On Administrating According To Law In The Customs Business Reform

As the constant and rapid increasing of economy and the reforming and opening up, the market administrative system and model of china have changed greatly. After joining the WTO, to undertake the promises and seek unity with the international economy, China has carried out reform in many fields such as the taxation, intelligence rights protection, market accessing and the elimination of trade barriers. Under such conditions, the customs, the department in charge of import and export administration, for the purpose of improving its administrative capability, under the guidance of its working discipline which is administrating according to law, guarding the economic security of the country, serving the national economy and improving the development, and following the requirement of the suggestions on outlines of comprehensively promoting administration according to law by the customs general administration which says that the customs shall make their decisions know to the public and listen to suggestions widely during the progress of making some important decisions on reform, by the way of holding forum or hearings, considering the objective rules and the fundamental benefits of relatives of management, and demonstrating their legitimacy, has carried out effective reforms in declaration and supervision module, promoting the balance between service and supervision, improving the quality of supervision ,achieving the unity of well-organized supervision and efficient operation, and leading to positive social effects. However, during the progress of reforming, some methods run against to the principles of administrating according to law, fair administration and the legal unity, appearing deviation in administrating according to law, for the lack of legal ideas, imperfection of the reform procedure rules and pursuing to efficiency. Firstly the thesis discusses that administrating according to law is the sure requirements for customs carrying out the administrative function, from the specialty and importance of the customs administration such as supervising, tariff levying, fighting against smuggling and drawing up customs statistics data. Secondly, studying the background of customs business reform and the reforms in such fields as anti-smuggling, enterprises supervision and declaration administration of Qingdao Customs, the thesis tries to analyze the reasons leading to the problems from the angles of ideology, managing system and reforming procedures. Thirdly linking the customs present situation, the thesis provides such measures as to establish business reforming methods, popularize administrative guidance, write professional knowledge manual, make customs business public, promote the system of law enforcement responsibility and perfect the performance evaluation system, in order to amend reform regulations, upgrade reforming procedures, improve the idea on ruling by law and develop the customs under supervision, achieving the goal of ensuring the national legal system to unify and the governmental order open, guaranteeing a national economic benefits and circulating safety, preserving the legal rights for relatives of management, improving the ability for guarding the economic security of the country and service quality actually, promoting economic development and social progress.