Research On The Optimization Of Customs Management Process In H Company

Along with the swift growth of China's economy and changing trade situation at home and abroad,it's already basically become the inevitable pathway for the enterprise to pave solid foundation to keep a firm foothold in the fierce competition.Speaking of the processing trade enterprises that relied on China's cheap labor force production and assembling to make great profits,the profit space has been gradually reduced due to the increasingly rising labor cost,national tight processing trade policy,gradually increasing competitors and complicated global trade situation.Through rectification of enterprise's internal process and optimization of the process impeding the sound operation of the enterprise,the enterprise runs at low risk and continuous high risk.In this case,the enterprise's market competitive capacity will be improved.However,as for the processing trade enterprise characterized by large-volume import and export,the level of customs management has direct influence on import and export clearance efficiency of enterprise's goods,production plan and operation risk.As the typical processing trade enterprise,the most of raw material and finished products of the company H are sourced from or sold to the other countries.The enterprise's production and operation is often limited to the clearance efficiency of goods.Besides,the materials and parts and finished products under the mode of processing trade belong to the bonded goods.When dealing with the import clearance,the Customs postpone in levying import taxation.Before the raw material is produced to the finished products and resold to other countries.All bonded goods are under the surveillance of the Customs.When enjoying the tax preference of processing trade,the enterprise also undertakes customs risk.Meanwhile,the enterprise should execute the bonded goods according to the management regulations of the Customs in the daily management.After analyzing the customs management process of the company H,it's found that the goods are easily retained at the port due to the late customs intervention in goods information flow during the direct import process.As a result,the raw material cannot reach the factory as scheduled and enterprise's normal production plan is influenced.Due to the lack of policy examination and stimulation,the employees easily fail to execute the obligations during the work.Due to the lack of overall customs compliance inspection of the company,the customs work remains at the stage of execution.Besides,there is lack of planning formulated from the perspective of customs.Then,the thesis according to several main problems occurring to the customs management of the company H,the concrete solution is proposed and effectively implemented.Lastly,the effectiveness of the implementation is evaluated.The thesis' s hoped that certain reference could be provided for China's import & export clearance and processing trade management and assistance also could be provided for improving the level of customs management through practical case of customs process optimization of the company H.