新形势下海关核查制度体系构建研究

党的十九届四中全会以来,推进海关治理体系和治理能力现代化已成为海关发展的一个重要课题。作为海关监管体系重要组成部分的海关核查,承担任务更重、监管范围更广、面对风险更大,传统的管理模式较难适应新时代海关建设的要求。本文通过总结前期海关"多查合一"改革的经验,分析未来核查工作面临的风险,明确职能定位,转变执法理念,统筹监管资源,创新执法手段,规范执法行为,为今后海关核查制度体系的构建提供理论基础和工作方向。另外,提出了海关核查制度体系构建的设想,依托"制度+科技"的管理方式,通过内外联动的治理模式,创新、优化和完善海关核查制度体系。

A Study on Construction of the System of Customs Verification under the New Situation

Since the Fourth Plenary Session of the 19 th Central Committee of the Communist Party of China, the modernization of Customs governance system and governance capacity has become a top priority in the development of China Customs. Customs verification, as an essential part of the supervision system, has been mandated with heavier tasks with wider scope of supervision and higher risks. Therefore, the traditional regulatory mode can hardly adapt to the requirements of Customs development in the new era. By summing up the previous experience of the reform of "integrating multiple checks into one", the paper analyzes the risks encountered in the future enforcement and puts forward suggestions of specifying the functions, changing the philosophy of enforcement, taking a holistic approach to the allocation of supervision resources, innovating the means of enforcement and standardizing the acts of enforcement, so as to provide the theoretical basis and the direction for the development of the Customs verification system in the future. Based on the supervision and control mode of "institution + technology" and the internal and external joint governance mode, the paper proposes the ideas to innovate, optimize and improve the system of Customs verification.