| As a national supervision and administration department for in and out the state,the customs plays an important role in safeguarding state sovereignty and interests and promoting opening-up and economic development of the country.In April 2001,the then director of the general administration of customs Xinsheng Mou set "administrate according to the law,guard aboard,serve economy,promote development" as a new working policy at the regular meeting that all directors of 41 customs that is administrated by the general administration of customs directly attended.Mou requires all staff must "administrate according to the law",which means there must be law to go by,the laws must be observed and strictly enforced and lawbreakers must be prosecuted.At the same time,to "service economy",we need to improve the efficiency of customs clearance,to reduce the trade cost of the enterprise,and to provide quality and efficient services for healthy development of China's foreign economic trade.This article will begin from the following five parts: the first part is that is necessary and urgent to clarify the relationship of "law-based administration" and "service" in the context of comprehensively deepening reform and the rule of law.The second part is to summarize the customs service in accordance with the domestic and foreign research present situation and development trend,and provide theoretical basis for study of this subject.The third part is to summarize these problems.The fourth part is to combine the data collected,find out the reason why the customs "law-based administration" and "service" has problems,and expand discussion from a multi-angle.The fifth part is trying to put forward a solution of balancing between "law-based administration" and "service" and making the perfect combination of effective supervision and efficient operation come true. |