海关进出口货物申报制度创新研究

A Study on Institutional Innovation of Customs Declaration for Import and Export of Goods

党的十九届四中全会对于坚持和完善中国特色社会主义制度作出全面部署。海关总署署长倪岳峰强调:“打造先进的在国际上最具竞争力的海关监管体制机制,在制度的成熟和定型上要加快步伐,使海关监管制度更加适应高水平开放、高质量发展的要求。”进出口货物申报制度是海关实施进出境监督管理的制度基础和逻辑起点,是海关监管体制机制的重要组成部分。改革完善进出口货物申报制度,是贯彻落实十九届四中全会精神、创新海关监管体制机制、提升海关治理能力的重要体现和具体实践。课题组聚焦进出口货物申报制度范畴内五个方面的重点、难点、热点问题,在深入开展调查研究、广泛听取各方意见、全面梳理有关资料的基础上,从推进申报制度创新出发,有针对性地提出了17项具体对策建议,力求为相关业务领域改革的顶层设计提供决策咨询,为《海关法》以及配套规章的修订提供立法参考。

The Fourth Plenary Session of the 19th CPC Central Committee made comprehensive arrangements for upholding and improving the system of socialism with Chinese characteristics.Mr.Ni Yuefeng,Minister of the General Administration of Customs of China,emphasized:"To create an advanced customs supervision system and mechanism the most competitiveness in the world,we must accelerate the pace of shaping the maturity system to make the customs supervision system more adaptable to high-level openness and high-quality development."The Customs declaration is the logical starting point to implement the customs supervision,which is also an important part of the mechanism of the customs supervision.It is an important manifestation and the specific practice to implement the spirit of the Fourth Plenary Session of the 19th Central Committee,innovate the mechanism of customs supervision and improve the ability of Customs administration.There are five key points focused in this report,relating to the hot issues about the reform of the customs declaration of the import and export goods,and 17 specific countermeasures and suggestions were proposed,based on the in-depth investigations and studies,extensively gleaning the opinions of all related parties.This paper hopes to provide reference for the decision-making in the top-level design in the related business areas,and the legislative references for the amendment of Customs Law or the relevant regulations.