探微美国“二步申报”后之“确认申报”——兼论完善本国“两步申报”制度之启示

A Probe into the"Reconciliation"after CBP"Entry Summary":The Inspiration for the Improvement of the"Two-Step Declaration"in China Customs

"二步申报"的引入和本土化必然会大大改善进口货物提离时效,将有力促进中国海关的通关便利化。因本国新的进口货物申报制度设计与美国进口"二步申报"制度最为相似和接近,故有必要全面深入考察美国的全程通关申报制度。事实上,美国海关在"二步申报"推行之际,内生性地形成了一套完整的"税收和解"制度与之相配套,构成了完整意义上的"二步申报"。这套制度的提出,既是出于应对贸易复杂性的系统考虑,同时作为顺势监管的内在需要又体现了海关治理的基本精神。本文在分析了美国"二步申报"之"税收和解"制度的基础上,兼顾目前本国进口货物通关申报的整体安排,重点揭示了对于完善本国以"两步申报"为主要内容的通关改革的启示。^(①)

The introduction and localization of"two-step declaration"will greatly improve the release of import goods and boost the facilitation of Customs clearance in China.Due to the fact that the newly designed cargo declaration system is most similar to CBP entry summary,it is necessary to have a holistic research on that of the United States.In fact,when the"entry summary"was put into practice,CBP forged endogenously so called"reconciliation"system,which supports and completes the import cargo declaration as a whole.This is proposed not only for the systematic consideration in dealing with the complexity of global trade,but also as the internal need of momentum-oriented Customs control reflecting the basic spirit of customs governance.On the basis of analyzing the"reconciliation",this paper not only takes into account the overall arrangement of customs declaration of imported goods at present,but also reveals inspiration for perfecting the customs clearance reform with"two-step declaration"as the mainstay.