Detailed Rules for the Implementation of the Measures of the People's Republic of China on Classified Management of Enterprises
1August, 999 10, Customs of the People's Republic of China.
Chapter I General Provisions
Article 1 These Detailed Rules are formulated for the purpose of implementing the Measures of the People's Republic of China and the Customs of the People's Republic of China on Classified Administration of Enterprises (hereinafter referred to as the Measures).
Article 2 The Customs shall assess the credibility of enterprises through the evaluation of their operation and management status and compliance with customs laws and regulations, and set up four management categories: A, B, C and D..
Article 3 The customs shall implement a dynamic classified management system for enterprises, and adjust the management categories of enterprises in a timely manner according to the records of law-abiding and illegal activities of enterprises engaged in customs-related business activities.
Article 4 The Customs shall implement classified management of enterprises on the principles of openness, justice and fairness. The customs throughout the country shall implement unified evaluation procedures, evaluation standards and management measures for enterprise classification management.
Chapter II Division of Responsibilities
Article 5 The General Administration of Customs shall set up an enterprise classification management committee with the participation of all relevant business departments, coordinate all departments to do a good job in enterprise classification management, deal with major problems arising in enterprise classification management, and supervise and inspect the enterprise classification management of all customs offices.
The daily work of the Committee and the organization and implementation of enterprise classification management are unified by the competent department of enterprise management.
Article 6 A Customs-level enterprise classification management committee headed by the competent customs chief and attended by all functional departments shall be established directly under the Customs. Its main responsibilities are:
(a) to examine and approve the preliminary list of enterprise management categories submitted by the relevant enterprise management departments;
(two) to coordinate the relevant business departments to do a good job in enterprise classification management;
(three) to deal with the problems in the classified management of enterprises;
(four) to supervise the implementation of classified management measures of enterprises.
The Committee has an office, which is responsible for the daily work of the Committee. The office is located in the enterprise management department.
Article 7 The enterprise management department directly under the Customs shall be responsible for the classified management of enterprises in a centralized manner, and its responsibilities include:
(1) Accepting enterprise applications and examining relevant documents and materials submitted by enterprises;
(two) summarize the information and records provided by various functional departments, and submit the preliminary examination opinions on the management categories applicable to the enterprise to the enterprise classification management committee;
(3) Preserving the original materials evaluated by the enterprise;
(four) timely maintenance of enterprise archives database enterprise management category logo;
(five) notify the enterprise of the applicable management category (except for category B);
(six) tracking the implementation of enterprise classification management measures;
(seven) to establish a contact system with the local foreign trade and economic cooperation, economic and trade commission, taxation, industry and commerce, foreign exchange management and other relevant departments to exchange information and enjoy information.
Article 8 The relevant functional departments of the customs shall designate special personnel to be responsible for the contact work of enterprise classification management, and provide records and information related to enterprise classification management to the enterprise management department in a timely manner.
Article 9 The classified management of enterprises under the Customs shall be determined by the Customs directly under it according to the provisions of these Detailed Rules.
Chapter III Evaluation Criteria for Management Categories
Article 10 The customs shall assess the enterprises subject to Class A management in strict accordance with the standards stipulated in Article 6 of the Measures.
The term "two consecutive years" as mentioned in Article 6 of the Measures refers to the two years prior to the date when the customs accepts the enterprise application. If an enterprise violates customs laws and regulations two years ago but has not closed the case by the date of submitting the application, it is not qualified to apply for Class A management.
The third item "having normal import and export business" means that the total annual import and export volume of the enterprise is above1000000 USD.
The total import and export amount is subject to customs statistics.
Eleventh enterprises that do not meet the conditions stipulated in Article 6 of the Measures, and one of the circumstances listed in Articles 9 and 10 of the Measures does not occur, are subject to Class B management.
Enterprises can be managed according to Class B when applying for customs declaration and registration for the first time. In case of any of the circumstances listed in Article 9 or Article 10 of the Measures after the registration of an enterprise, the customs shall implement class C or D management.
