海关通关一体化改革对进出口企业的影响及对策

Countermeasures to the Impact of Customs Clearance Integration Reform on Import and Export Enterprises

近年来中国海关一直在进行着各种形式的通关改革,2017年7月1日开始实行全国通关一体化。伴随着通关改革的深化与全面执行,海关的监管思路也从"事中监管"向"以风险导向为基础,事前事后监管"的方向转变。在此情况下,海关将"事中审核"后移到"事后审查",甚至提出了"稽查日常化"的概念时,企业进出口方面的风险比过去更加明显。文中首先分析了海关通关一体化改革的主要内容,其次基于分析海关通关一体化给进出口企业带来的影响,提出了企业应采取的适应海关通关一体改革的策略。

July1,2017 witnessed the implementation of the national customs clearance integration, an outcome attributed to the China Customs＇ various forms of customs clearance reform in recent years, with the deepening and comprehensive implementation of the customs clearance reform, China customs begin to change the mode of supervision from ＂ supervision in process＂ to the risk- oriented＂ supervision in advance and afterwards＂, accordingly, the ＂audit in process＂ to the ＂inspection afterwards＂ and even the concept of ＂inspection routineization＂ is put forward. All these measures, however, will now increase the risk taken by the import and export enterprises. This paper firstly analyzes the main content of the reform of customs clearance integration,and secondly puts forward the strategies that enterprises should take to adapt to the customs reform, based on the analysis of the impact customs clearance integration exerts on the import and export enterprises.