| Since the reform and opening up,my country’s processing trade has developed from a weak foundation to rapid development,which has played an important role in stimulating employment,improving the process of industrialization,upgrading the industrial structure,and promoting the deep integration of my country and the world economy.In recent years,especially since 2018,Sino-US economic and trade frictions have intensified.The United States has imposed tariffs on Chinese products many times,which basically covers the top ten products of my country’s processing trade exports to the United States.General Secretary Xi Jinping emphasized at the Central Economic Work Conference: "Promote the upgrading of the processing trade industry chain" and promote high-quality economic development through the "six stability" and "six guarantees",which has pointed out the direction for the transformation,upgrading and innovative development of my country’s processing trade.In 2020,the import and export volume of Chongqing’s processing trade reached318.29 billion yuan,accounting for 48.86% of Chongqing’s total foreign trade import and export value;Chongqing’s notebook computer export value reached a record high,accounting for 41.2% of Chongqing’s total processing trade export value during the same period,and the export volume of notebook computers,The value ranks first in the country;the total import and export value of Chongqing’s comprehensive bonded zone accounts for 70% of Chongqing’s foreign trade.As the main department of processing trade management,the customs has the obligation and responsibility to adopt measures such as reform of the management system to implement the "six stability" and solve the bottleneck problems that hinder the development of processing trade in the process of responding to Sino-US economic and trade frictions.Based on the above background,higher requirements have been put forward for the supervision of processing trade in the Chongqing Customs Comprehensive Bonded Zone.The research object of this article is the customs supervision of processing trade in the Chongqing Comprehensive Bonded Zone.It is mainly based on the theory of new public service and process reengineering.Through the method of literature research,case analysis,comparison,and interview,it uses "theoretical research—discovery".Research is carried out with the research idea of "problems-analysis of problems-suggestions".First,a comprehensive summary of the current development of processing trade in the Chongqing Customs Comprehensive Bonded Zone will be made,and the specific supervision practices of Chongqing Customs on processing trade will be introduced.Secondly,we sorted out the problems encountered by Chongqing Customs in actual supervision and analyzed the reasons.It was concluded that the entry barrier of the "enterprise-based" supervision model was too high;the information construction and the supervision business system did not match;the risk management system was not deeply integrated;Constraints of limited human resources;long time for customs clearance on physical walls and fewer audiences for 24-hour customs clearance.Finally,guided by the theories of process reengineering and new public services,combined with the specific supervision requirements of Chongqing Customs,proposed a perfect "enterprise-based" supervision model;optimized risk control and supervision methods;explored the "process supervision" model of processing trade;Comprehensive measures to release the dividends of the comprehensive bonded system;strengthen the credit cultivation of processing trade enterprises,promote the implementation of credit supervision measures,and other countermeasures to improve the customs supervision of processing trade in the Chongqing Comprehensive Bonded Zone. |
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