Improve The Regulatory System Of Customs Processing Trade

After 30 years development, China's processing trade has been involved in most of China's production fields. The development of China's processing trade is now in its inflexion point, and the upgrade of the social economy and structure brings new challenges for China Custom to supervise processing trade. By narrating the development of China's processing trade, the function of Custom in processing trade supervision and the evolvement of the supervision, this article compares the reality of the supervision in processing trade of China with other countries'supervision experience, analyzing the issues in the supervision, suggesting the countermeasures to perfect the supervision, enhancing its development, and promoting and leading its upgrading and transformation. The article follows the"Basic Concepts– Reality and Specialty– Existing Issues - Suggestions"way to discuss.This article is divided into five parts. The first part is the foreword which expounds the background, purpose and the realistic meaning of the topic selection, introduces the content briefly, and sums up the article. The second part introduces the reality and specialty of processing trade supervision, mainly about the concepts of processing trade and its supervision, the development of China's processing trade, the role of China Custom in processing trade, and the transformation and characteristics of supervision. The third part analyzes the existing issues in processing trade through the imperfection of the laws and regulations of processing trade, the inefficacy of the macro-management system, the under-developed of the supervision, the inefficiency of administration, the shortage of supervision recourses, the under-develop of information technology, and the lack of effective promoting mechanism. The fourth part researches the way to improve the supervision system and to establish a new processing trade supervision system, by enacting the laws and regulations, establishing an effective macro-management system, adapt multiple management modes to improve the supervision and administration, perfecting the tax-conservation and assurance mechanism, practicing the risk-management to break through the shortage of supervision recourses and to share the information, and establishing an effective motivation system. The last part is the complimentary close.