Article 12 Where an enterprise is under any of the circumstances listed in Article 9 of the Measures, the Customs shall implement Class C management.
The term "violation" as mentioned in Item 1 of Article 9 of the Measures shall be subject to the punishment imposed by the customs on the enterprise's violation according to the provisions of Chapter III of the Detailed Rules for the Implementation of Administrative Punishment of the People's Republic of China and the Customs Law of the People's Republic of China (except for a fine of less than RMB 1,000) and the punishment decision has taken effect.
The second term "arrears of customs taxes" refers to the failure to pay the normal import and export taxes for more than three months, including the taxes that need to be paid in addition to the penalties imposed by the customs in violation of customs supervision regulations.
The same applies to the fines that have not been paid to the customs for more than three months, the confiscated illegal gains and the equivalent price of recovered private goods.
The third item, "chaotic management of account books", is based on the conclusion of the inspection report made by the customs on enterprises according to the Regulations of the People's Republic of China on Customs Inspection.
The fourth item "losing important business documents" refers to the situation of hiding, damaging or failing to provide relevant documents, which makes it impossible for the customs to supervise.
Item 7 "Lending the name of the enterprise for others to handle customs declaration and tax payment of import and export goods" refers to letting the entrusted enterprise (or consignor) bring its own customers, goods, bills of exchange, self-declaration, or transferring its name in any form for others to handle foreign exchange payment, receipt and customs declaration in import and export business.
Article 8 "informed criticism or warning given by the foreign trade and economic cooperation department" refers to the criticism or punishment given to enterprises by the Ministry of Foreign Trade and Economic Cooperation or its authorized provincial foreign trade and economic cooperation department in accordance with the Interim Provisions on Administrative Punishment of Warning, Suspension or Revocation of Foreign Trade and International Freight Forwarding License for Illegal and Smuggling Enterprises (No.929 of Foreign Trade and Economic Cooperation Zhengfa [1998]).
Article 13 If an enterprise is under any of the circumstances listed in Article 10 of the Measures, the Customs shall implement Class D administration.
"Smuggling" as mentioned in Article 10 of the Measures shall be subject to the entry into force of the customs penalty decision or court judgment. The term "within two years" as mentioned in the first paragraph refers to the two years before the customs examines the enterprise management category.
If an enterprise evades the classified management and supervision of the customs by establishing a new enterprise or changing its name, and the customs has conclusive evidence, it shall implement Class D management for the newly established enterprise or the enterprise with changed name.
Chapter IV Evaluation Procedures
Article 14 The customs must implement an open and transparent procedure for evaluating enterprise management categories. The classified management committee of the first-level enterprises at customs level holds regular meetings every quarter to examine and approve the applicable management categories of enterprises in this customs area by majority.
Article 15 The customs shall strengthen cooperation with foreign trade and economic cooperation, economic and trade commission, taxation, foreign exchange management, Bank of China and other departments in evaluating the applicable management categories of enterprises; And consult the above departments to recommend supervisors to the customs, attend the evaluation meeting of relevant enterprise management categories as nonvoting delegates, and supervise the evaluation work.
Article 16 The competent customs shall issue an application form (see Annex 1 for the format) to an enterprise when it accepts an application for Class A management. After the customs accepts the enterprise application, all functional departments shall carry out the following work:
(a) the enterprise management department is responsible for reviewing the documents and materials submitted by the enterprise;
(II) The relevant functional departments such as investigation, investigation, inspection, supervision, customs duties, bonded goods, bill examination and statistics are responsible for providing information and handling opinions on enterprise smuggling violations, tax arrears, cancellation of processing trade contracts, declaration records of imported goods that must be inspected by the customs within two years after signing the agreement on exemption from sampling and testing, enterprise accounting system and warehouse management, annual import and export volume, customs declaration error rate and so on.
(3) The enterprise management department shall summarize the information and opinions provided by the relevant functional departments, and conduct preliminary examination in combination with the computer evaluation procedure of enterprise classification management, and the preliminary examination opinions shall be submitted to the enterprise classification management committee at the first level for evaluation.
