New "customs inspection regulations", enterprises should understand what
Source:本站 Date:2016-07-25 Hits 1856
background
In 1997, the State Council issued the "Regulations of the people's Republic of China customs inspection" (hereinafter referred to as the "Regulations"), the official establishment of the Chinese customs inspection system. The implementation of the "Regulations" in the past 20 years, the country's economic and social happened great changes, foreign trade continued rapid development, a substantial amount of growth in customs operations, import and export customs clearance facilitation and customs effective regulation facing new challenges and new requirements. Especially since the party's eighteen, the central of deepening the reform made a series of major strategic deployment, customs comprehensively deepen the reform process continues to accelerate, and vigorously promote decentralization, combined with the discharge pipe, the original "Regulations" has not been able to adapt to the needs of Customs reform and development, "Regulations" revision is very urgent. After full investigation and extensive comments, and has repeatedly modified, recently, the State Council promulgated the new regulations, in October 1, 2016, the implementation of.
The main significance of the revised "Regulations" is embodied in three points: "Regulations" revision is carry out the idea of governing the country by law and the important content of the construction of the rule of law in the customs, "Regulations" revision is customs to implement the decentralization, put the tube combined with the requirements of the important initiatives; "Regulations" revision is customs supervision and service an important guarantee for the optimization.
The role of customs inspection system in the last 20 years
Customs inspection is a kind of modern customs management mode which is used by all countries in the world. It is also an important part of the supervision of China Customs. Customs inspection regulations implemented nearly 20 years, the Customs external auditing system in enterprises to standardize the import and export activities, maintenance the normal import and export order and legitimate rights and interests of the parties, to combat the smuggling of illegal behavior, protection of national revenue, promote the development of foreign trade etc. various aspects play an important role.
First, the fight against all kinds of smuggling and illegal activities, maintaining the normal import and export order. According to statistics, only 1998 to 2015, the national customs is on smuggling imports of "foreign garbage", imports of agricultural products, aircraft leasing trade, mobile communications equipment, pelagic fishery aquatic products, such as multiple key industries and commodities carried out inspection, total business checking 17.19 vanguard, check issued all kinds of cases of smuggling of 2.55 million, as countries pursue tax levied 434.97 billion yuan, create a well ordered import and export environment.
Two is to expand the customs supervision of the time and space, to strengthen the actual supervision. Introduced foreign customs passage "by enterprises and transitive" concept, through the development of post auditing, in the regulation of time and space, by the customs clearance of the fleeting time extended to 3 years after the customs clearance within; in the regulatory object, by the traditional single on the supervision of goods to enterprises and the supervision of goods and weight change, and promote the customs supervision in time and space of "push" and "shift", and effectively strengthen the effectiveness of customs supervision.
Three is to cultivate a professional team of customs inspection, standardize the enforcement of customs inspection. As of the end of 2015, a total of more than 2000 inspectors of the national customs, of which, the customs inspection of an expert 2 people, two experts 6 people, three level of audit experts 58 people.
Four is to promote the effective implementation of non traditional customs functions, to protect the national trade security.
"Regulations" to increase "enterprises to take the initiative to disclose", "the introduction of social professional institutions to assist the audit" and other new ideas. Where is the necessity?
"Regulations" in the process of revision, increase the active disclosure of enterprises, the introduction of social professional organizations to assist the audit and other content. Embodies the concept of decentralization, reasonable administrative concept, convenient concept of integrity.
Necessity: the implementation of the proactive disclosure system is to implement the spirit of the Third Plenary Session of the eighth, further promote decentralization, customs less pipe, fine tube, tube well. Proactive disclosure system of enterprises rely on the self regulating, encourage enterprises to the Customs has not yet found problems take the initiative to report, encourage enterprises to self regulate, integrity management, customs and enterprises from the past single managers and managers, change for the common management, mutual benefit and win-win. Since 2014, the Customs General Administration of Customs to carry out the enterprises to take the initiative to disclose the pilot work, during the pilot period, a total of 1048 firms active to report to the customs and pay the tax in arrears 20 billion yuan, significantly promote the enterprise law norms. In the pilot process, some enterprises have a wait-and-see mood, be worried, the enthusiasm of participation is not high. The revised "Regulations" clear the enterprises to take the initiative to disclosure system, and the voluntary disclosure of business as a lighter or mitigated administrative punishment, which is conducive to encourage and guide enterprises to actively carry out self, an effective solution to in the existing legal framework of enterprise even found their own fault also unwilling or dare not active to report to the customs, customs effective regulatory and corporate compliance and facilitation of win-win.
