fictitious sales contracts and related documents by enterprises to profit from foreign exchange differences and interest rate differentials,as well as to use local government support measures to stabilize foreign trade growth to deceive export tax refunds,government subsidies,and other preferential policies,in order to obtain benefits arising from the realization of trade without actual or incomplete or untrue delivery of the subject matter of the sales contract,disrupting the normal trade order,Abnormal trade behavior that causes distortion of import and export data.In recent years,false trade and illegal activities have shown new characteristics such as authenticity of documents,chain of interests,relocation of business,and regularization of enterprises.Moreover,illegal activities are often hidden in normal import and export activities,making related regulatory work more difficult and workflow more complex.As a regulatory department for import and export activities,customs will inevitably prioritize cracking down on false trade in fulfilling its regulatory responsibilities.From the establishment of the Leading Group for Combating Smuggling by the State Council in 1981 to the establishment of a normalized mechanism for cracking down on illegal tax fraud and fraud by six departments of the State Council,including the State Administration of Taxation and the General Administration of Customs,from a single cooperation in data provision to joint investigation and coordinated operation with relevant departments,the development of which reflects the increasingly important role of customs in the supervision of false trade,It is also possible to pry into the importance of false trade supervision work in the internal work of customs,which will be further enhanced.Based on the theory of collaborative governance,this article introduces the SFIC collaborative governance analysis model,adopts research methods such as literature research,in-depth interviews,and data analysis,and combines the specific case of Z Customs’ false trade supervision to analyze the specific problems of false trade supervision.Based on the SFIC collaborative governance model,optimization strategies are proposed.Specifically elaborated from five parts.Firstly,the research background and significance of false trade regulation,as well as the current research status at home and abroad,were stated.It was proposed that an optimization route for customs false trade regulation work could be studied and proposed from the perspective of collaborative governance;Then,the relevant concepts are defined and sorted out,and the theoretical basis is explained.The rationality of combining collaborative governance theory with false trade regulation is pointed out,as well as the possibility of applying the SFIC model to analyze false trade regulation issues;Then,by reviewing the development of customs false trade supervision and the current situation of Z customs false trade supervision work,it is confirmed that Z customs has a large scale of supervision work and a mature supervision model,as well as the representative significance of selecting Z customs for case analysis;Then,based on the existing work of Z Customs on false trade supervision,the SFIC model is used to analyze the specific regulatory measures in specific cases and identify the existing problems;Finally,based on the theory of collaborative governance,through the five conditions of the SFIC model,the optimization strategies for customs to improve false trade supervision work are elaborated one by one.They are to identify the consistent goals of customs and false trade supervision related departments,establish a unified management mechanism for port supervision,establish a system for collaborative management between customs and relevant units,and deeply integrate resources to improve the quality and efficiency of supervision,Ultimately,a normalized and continuously expanding regulatory chain will be formed.