Customs Declaration Need for Administration Analysis

1. Introduction

Since the reform and opening， China has changed from a closed or semi-closed economy to an open economy. Foreign trade has made of resplendent achievements. Fields of foreign trade from goods to services continue to expand， growing from small to large-scale， quality， rising from low to high. In order to achieve this goal， and attain national economic order fluently including activities in both import and export， customs declaration administration is worth valuing and the following parts will discuss in detail.

2. The necessity of Customs declaration administration in general

2.1 From the aspect of country

2.1.1 The main purpose to execute this

management is to ensure the supervision of the mode of international transport， and export goods; strictly prohibited the possibility of smuggling conducted by import and export corporations.

2.1.2 To levy taxes on exporting and importing merchandises， since taxes are good ways for customs to collect revenues for the country and taxes can also be used as ways to regulate and influence customers' consumption behaviors.

2.1.3 To provide first-hand information for statists to record that is all very crucial for economists and other experts to do their researches. Governments and businesses can use them to instruct their future acts.

2.1.4 To follow the customs rules. Customs have made a series of useful rules for companies to follow. In this way， the authorities offer the possibility for companies to observe the law.

While， customs management regulations can be strict moderation， detailed examination and severe means of punishment， will be strangled in the cradle of smuggling.

2.2 From the aspect of enterprise

Except the importance of tariff collection and the declaration of sovereignty， protecting the legitimate interests of enterprises in the overseas and acceleration enterprise's long-term development is also a significant motivation for the customs deceleration management.

Firstly， cultivate the awareness of law-abiding.

(1) The development of competitor in the

industry make it is harder to get more marginal profit， which makes the enterprise to enlarge the target market to earn more. Meanwhile， the limitations of transportation and position force companies have to get across the limitation of national boundary. That means， they have to get through a very important process: Custom. When the company puts up the custom， they have to make the sale work under customhouse's control to prohibit the contraband.

(2) Smuggling may be able to make the

company to have a provisional lucre in the short-term. But what obviously is that， smuggling make the import and export company into the trap of the short of enough supporting in the international market. Then the host country will protect its domestic industry apropos and the reputation of Export Company will be badly hurt. While Export Company has to receive the serious punishment from the custom due to they don't accept the indispensable check on the border of home country.

Secondly， help enterprises to obtain useful information on international business

(1) Every company has to hand in enough

tariffs when their goods get through the custom. Without the process of custom， the export company won't hand in enough tariffs. This means the company violates the relevant legal about the responsibility of every export company. Moreover， company enjoy lots of right in the process from the custom， corresponding. It is not only affecting the natural procession of custom， but also influences the national sovereignty of tariff.

(2) Nowadays， with the high-technology，

the customs set a net with other departments to improve the servings of custom and enhance the intendance the contraband behavior. Through the custom， the company will get more information about the industry domestic and aboard. Moreover， the custom also can have more capability and resource to control the behavior of Export Company.

3. Some suggestions concerning custom deceleration management

The custom deceleration management refers to different groups who have their special needing in the daily life. So there are all kinds of problems in the reality of customs clearance management. Therefore we will analyze the series of problems according to the exciting phenomenon in the practice of customs clearance management. Suggestions for customs，

3.1 Complete the relevant legal system. With the criminal enterprises in the declaration process using increasingly subtle， innovative means to complete smuggling， tax evasion， the state faces with the arduous task which means the government has to improve the customs declaration legal. Improving laws and regulations， eventually， this measure make the customs have appropriate law to follow.

3.2 The customs should enforce the related law. Customs should follow a sound legal system strictly with relevant regulations， and make the appropriate decision. Give them appropriate punishment that violate the declaration， and protect the legitimate interests of the law-abiding enterprises at the same time.

3.3 Establish and improve law enforcement network. Coordinate the different government departments with share the basically or illegal information of enterprises' who have the experience of customs declaration. Form a complete monitoring system in the different stage of declaration， to save administrative costs and improve efficiency of supervision.

References:

[1]Structural changes in China's foreigntrade， National Financial Weekly No. 24 of 2011

[2]Customs to respond to hot issues of for-eign trade， http://news.bangkaow.com

（作者單位：西南財經大學 國際商學院）