Professional organizations as an independent third party, with strong professional, objective and fair and other advantages, introduced professional organizations to assist in the management of the government for governments and domestic tax, securities regulatory department are generally used to comply with the direction of the reform of administrative management. Circular of the general office of the State Council for 2013 issued a special on the government purchase service guidance to the social forces, the government procurement of services to the social forces to deepen the reform of the social realm, promote the transformation of government functions, integration and utilization of social resources, plays a important role in improving the level and efficiency of public services. Starting in 2008, the customs started the pilot work of the Commission professional institutions to participate in the customs inspection, and in the customs to the social forces to buy services to carry out a useful attempt. As of 2015 were commissioned professional inspection agency enterprise 5065, check the various problems in 1887, inspection overdue tax storage about 1.638 billion yuan. Over the same period of fiscal funds expenditure 71 million 74 thousand and 200 yuan, equivalent to 1 yuan per administrative funds expenditure, tax can be 23.05 yuan. Customs commissioned by the social professional institutions to participate in the audit to improve the performance of the follow-up supervision of the customs is very obvious. In order to ensure the sustained and effective development of this work, the regulations on the introduction of social professional institutions to participate in the customs inspection clear. This is conducive to the realization of innovative customs supervision, to mobilize social resources to help the government department of governance.
The revision of the "Regulations" the implementation of decentralization, stimulate the vitality of the market and the enterprise as an important content
In terms of Decentralization: clear the enterprises to take the initiative to disclosure system, the release of dividend policy, guide enterprises to abide by the law and self-discipline; establishment of customs into social professional organizations to participate in the Customs external auditing system, social forces play in assisting the positive role of customs management; optimize the Customs external auditing program, reduce business costs and burdens.
To further promote administration according to law: clear the inspection time, maintain a unified customs enforcement; standardize the inspection procedures, strengthen the inspection of process control; strict regulation of the administrative enforcement power, clear inspection authority scope of the exercise, to ensure the inspection authority shall run. "Regulations" of the revision, reflecting the "sunshine audit", "fair audit" concept.
From the perspective of enterprises to safeguard their own rights and interests, the enterprise should understand what
"Regulations" in the process of revision in the original show inspection certificates and double operation system based on, through further improve the substantive and procedural system to protect the legitimate rights and interests of the inspectors, to guarantee the exercise of the customs inspection powers in the system of the "cage".
First, the system of administrative information. "Regulations" the provisions of the customs and Excise Department in the inspection of the implementation of the 3 days ago, should be written to inform the audited; after the implementation of customs inspection, found by inspectors suspected illegal should be solicited the views of the inspectors, inspection one can of the inspection identified the fact that objection; customs to make inspection conclusion should be to conclude the reasons stated in the audit conclusion, and inform the right to be checked.
Two is the administrative relief system. The Customs external auditing process and subsequent treatment of the specific administrative act is audited statements and defenses, reconsideration, litigation rights according to law is presented.
Three is the customs law enforcement authority. "Regulations" provisions of the customs inspection may exercise the authority, in addition to the general provisions for some mandatory administrative acts and the special circumstances, the "Regulations" for internal customs approval levels made strictly limited, to better protect the lawful rights and interests of the administrative counterpart. For example, customs do not by prior notice to carry out inspections, and inspection personnel in the implementation of query the audited accounts, seizure account books, documents and other relevant information and the relevant import and export goods shall be subject to the approval of the customs office directly under the General Administration of customs and excise or its authorized under the customs and Excise.
After the implementation of the new regulations, enterprises should bear the basic obligations
Inspection is a statutory authority of the customs, the customs may, within since the release of import and export goods, 3 years or in the bonded goods, reduction of taxes on imported goods under customs supervision period and after 3 years, of import and export goods directly related to enterprises and units of accounting books, accounting vouchers, declaration documents and other relevant materials (hereinafter collectively referred to as books, documents and other relevant documents) and related to the import and export of goods for verification, supervision of the import and export activities of the authenticity and legality.
Customs inspection objects include: the provisions of the enterprises and units engaged in foreign trade; foreign processing trade enterprise engaged in; bonded business management of enterprise; use or an exemption of tax on imported goods enterprises and units; enterprises engaged in customs operations; and the General Administration of customs and import and export goods directly related to the other enterprises and units.
To accept and cooperate with the customs inspection is the basic obligation of the enterprise, and the basic obligation of the audited person includes:
Accept the customs inspection according to law, truthfully report the situation and provide the account books, documents and other relevant information.
Set in accordance with the law, preparation of accounting books, accounting vouchers, accounting reports and other accounting data, true, accurate, complete records and represent the import and export business, and in accordance with the prescribed time limit custody account books, documents and other relevant information.
With customs work, and provide the necessary working conditions. Customs inspection and copying by inspection of books, documents and other relevant information or to be checked production premises, goods storage premises to inspect, checked the legal representative or principal responsible personnel or its designated representative shall be present at the scene, and in accordance with the customs to for counting the books, opening the cargo storage areas, shifting cargo or open the packaging of goods.
