海关审单职能转型及机制重构研究——基于长江经济带通关一体化改革的视角

On Functional Transformation and Institutional Reconstruction of Document Examination——from the view of the integrated Customs clearance reform in the Yangtze River Economic Belt

十八届三中全会"改革海关监管管理体制"的部署为海关系统全面深化改革指明方向。长江经济带通关一体化改革的实施,创新了海关通关监管模式,实现了流程再造,这必将更好地服务于长江流域经济带发展。随着改革付诸实施,各直属海关转变审单职能及具体步骤将成为各方关注焦点。当前审单工作改革存在的问题体现为:一体化改革后不承担专业审单工作的审单部门定位与职责尚不完全明确;现场海关反映一体化改革后,接单现场与审单中心沟通依然存在困难;一体化改革后专业机构设置确定仍然模糊,不利于审单职责充分履行;审单专家型人才和骨干如何继续发挥其业务优势和作用仍然存在疑惑。长江经济带各海关审单部门在定性为职能部门后,要针对全区域各通关现场"点多面广"的实际情况,强化各关区审单业务的指导、监督、监控和评估,提高通关质量和风险甄别能力,建立起规范申报、质量管理、税收风险控制的长效机制化体系,以有效实现职能转型和建立新机制,适应"新常态"。

The assignment of ＂reforming Customs supervision and control management system＂ adopted by the Third Plenary Session of the 18th Central Committee of the CPC points out the way of comprehensively deepening the reform of Customs. The reform of integrated Customs clearance in the Yangtze River Economic Belt will certainly play a positive role in the service of economic development in the Yangtze River Economic Belt through innovating the mode of Customs supervision and realizing process reengineering. With the implementation of the reform, the functional transformation of document examination of the regional Customs and the steps to realize the transformation will become the focus for related parties. The problems existing in the reform are as follows; undefined position and duties of the document examination office which will do no more manual examination after the integrated clearance reform; existing difficulties in the communication between the document examination center and the on-the-spot Customs after the integrated clearance reform; obscure specification of professional institutions which is not beneficial to the performance of the duties of document examination, and existing doubts in how to continue give full play to the strength and roles of the specialisttype talents and backbones in document examination. After being positioned as functional office, the document examination offices of the Customs in the Yangtze River Economic Belt will face the reality of ＂many spots and extensive area＂ in Customs clearance within the region. Therefore, they should strengthen the guidance, supervision, monitoring and evaluation of the document examination in the Customs districts, so as to improve the quality of Customs clearance and capacity of risk identification, to establish the long-term institutionalized system of standardized declaration, quality control and the tax risk control, to achieve the transformation of function and establish a new system and to adapt to the ＂new normal＂ .