Article 17 The competent customs shall, within 7 working days from the date of evaluating the application of Class A management to enterprises, send a copy of the list of relevant enterprises to the local foreign trade and economic cooperation, economic and trade commission, taxation, foreign exchange management, Bank of China and other relevant departments for comments; And ask the above departments to give feedback within 7 working days. When there is any objection to the assessed enterprise management category in the feedback, the customs shall require it to explain the reasons and provide relevant certification materials. If the above-mentioned departments have no feedback within the prescribed time limit, they shall be deemed to have no different opinions.
Article 18 After summarizing the feedback, the Customs shall immediately organize the implementation of classified management for enterprises without objection; Review the list of enterprises that have objections.
The customs shall notify the enterprise that applies Class A management within 30 days from the date of approval (see Annex 2 for the notice format).
Article 19 The relevant functional departments of the customs shall submit a copy of the punishment decision and relevant materials to the enterprise management department within 7 working days after the issuance of the punishment decision takes effect when they find that the enterprise has committed the acts listed in Article 9 or Article 10 of the Measures. On this basis, the enterprise management department makes real-time adjustments to the relevant enterprise management categories and implements class C or D management.
The enterprise management department has no right not to adjust. Under special circumstances, it must be reported to the customs enterprise classification management Committee for approval.
Article 20 The customs shall organize the implementation of enterprises subject to Class C or Class D management within 7 working days from the date of examination and approval, and notify the relevant enterprises within 7 working days (see Annex 3 for the notice format).
Article 21 The management department of an enterprise shall, in combination with the annual review, make annual verification on the management categories applicable to the enterprise according to the standards stipulated in the Measures, and adjust the management categories of the enterprise according to the actual situation. The adjustment opinions are submitted to the enterprise classification management Committee for discussion and approval.
(1) If an enterprise applying Class A management does not find any behavior listed in Article 9 or Article 10 of the Measures in the annual verification, but does not meet the conditions in Items 2 to 7 of Article 6 of the Measures, it shall be adjusted to Class B management.
The customs shall, within 7 working days from the date of adjustment, notify the relevant enterprises to cancel the implementation of Class A management (see Annex 4 for the notice format).
(2) If an enterprise subject to Class D or Class C management meets the relevant conditions in Article 17 of the Measures in the annual verification, it will be converted to Class C or Class B management (see Annex 5 for the notice).
"Within two years" and "within one year" as mentioned in Article 17 of the Measures refer to two years or one year from the date when the enterprise is approved to apply Class D or Class C management.
Twenty-second enterprise management departments should file and save the original materials evaluated by enterprises for reference when necessary. The original materials shall be kept for two years.
Chapter V Management Measures
Article 23 The customs shall seriously implement the convenience measures listed in Article 12 of the Measures for enterprises that have been assessed as applying Class A management.
Article 24 The customs shall supervise and control enterprises subject to Class B management according to Article 13 of the Measures.
Article 25 The customs shall exercise key supervision over enterprises subject to Class C management according to Article 14 of the Measures.
The fourth item of "key inspection" is in accordance with the Notice of the General Administration of Customs on Trial Implementation of Quantitative Standards for Inspection, Inspection and Verification of Customs Supervision (Trial Implementation) (No.247 of the General Administration of Customs [1998]) and the Notice of the General Administration of Customs on Printing and Distributing the Rules for Customs Inspection of Inbound and Outbound Goods (Trial Implementation) (the General Administration of Customs [/KLOC]
Item 5, "No filing of customs declaration in different places", means that an enterprise that has been approved by the customs and is subject to Class C management is not allowed to carry out customs declaration business on its own in different places, and must entrust a professional customs declaration enterprise or an agent customs declaration enterprise that carries its goods at the filing place.
Article 26 The customs shall take monitoring measures for enterprises subject to Class D management according to Article 15 of the Measures.
