Research On The Customs Valuation Of Qinhuangdao Customs Import Goods

As the supervisory and administrative organ of entry and exit,the duty of Customs is to guard the country.Price management is the basic function of Customs,which is also an important part of the duties entrusted by law to supervise and levy taxes.Price management can guarantee national tax revenue,maintain the normal order of national import and export,promote the development of local economy,and embody the ability of Customs control service.The Customs faces numerous importers and exporters.There are various forms of foreign trade,complicated transactions and diverse prices.As one of the first open coastal cities and one of the nationwide civilized cities,it is of great theoretical and realistic significance for the city of Qinhuangdao to find proper means to improve the efficiency of Customs clearance management with valuation management,reduce the three major risks of Customs,and strengthen the law enforcement of Customs so that the economy of Qinhuangdao will develop much more smoothly.Taking the reform of the integration of Customs clearance as the background,this paper conducts a comprehensive and in-depth investigation and Study on the relevant theories of Customs valuation management both at home and abroad.With the methods of literature analysis,case analysis and interview,this paper makes a thorough investigation and analysis on the present situation of the price management of imported goods in Qinhuangdao Customs.By consulting a large amount of data and combining it with the actual work,we find that there are five problems in the price management of imported goods in Qinhuangdao Customs,such as insufficient clarity of duties,shortage of valuation professionals,lack of sharing of information resources,insufficient effect of reform measuresand the risk of secondary settlement price of commodities with formula pricing.Analyzing the causes of the above problems from multiple perspectives and in depth and combining it with the risk of management theory,the paper has put forward five suggestions to deal with the problems,namely,clarifying the responsibilities of each department,promoting the construction of appraisal personnel effectively utilizing large data,putting into price predetermination and strengthening the prevention of price risk.By analyzing the operating conditions and implementation effect of Qinhuangdao Customs import price management,this paper puts forward some suggestions for improvement,which will provide a theoretical basis for the scientific price management of Chinese grass-roots Customs.It will suit the requirements of the national Customs integration reform and promote the development of export-oriented economy of Qinhuangdao.