Analysis Of China's Customs Duty-free Shop Administration

After the third Plenary session of the Eleventh Central Committee of the Communist Party of China made the decision to carry out the reform and opening up policy in 1978,China allowed duty-free commodity sales in November 1979 as one of the ways to meet the needs of economic development and to increase the country's foreign exchange income.After nearly 40 years of development,great achievements have been made in China's economic construction,people's living standards have been continuously improved,and the pursuit of a better life never stops.One of its representative phenomena is that duty-free goods with international brand advantages,price advantages and authentic quality advantages are more and more popular.Sales of duty-free goods in China were about 25.6 billion yuan in 2016,up 13.3% from the same period last year.However,compared with the export-oriented economy of South Korea,China's duty-free market is still difficult to match.In the same year,sales of duty-free goods in Korea were 73.2 billion yuan.South Korea,across the sea from China,was a popular tourist resort before THAAD.In 2015,total sales of duty-free shops in South Korea were about 553 yuan,of which 30.4 billion yuan was sold to Chinese tourists.China's huge overseas purchasing power,if returned,will greatly promotes its own economic development.To achieve this goal,on the one hand,China's tax-free enterprises still need to look around the world to enhance competitiveness.And on the other hand,the Chinese government should keep adjusting its policies and improving its supervision so as to escort the development of tax-free enterprises.In China,according to the law,departments including the market and quality supervision administration,the inspection and quarantine bureau,the Chinese customs department and so on separately carry on supervision duties such as the product quality,the commodity circulation and so on to the duty-free shop by its function.This paper mainly discusses the supervision of duty-free shops by customs.The General Administration of Customs is the state organ responsible for the establishment and termination of duty-free shops in China.It supervises the daily sales activities of duty-free stores such as exiting,entering,allocating,and write-off under state regulations.With the development of duty-free business,the sales policy,sales units and sales objects of duty-free commodities have also changed.In order to achieve better supervision,customs regulation of duty-free shops,regulatory means,regulatory requirements keeps improved.This paper takes the duty-free shop at the port of N City International Airport as an example to study the policy and method of customs supervision and control of duty-free shop.Firstly,this paper uses the theory of public management and the theory of performance management to guide the research.Secondly,the management of duty-free shops in China is described through literatures and documents,and the objective situation is pointed out that the development of tax-free businesses in China is not balanced.Thirdly,the contradiction between the shortage of customs supervision resources and the increasing business of duty-free shops is discussed.Finally,this paper explores the new ideas of customs supervision and interests balance,and puts forward some feasible suggestions,such as improving laws and regulations,increasing investment in science and technology,establishing a public information platform,and strengthening the cognitive ability of managing targets.