Research On Existing Problems And Countermeasures Of Customs’ Management For Credit Of Enterprises

“Customs’ Management for Credit of Enterprises”, which is know as“Management for Enterprises” or “Enterprises Management” for short, means a seriesof management activities including registration, declaration qualifications control,collection of identity information, accumulation of credit data, evaluation of creditand therefore adopted differentiated treatment conducted by customs. The focus ofthis management is qualification and credit of enterprises in their customs declarationoperation, which is the origin of administrative management relationship betweencustoms and import&export enterprises. Enterprises cannot do import and exportbusiness in their name unless they finish registration with customs. Meanwhile,management for credit is also regarded as foundation for deepening reform andcreating modern customs regime, which take enterprise as unit and risk control ascore.In recent years, customs has attached more and more importance to itsmanagement for enterprises’ credit in ways of carrying out management concept of“from enterprises to specific affairs”, simplifying registration process and enhancingcredit classification; especially it put reform for classification of customs declarationinto effect and made good on its promises to grant high credit enterprises preferentialin checking and taxation, which was well received by broad enterprises. While, thereare still some problems existing in customs’ management for enterprises credit due tovarious reasons, including elaborate formalities in examination and approvalprocedures, lack of effective means to control true credit condition and ineffectiveinternal-system coordination of reform, etc. which will waste time and energy of both customs and enterprises to certain extent and therefore weaken the effect ofmanagement for credit.Based on related theories of building up a service and responsibility orientedgovernment by law and combining author’s practical experience and personalunderstanding, this essay analyzes deeply present condition and existing problems ofcustoms’ management for enterprises’ credit, draws lessons from successfulexperience of overseas customs and other governmental departments in theirmanagement for credit and thereby proposes nine countermeasure and suggestion asintroduce “negative list” and clean up examination and approval authority etc. in hopeof further improving customs’ management for enterprises credit and bringing it intofull play in customs reform and build up modern customs management systemfeatured by strict supervision and efficient service soon.