Dalian Free Trade Zone Initiates "Enterprise-based Unit + Whole-process Trust Supervision" System in China
2019-12-06 09:20

On December 5, Dalian Free Trade Zone held a press conference to report on the first 'Enterprise-based Unit + Whole-process Trust Supervision' system in the country. The implementation of this system is of positive significance for deepening the reform of 'streamline administration, delegate powers and improved regulation and service', optimizing the supervision services of processing trade, encouraging the industrial chain to extend to both ends, effectively stimulating the vitality of market players, and further promoting the transformation and upgrading of processing trade. This is a successful attempt to embed customs management into the whole process of processing trade in a systematic and collective way.


The total import and export value of processing trade in Dalian accounts for nearly 30% of the total import and export value of Dalian's foreign trade. The development of processing trade plays a vital role in the development of Dalian's foreign trade and economic cooperation. In order to solve the bottleneck problem that restricts the development of processing trade in customs supervision, optimize the supervision system of processing trade, Dalian Free Trade Zone, in conjunction with Jinpu Customs, has changed the original management mode of 'taking contracts as units' to 'taking enterprises as units', established an account book a year, realized turnover control and regular write-off, and superimposed six 'trust supervision' systems, pioneering the 'Enterprise-based Unit + Whole-process Trust Supervision' system in the country. The six trust-based supervision systems are:


Release the policy trust system: reduce the audit level of processing trade business and implement a single-person audit system. Cancel 13 business links such as customs declaration for surplus materials, tax contact form for domestic sales, and risk guarantee for surplus materials. Through the 'Golden Pass Phase II' system, 7 × 24 hours of online electronic declaration and automatic review of parameter discrimination are realized in the whole process, which can be completed in 6 seconds at the earliest. To guide enterprises to use online public auction to sell bonded goods such as leftover materials and by-products domestically, and the customs shall examine and determine the customs value based on the auction price. Eligible enterprises are allowed to go through domestic sales declaration and tax payment procedures on a monthly basis.


Unit consumption self-approval trust system: fully promote unit consumption self-approval for enterprises, fully respect the objective reality of enterprise production, optimize the allocation of enterprise resources, allow enterprises to independently choose unit consumption declaration links, implement unit consumption self-approval, and reduce customs intervention in enterprise production. Enterprises are allowed to make supplementary self-approval reports. When enterprises find errors or problems in the process of production and operation, they can voluntarily declare to the Customs through supplementary self-approval reports to correct errors in a timely manner. The implementation of the unit consumption self-approval trust system has realized zero difference between the data of enterprises and customs, reduced the operating costs caused by the loss of funds, and estimated that large enterprises can save more than one million yuan per year.


Risk guarantee trust system: Based on the 'four dimensions' of risk assessment, standardized management, smooth contact and enterprise-friendly services, adopts the risk guarantee trust system for enterprises, cancels the collection of all risk guarantee funds within the scope of collection, and reduces the pressure on capital turnover for enterprises. It is estimated that the risk guarantee funds will be reduced by about 30 million yuan for the whole year.


Trust system for customs clearance convenience: adopt 'Cause-free and non-check' for enterprises to reduce the inspection rate. We will support enterprises in applying the consolidated tax collection model, explore systems such as pre-trial price and pre-determination of origin for domestic processing of processing trade, and effectively reduce the burden and increase efficiency for enterprises.


Certification cultivates trust system: coordinate customs certification resources, guide enterprises to conduct self-assessment against certification standards, and assist enterprises that meet the requirements for self-assessment to actively apply to the customs for applicable certification. To carry out AEO international mutual appointment document application business training for enterprises, to coach general certification, and to carry out special credit rating promotion training for general credit enterprises. For the enterprise, the leading cadres at the department and section level shall serve as the coordinator of the enterprise, and the business backbone shall serve as the counselor of the enterprise.


The trust system for inspection and verification: to carry out the work in combination with the inventory situation of the enterprise, to implement homeopathic supervision, and to minimize the cooperation obligation of the enterprise. At the same time, we will strengthen the requirements for standardized management within the enterprise and urge the enterprise to establish a more perfect management and traceability mechanism.