General Administration of Customs: strengthening comprehensive tax classification overdue innovation high

I learned from the general Customs today that the national Customs strengthened the comprehensive tax administration and raised the tax quality. 2009 1-November Cumulative classification error correction 96,000, overdue nearly 1.3 billion yuan, year-on-year growth of 25% and 1045% respectively.　　November, the national Customs Classification error correction 9697, overdue more than 200 million yuan, year-on-year growth of 77% and 442% respectively. Classification is the basis of customs revenue, commodity tax number, the corresponding tax rates are also different. Qingdao customs since this year a total of 600,000 customs clearance data has been classified monitoring. At present, combining the commodity characteristics of Qingdao Customs and the various forms of risk found in recent years, the paper summarizes 7 categories of 30 types of classification risk, and takes this as the cut-in point to carry out the classification monitoring work. The risk of the classification of the detected individual commodity is no longer only corrected overdue for the item, but is extended to the peripheral product of the product and the commodity of the same classification risk type. Qingdao customs through the monitoring found that some enterprises will be "excavator and forklift with heavy iron" into the lower rate of construction machinery parts.　　As the Qingdao close area is one of the ports that the excavator parts import quantity is bigger, the customs will include the excavator parts and components to monitor the key, then successively has carried on the surveillance inspection to the excavator with the monitor, the instrument panel and the oil filter and so on commodity carries on the monitoring verification, the supplementary tax amount is Qingdao Customs has also developed the use of the pre-classification filing system, to carry out the classification of import and export commodities, greatly improve the classification accuracy, improve the classification efficiency. As at December 7, 162 import and export enterprises of 1588 commodity application classification, Customs has accepted the record of a total of 1104 products.　　The accuracy rate of classifying commodity is 99.23%. Dalian Customs in the day-to-day monitoring work, pay attention to customs clearance data, risk information analysis, for the classification of overdue work to provide favorable protection.　　1-November classified overdue amounted to 51.4829 million yuan. Not long ago, the Dalian Customs Classification Center in the work of the Commissioner found Declaration, an enterprise declared "liquid crystal display" under 8528.5100 (tax rate of 0), there is a classification of doubt, Dalian customs through the transfer of documents, physical photographs, the use of instructions, reference to the relevant classification of the decision found that the goods should be classified into another tax rate of 7% Tariff.　　Then through the risk platform to transfer the data for a year, a total of 650,000 yuan tax.　　At the same time, the Shanghai Customs actively promote the socialization of the classification, many import and export enterprises to benefit from this, the speed of customs clearance to further improve the volume of business rapidly increase. Social pre-classification refers to the commission of the Business unit of import and export goods, according to the regulations on the management of import and export goods of the People's Republic of China, to the enterprise or commodity as the unit, to determine the commodity classification of the goods to be imported and exported in advance, and to issue the pre-classified March 2009, Shanghai Guan District began the social pre-classification pilot work. At present, Shanghai Guan District has the qualification of the pre-classification intermediary agencies mainly include Shanghai branch Si Tatsu Company, Shanghai Hin Hai Customs Co., Ltd. and other 20 enterprises. Shanghai customs According to the "EnterpriseIndustry voluntary, Association organization, Customs Guidance "principle, relying on customs Audit China Customs Association granted qualification of these 20 enterprises, promote the socialization and marketization of commodity classification affairs. "Social pre-classification provides better service for enterprises while alleviating the contradiction between the classification demand of enterprises and the shortage of customs human resources." "Shanghai Industrial External Union Logistics Co., Ltd. Pre-classified consulting director Miss Zhao told the author," Toyota Automobile Warehousing Trade (Shanghai) Co., Ltd. as an example, before the socialization of the classification, the company from the goods to the port, the entry record to the final goods out of the warehouse, the entire delivery period of about 18-20 days between, and this, A large part of the time is used in the product classification confirmation. At present, the social pre-classification work to solve the Toyota problem, Toyota's entire delivery period from the previous nearly 20 days, gradually reduced to 8-10 days, the fastest time, from the port to the cargo out of the library, only 7 days.　　"Due to the significantly shortened delivery time, Toyota's business volume has grown rapidly, the company's size has expanded year by year, the annual tax payment from 2004 to 10 million yuan to reach the current more than 40 million yuan." According to the Shanghai branch of the classification studio Director Chen, social pre-classification can help import and export enterprises to solve complex commodity classification problems before import and export, improve the efficiency of customs clearance, reduce the operating costs of enterprises. In the case of Shanghai Volkswagen, there are a variety of imported automobile parts and complex classification.　　After the classification of the classification of the service agencies to audit the revised data, because the classification of the impact of the speed of customs clearance has not appeared, and promote trade facilitation can be effectively reflected. In order to improve the quality of social pre classification, the Shanghai Customs has prepared the Pre Classification Service operation rules and developed the "Import and export commodity pre-classification service system". At the same time, training, and continuously improve the level of classification of intermediary agencies.　　For enterprises and commodities that have been categorized into services, the customs will give the classification and approval to facilitate the clearance, and at the same time through the examination of data sampling, to ensure that intermediary agencies to issue the accuracy of the preliminary classification opinions. Since September 1 this year, import and export commodity pre-classification service operating system since the official operation of the intermediary agencies through the system submitted to the pre-classification data of nearly 40,000, involving more than 1000 import and export enterprises. The inconsistency of classification of import and export enterprises and the classification errors are obviously reduced, and the speed of customs clearance is obviously improved. As the pre classification services effectively enhance the efficiency of customs clearance, many import and export enterprises began to choose to handle customs formalities at the Shanghai port, such as Cargill Investment (China) Co., Ltd. after the intermediary classification, the Shanghai port of the estimated tax on imports of goods to 30 million yuan.