In 1997, the State Council issued the "Regulations of the people's Republic of China customs inspection" (hereinafter referred to as the "Regulations"), the official establishment of the Chinese customs inspection system. The implementation of the "Regulations" in the past 20 years, the country's economic and social happened great changes, foreign trade continued rapid development, a substantial amount of growth in customs operations, import and export customs clearance facilitation and customs effective regulation facing new challenges and new requirements. Especially since the party's eighteen, the central of deepening the reform made a series of major strategic deployment, customs comprehensively deepen the reform process continues to accelerate, and vigorously promote decentralization, combined with the discharge pipe, the original "Regulations" has not been able to adapt to the needs of Customs reform and development, "Regulations" revision is very urgent. After full investigation and extensive comments, and has repeatedly modified, recently, the State Council promulgated the new regulations, in October 1, 2016, the implementation of.
The main significance of the revised "Regulations" is embodied in three points: "Regulations" revision is carry out the idea of governing the country by law and the important content of the construction of the rule of law in the customs, "Regulations" revision is customs to implement the decentralization, put the tube combined with the requirements of the important initiatives; "Regulations" revision is customs supervision and service an important guarantee for the optimization.
The role of customs inspection system in the last 20 years
Customs inspection is a kind of modern customs management mode which is used by all countries in the world. It is also an important part of the supervision of China Customs. Customs inspection regulations implemented nearly 20 years, the Customs external auditing system in enterprises to standardize the import and export activities, maintenance the normal import and export order and legitimate rights and interests of the parties, to combat the smuggling of illegal behavior, protection of national revenue, promote the development of foreign trade etc. various aspects play an important role.
First, the fight against all kinds of smuggling and illegal activities, maintaining the normal import and export order. According to statistics, only 1998 to 2015, the national customs is on smuggling imports of "foreign garbage", imports of agricultural products, aircraft leasing trade, mobile communications equipment, pelagic fishery aquatic products, such as multiple key industries and commodities carried out inspection, total business checking 17.19 vanguard, check issued all kinds of cases of smuggling of 2.55 million, as countries pursue tax levied 434.97 billion yuan, create a well ordered import and export environment.
Two is to expand the customs supervision of the time and space, to strengthen the actual supervision. Introduced foreign customs passage "by enterprises and transitive" concept, through the development of post auditing, in the regulation of time and space, by the customs clearance of the fleeting time extended to 3 years after the customs clearance within; in the regulatory object, by the traditional single on the supervision of goods to enterprises and the supervision of goods and weight change, and promote the customs supervision in time and space of "push" and "shift", and effectively strengthen the effectiveness of customs supervision.
Three is to cultivate a professional team of customs inspection, standardize the enforcement of customs inspection. As of the end of 2015, a total of more than 2000 inspectors of the national customs, of which, the customs inspection of an expert 2 people, two experts 6 people, three level of audit experts 58 people.
Four is to promote the effective implementation of non traditional customs functions, to protect the national trade security.
"Regulations" to increase "enterprises to take the initiative to disclose", "the introduction of social professional institutions to assist the audit" and other new ideas. Where is the necessity?
"Regulations" in the process of revision, increase the active disclosure of enterprises, the introduction of social professional organizations to assist the audit and other content. Embodies the concept of decentralization, reasonable administrative concept, convenient concept of integrity.
Necessity: the implementation of the proactive disclosure system is to implement the spirit of the Third Plenary Session of the eighth, further promote decentralization, customs less pipe, fine tube, tube well. Proactive disclosure system of enterprises rely on the self regulating, encourage enterprises to the Customs has not yet found problems take the initiative to report, encourage enterprises to self regulate, integrity management, customs and enterprises from the past single managers and managers, change for the common management, mutual benefit and win-win. Since 2014, the Customs General Administration of Customs to carry out the enterprises to take the initiative to disclose the pilot work, during the pilot period, a total of 1048 firms active to report to the customs and pay the tax in arrears 20 billion yuan, significantly promote the enterprise law norms. In the pilot process, some enterprises have a wait-and-see mood, be worried, the enthusiasm of participation is not high. The revised "Regulations" clear the enterprises to take the initiative to disclosure system, and the voluntary disclosure of business as a lighter or mitigated administrative punishment, which is conducive to encourage and guide enterprises to actively carry out self, an effective solution to in the existing legal framework of enterprise even found their own fault also unwilling or dare not active to report to the customs, customs effective regulatory and corporate compliance and facilitation of win-win.
