【Concept Explanation】

1. One-time declaration and step-by-step disposal: The enterprise declares once when the goods are cleared, and the customs handles the goods step by step before and after the goods are released, that is, the security access risk is handled at the port, and the security access screening of the goods is completed. Release: After the goods are released, the local customs will carry out the follow-up management of taxation. Specifically, the manifest is transmitted in advance, the risk prevention and control center and the tax collection and management center are used to screen the risks of manifests and customs declarations and move forward and backward in the business on-site handling operations, and then after the enterprise completes the customs declaration and tax self-reporting and self-payment procedures , The security access risk is mainly handled at the port customs clearance site, and the tax risk is mainly handled in the customs clearance management mode after the goods are released.

2. Security access risk: mainly refers to the smuggling of drugs, cultural relics, illegal publications, endangered animals and plants, foreign garbage, cross-border circulation of infringing goods, violence and terrorism and other security threats.

3. The “three systems” include: one is the customs declaration review management system of “one-time declaration, step-by-step disposal”; the second is the tax collection and management system of enterprises self-reporting and paying taxes, printing tax bills, and customs checking and reviewing throughout the process; It is a coordinated supervision system that integrates national customs supervision resources.

Small problems may accumulate into big problems

After the customs has changed from audit to acceptance, on the one hand, relevant personnel will no longer review the documents. The problems in the declaration are difficult to be discovered in time, or they accumulate month by month, but once they are discovered by the customs after the audit, it may bring penalties to the company. Even downgrade and other serious consequences. According to the current customs handling conditions, the enterprise’s evasion of tax payment of more than RMB 200,000 can be classified as a smuggling case, and the case shall be filed by the Customs Anti-smuggling Bureau.

Increase in the probability of being found out of irregularities in the declaration

On the other hand, the Tax Collection and Administration Center reviews the customs declaration data of the national centralized chapters according to chapters. With the introduction of big data and other information technology means, the review of customs clearance data has been professionalized, intensive and intelligent. Errors in classification declarations, declarations of different tax numbers or prices for the same product at different ports will soon be discovered and questioned.

Increased difficulty in solving problems

As the General Administration of Customs directly directs front-line business through the “two centers”, its authority to issue instructions is high. If the chain of problem solving for enterprises is questioned, the difficulty will increase accordingly.

Increased frequency and intensity of follow-up inspections

At present, the General Administration of Customs has significantly increased its inspection efforts on three types of issues: non-trade foreign exchange payments; classification issues; underreporting and underreporting transportation and insurance premiums. At present, corporate auditors only account for 5% of the total number of customs officers. After the reform, the former customs officers engaged in document review and customs clearance will be added to the corporate audit department. The above-mentioned proportion will gradually increase to 20%, which will greatly increase subsequent enterprises. Frequency and intensity of audits.

Source: China Customs Magazine, Ala Customs Officer.