A Study On Optimizing The Supervision Of Customs Processing Trade During And After The Event

As an important part of China’s foreign trade economy,processing trade has always played an important and positive role in promoting industrial development and stabilizing domestic employment.In May 2016,the State Council issued the Several Opinions of the State Council on Promoting the Stabilization and Improvement of Foreign Trade,putting forward for the first time the "establishment of a regulatory mechanism during and after the event".By simplifying the prior management,the customs can better centralize the supervision resources for the management during and after the event,but this also means that the customs supervision faces greater pressure.Therefore,the continuous optimization of customs supervision over processing trade has become a difficult problem to be solved by the current customs department.This study first defines the relevant concepts of processing trade and customs supervision of processing trade,and expounds the theory of responsive supervision and post-establishment supervision.Secondly,it combs the current situation of the customs supervision of processing trade.Taking Hefei Customs processing trade supervision as the research object,it analyzes and studies the problems of the customs processing trade supervision,such as imperfect policy system,more complex environment,and insufficient supervision human resources,by conducting a questionnaire survey of 150 processing trade enterprises,in-depth interviews with 15 customs staff,and analysis of processing trade cases,and analyze the causes of the existing problems.Thirdly,summarize the supervision experience of four foreign customs,and finally combine the theory of reactive supervision and post-establishment supervision,from three aspects of shaping,coordination and response,respectively put forward the countermeasures and suggestions of building multiple supervision subjects,smooth the communication mechanism between customs and enterprises,and deepen the credit grading supervision,so as to continuously optimize the customs’ in-process and post-supervision of processing trade.