The Study On The Innovation Of The Imported Goods Of Customs Valuation

The membership of WTO provides China the opportunity to play a large and growing role in the world economy. The WTO agreement on customs valuation aims for a fair, uniform and neutral system for the valuation of goods for customs purposes - a system that conforms to commercial realities, and which outlaws the use of arbitrary or fictitious customs values. As the rapid growing of china economy, China Customs faced ever-greater administrative risks. It commits itself to striking a balance between strict control and efficient operations. To ensure effective supervision and efficiency, China Customs strives for innovation in management and a high level of administration. Although China Customs has established a valuation framework in conformity to CVA, its implementation and application are far from being perfect, because it has been put into shape for a relatively short period of time. This paper is based on the present situation of Qingdao Customs Valuation Management, for example the problems encountered in the practice, put forward a sound Qingdao Customs Valuation Management of ideas from both the rebuilding of the valuation procedure and the innovation of the valuation management system in order to faster the movement of eargos and reduce their customs logistical costs.This paper is divided into four chapters. The first chapter introduces the background of this research, domestic and international literature review and evaluation of ideas and methods, content and innovation of this paper attempts; The second chapter is about the history of the Customs Valuation; the third chapter is focus on the measures carried out the Qingdao Customs valuation action and the problems encountered in the practice; the fourth chapter on the basis of the above analysis put forward a sound Qingdao Customs Valuation Management of ideas in two ways, including the rebuilding of the valuation procedure and the innovation of the valuation management system. For example, building a more effective and quick-responding executive mode, other than the traditional customs outdated operation systems, and therefore a new mode-Classifications Valuations-was applied in daily customs administrative procedure with the idea that the most compliant enterprises shall be granted simplest and fastest clearance treatment by Customs. Build and develop customs valuation officers’ experiences to strengthen the on-the-spot supervision, control and inspection. Connect and cooperate both different departments within Customs, regional Customs and the other relevant government agencies such as the Commerce Department, the State Administration of Taxation, the State Administration of Exchange Control, and the State Statistics Bureau. With utilizing of above measures, Qingdao customs will improve its administrative management on price valuation and build comprehensive valuation capabilities. Also, it will deploys an appropriate level of resources to the greatest areas of risk with delivering better results with the same or fewer resources to ensure the economic security and social stability of the capital.