For the "suspension" or "cancellation of enterprise declaration qualification" in the third and fourth items of Article 15 of the Measures, the customs shall issue a penalty decision in accordance with the regulations.
Article 27 In case of any of the circumstances listed in Articles 9 and 10 of the Measures at the place of filing for customs declaration in different places, the customs at the place of filing shall send a copy of the punishment decision and relevant materials to the customs at the place where the enterprise is registered within 7 working days after the punishment decision issued by the customs at the place of registration takes effect, and the customs at the place of registration will adjust the management category of the enterprise.
Article 28 If any of the circumstances listed in Articles 9 and 10 of the Measures occur in a local enterprise in a different place, the customs shall send a copy of the punishment decision and relevant materials to the customs where the enterprise is registered within 7 working days after the punishment decision issued by the customs takes effect, and the customs in the registered place will adjust the management category of the enterprise.
Chapter VI Evaluation and Implementation of Management Categories of Processing Trade Enterprises
Article 29 The customs may not implement the bank deposit ledger system for processing trade enterprises that are assessed by the customs to be subject to Class A management and meet one of the following conditions:
(a) the implementation of customs supervision in the factory or the implementation of computer networking management of bonded factories with the competent customs;
(2) Engaged in processing trade in special industries such as airplanes and ships;
(3) The total annual import and export volume of the enterprise is 30 million US dollars (export volume of self-operated production enterprises10 million US dollars) or above, or the annual export volume of processing trade10 million US dollars or above.
Thirtieth processing trade enterprises that are subject to Class B management shall continue to implement the current system of "idling" of bank deposit accounts, except for processing trade restricted commodities.
Article 31 When a processing trade enterprise subject to Class C management goes through the contract registration with the Customs, the Customs will collect a deposit equivalent to the applicable import duty and the value-added tax on the imported materials.
Item 5 of Article 9 of the Measures, "Failing to go through the procedures for the write-off of processing trade contracts according to regulations", refers to the fact that processing trade business units (processing and production enterprises in Guangdong and Fujian provinces carry out foreign processing and assembly business under the name of "foreign processing and assembly service companies, and processing and production enterprises can be regarded as business units) fail to go through the procedures for the write-off of contracts with the customs beyond the contract write-off period stipulated by the customs, and after being urged by the customs, there is no justifiable reason.
Article 32 For processing trade enterprises subject to Class D management, the customs shall not handle new processing trade contracts for the record.
Article 33 If the management categories of processing trade business units are inconsistent with those of production enterprises that undertake entrusted processing, the order of A, B, C and D shall be followed, and the customs shall take corresponding supervision measures according to the later management categories.
Business units shall not entrust a production enterprise that applies Class D management for processing.
Chapter VII Submission of the List of Enterprises
Article 34 The enterprise management department shall, within 7 working days from the date of approval or adjustment of the enterprise management category, enter the enterprise management category into the enterprise file database and notify all relevant executive departments to implement it.
Article 35 The enterprise management categories examined and approved by the customs directly under the Central Government shall be transmitted to the General Administration through the enterprise archives database every day. The customs can inquire about the management categories of enterprises filed in different places through the online inquiry system for filing in different places.
The General Administration will feed back the incremental documents of enterprise management categories to the customs every day. The customs print out the management category adjustment results of enterprises in different places filed in the customs area, and modify and implement them according to the prescribed procedures.
Article 36 After the customs at the place of registration has examined and approved the management categories of enterprises or adjusted the original applicable management categories, the customs at the place of registration shall notify the customs at the place of registration within 7 working days of the enterprises that have gone through the formalities of filing in different places (see Annex 6 for the format of the notification form).
Chapter VIII Supplementary Provisions
Article 37 If the management categories of business units are inconsistent with those of customs declaration enterprises and transportation enterprises entrusted by them, the customs shall take corresponding supervision measures according to the management categories of business units.
Article 38 The General Administration of Customs shall be responsible for the interpretation of these Detailed Rules.
Article 39 These Detailed Rules shall come into force as of1August 1999 10.