新常态下优化海关归类工作的路径探讨

On the Path to Improve Classification in the New Normal

当前我国经济发展进入新常态,经济发展速度变化、结构优化、动力转换,推进供给侧结构性改革,海关工作面临新的挑战。当前归类制度还不能完全满足企业的需求、业界对提高归类的通关效率和归类执法统一性呼声强烈,海关归类工作必须在科学把握新常态的特点和规律的基础上,积极探索优化归类管理制度的途径。本文从新常态的特征入手,分析海关归类工作现状,查找存在的不适应,通过比较借鉴美国、欧盟海关的商品归类管理制度,提出建立规范、准确、高效的海关商品归类管理制度的手段和措施。

China Customs is facing a series of new challenges in the New Normal which features economic developments at a slower but more stable pace,vast economic restructuring,innovative driving forces and supply-side reforms. Demands for improving clearance efficiency and law-enforcement consistency by means of bettering classification is gaining increasing concern. It is,therefore,imperative for the customs to improve classification on the basis of better understanding of the rules and features of the New Normal. With a view to exploring feasible methods of establishing a better classification management system leading to more accurate and efficient classification enforcement in line with the New Normal,this thesis provides an in-depth analysis on the current situation and the shortcomings of extant customs classification management system,and propose a prescriptive,accurate and highly efficient system of classification management by referring to the ones in the US and the EU.