加工贸易海关监管制度的重构——以保税货物“特定-同类”转换为分析路径

Reconstruction of Customs Supervision System for Processing Trade:Transforming Bonded Goods “Specific-Homogeneous” into an Analysis Path

加工贸易海关监管制度存在滞后于加工贸易发展,与海关监管能力不匹配等问题,带来诸如加工贸易经营被动适应监管制度而活力减弱,监管一线关员能力不足而导致"被失职"等消极后果。以保税货物"特定—同类"转换,将加工贸易海关监管制度聚焦于进口料件以纯粹的"保税"税务安排,进而在实现国家赋予海关监管加工贸易职能前提下,将企业的商业行为回归市场,保税料件与出口成品的对应技术参数制定—单位成品耗料量标准—回归行业协会及其标准化组织,市场监管回归市场监管主体,监管的形式由直接保税核查行政执法,拓展为与税款担保的经济手段、标准制定的技术手段、引入专业中介机构的购买服务手段、配合市场监管部门的协同手段、企业诚信承诺的风险管理手段等相结合,进而实现加工贸易海关监管制度的弹性以适应变化多样的经营方式,一线监管能力与监管制度的匹配。

The customs supervision system of processing trade lags behind the development of processing trade and fails to match the customs supervision ability,which leads to negative consequences such as passive adaptation of processing trade operation to the supervision system and weakening of vitality,and "dereliction of duty" caused by the supervision of the incompetent supervision of front-line customs officers.Similar to bonded goods "specific—homogeneous" transformation,the introduction of the concept of "customs debt" will focus on customs supervision system of processing trade with pure "bonded" tax arrangements for imported materials.While customs fulfill its mandated function of control over processing trade,the business activities conducted by the operators returns to the market,the corresponding technical parameters of bonded materials and export of finished products such as the standard of material consumption for each unit of finished products to industry association and its standardization organization,and the market supervision to market regulatory body.The form of regulation can be extended from the direct verification of bonded processing to guarantee,standards,service from professional intermediaries,cooperation with other market regulatory agencies and risk management based the credit of businesses.By these means can the flexibility of control be realized to adapt to diversified operations of processing trade and align the frontline supervision capacity with regulation system.