Professional organizations as an independent third party, with strong professional, objective and fair and other advantages, introduced professional organizations to assist in the management of the government for governments and domestic tax, securities regulatory department are generally used to comply with the direction of the reform of administrative management. Circular of the general office of the State Council for 2013 issued a special on the government purchase service guidance to the social forces, the government procurement of services to the social forces to deepen the reform of the social realm, promote the transformation of government functions, integration and utilization of social resources, plays a important role in improving the level and efficiency of public services. Starting in 2008, the customs started the pilot work of the Commission professional institutions to participate in the customs inspection, and in the customs to the social forces to buy services to carry out a useful attempt. As of 2015 were commissioned professional inspection agency enterprise 5065, check the various problems in 1887, inspection overdue tax storage about 1.638 billion yuan. Over the same period of fiscal funds expenditure 71 million 74 thousand and 200 yuan, equivalent to 1 yuan per administrative funds expenditure, tax can be 23.05 yuan. Customs commissioned by the social professional institutions to participate in the audit to improve the performance of the follow-up supervision of the customs is very obvious. In order to ensure the sustained and effective development of this work, the regulations on the introduction of social professional institutions to participate in the customs inspection clear. This is conducive to the realization of innovative customs supervision, to mobilize social resources to help the government department of governance.
The revision of the "Regulations" the implementation of decentralization, stimulate the vitality of the market and the enterprise as an important content
In terms of Decentralization: clear the enterprises to take the initiative to disclosure system, the release of dividend policy, guide enterprises to abide by the law and self-discipline; establishment of customs into social professional organizations to participate in the Customs external auditing system, social forces play in assisting the positive role of customs management; optimize the Customs external auditing program, reduce business costs and burdens.
To further promote administration according to law: clear the inspection time, maintain a unified customs enforcement; standardize the inspection procedures, strengthen the inspection of process control; strict regulation of the administrative enforcement power, clear inspection authority scope of the exercise, to ensure the inspection authority shall run. "Regulations" of the revision, reflecting the "sunshine audit", "fair audit" concept.
From the perspective of enterprises to safeguard their own rights and interests, the enterprise should understand what
"Regulations" in the process of revision in the original show inspection certificates and double operation system based on, through further improve the substantive and procedural system to protect the legitimate rights and interests of the inspectors, to guarantee the exercise of the customs inspection powers in the system of the "cage".
First, the system of administrative information. "Regulations" the provisions of the customs and Excise Department in the inspection of the implementation of the 3 days ago, should be written to inform the audited; after the implementation of customs inspection, found by inspectors suspected illegal should be solicited the views of the inspectors, inspection one can of the inspection identified the fact that objection; customs to make inspection conclusion should be to conclude the reasons stated in the audit conclusion, and inform the right to be checked.
Two is the administrative relief system. The Customs external auditing process and subsequent treatment of the specific administrative act is audited statements and defenses, reconsideration, litigation rights according to law is presented.
Three is the customs law enforcement authority. "Regulations" provisions of the customs inspection may exercise the authority, in addition to the general provisions for some mandatory administrative acts and the special circumstances, the "Regulations" for internal customs approval levels made strictly limited, to better protect the lawful rights and interests of the administrative counterpart. For example, customs do not by prior notice to carry out inspections, and inspection personnel in the implementation of query the audited accounts, seizure account books, documents and other relevant information and the relevant import and export goods shall be subject to the approval of the customs office directly under the General Administration of customs and excise or its authorized under the customs and Excise.
After the implementation of the new regulations, enterprises should bear the basic obligations
Inspection is a statutory authority of the customs, the customs may, within since the release of import and export goods, 3 years or in the bonded goods, reduction of taxes on imported goods under customs supervision period and after 3 years, of import and export goods directly related to enterprises and units of accounting books, accounting vouchers, declaration documents and other relevant materials (hereinafter collectively referred to as books, documents and other relevant documents) and related to the import and export of goods for verification, supervision of the import and export activities of the authenticity and legality.
Customs inspection objects include: the provisions of the enterprises and units engaged in foreign trade; foreign processing trade enterprise engaged in; bonded business management of enterprise; use or an exemption of tax on imported goods enterprises and units; enterprises engaged in customs operations; and the General Administration of customs and import and export goods directly related to the other enterprises and units.
To accept and cooperate with the customs inspection is the basic obligation of the enterprise, and the basic obligation of the audited person includes:
Accept the customs inspection according to law, truthfully report the situation and provide the account books, documents and other relevant information.
Set in accordance with the law, preparation of accounting books, accounting vouchers, accounting reports and other accounting data, true, accurate, complete records and represent the import and export business, and in accordance with the prescribed time limit custody account books, documents and other relevant information.
With customs work, and provide the necessary working conditions. Customs inspection and copying by inspection of books, documents and other relevant information or to be checked production premises, goods storage premises to inspect, checked the legal representative or principal responsible personnel or its designated representative shall be present at the scene, and in accordance with the customs to for counting the books, opening the cargo storage areas, shifting cargo or open the packaging of goods.
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