From "passive acceptance of management" to "active self-discipline"
Customs guides enterprises to "actively disclose" to enjoy the bonus of integrity
core reading
Under the unified deployment of the General Administration of Customs, the local customs have continuously optimized the supporting measures of the "active disclosure" system, focused on improving the efficiency of customs law enforcement and supervision, and guided enterprises to change from "passive acceptance of management" to "active self-discipline".
□ Our reporter Cai Yanhong
"The customs helped us reduce the late fee of 8.5346 million yuan within the scope of the policy, which greatly revitalized the company's funds. The 'active disclosure' policy has indeed provided a convenient channel for enterprises to tolerate and correct errors!" Li Yingxia, logistics director of an electronic technology Co., Ltd. in Dongguan Say.
Recently, through self-examination, the company discovered that there were practices that did not comply with customs regulations in the business process, so it voluntarily disclosed the relevant situation to Taiping Customs, a subsidiary of Huangpu Customs, and expressed its willingness to pay taxes.
After the Taiping Customs passed the audit, the company's late payment fee was reduced or exempted according to regulations, which relieved the financial pressure of the enterprise.
In order to implement the State Council's package of policies and measures to stabilize the economy, promote the stability and quality of foreign trade, and vigorously build a law-based international business environment, the General Administration of Customs recently issued Announcement No. It has further expanded the scope of application for active disclosure by import and export enterprises and units, and adjusted the time when tax-related violations occurred and the amount and proportion of underpaid and underpaid taxes, giving enterprises more room for error tolerance and correction. , in order to stimulate the willingness of law-abiding and honest enterprises to take the initiative to disclose.
Under the unified deployment of the General Administration of Customs, the local customs have continuously optimized the supporting measures of the "active disclosure" system, focused on improving the efficiency of customs law enforcement and supervision, and guided enterprises to change from "passive acceptance of management" to "active self-discipline".
Guide enterprises to enhance their awareness of law-abiding and self-discipline
Customs' "active disclosure" system means that import and export enterprises and units find out that their import and export activities have underpaid or missed taxes or violated customs supervision regulations, and take the initiative to report to the customs in writing and accept the customs processing. A system in which administrative punishments may be reduced, mitigated or not imposed in accordance with the law.
This system avoids or reduces the losses caused by negligence for law-abiding enterprises that take the initiative to correct errors, and has a positive effect on maintaining a good reputation and rating for relevant enterprises.
On July 5, the fifth day after the implementation of Announcement No. 54 of the General Administration of Customs, Guangzhou Lebaide Spraying Equipment Co., Ltd. submitted an application for active disclosure to Guangzhou Customs, which is also the first active disclosure matter accepted by Guangzhou Customs.
Previously, in the self-examination, the company found that due to the settlement cycle, the unit price of imported goods was incorrectly declared and the transportation and miscellaneous fees were under-reported, which involved omitting the customs value of about 463,000 yuan.
The company immediately submitted written materials such as the "Active Disclosure Report Form" to Panyu Customs, a subsidiary of Guangzhou Customs. After the Customs determined that the "active disclosure" policy could be applied to the situation, the company made up the underpaid tax according to law and was exempted from administrative punishment.
"On the second day after Announcement No. 54 was issued, the customs took the initiative to introduce the latest policy to us. We immediately sorted out the import customs declaration situation in the past six months, discovered the existing problems, and disclosed it to the customs as soon as possible. According to the new policy, the company can be exempted from administrative punishment, and a big stone has finally fallen to the ground." Looking back at the situation at that time, the company's business manager Hu Huihui said.
In order to allow more law-abiding enterprises to enjoy the dividends of honesty and law-abiding, Guangzhou Customs has repeatedly introduced the methods and procedures of active disclosure to import and export enterprises through the "online + offline" method, and carried out publicity based on industry and industry characteristics, covering more than 600 enterprises in the jurisdiction. enterprise.
At the same time, the subordinate customs offices in the customs area have set up special posts to deal with the active disclosure of enterprises, and guide import and export enterprises to enhance their awareness of law-abiding and self-discipline.
In August this year, a supply chain management company in Foshan completed one voluntary disclosure under the guidance of Guangzhou Customs.
"Benefiting from Guangzhou Customs' initiative to disclose policies and publicity, the company, through regular business reviews and self-inspections, found an error in filling out a customs declaration and took the initiative to report it to the customs and accept processing. While avoiding the impact on corporate credit, it significantly improved the company's management. Specifications." said Mr. Lin, who is in charge of customs declaration business in the company's import and export department.
"Since this year, Guangzhou Customs has actively disclosed the characteristics of a large number of participating companies, a variety of types, and minor disclosure violations." According to Liu Kefeng, director of the Guangzhou Customs Enterprise Management and Inspection Division, the Customs implemented the "active disclosure" system. , aims to encourage enterprises to exchange "integrity" for "bonus", complete the transformation from "passive acceptance of management" to "active self-discipline", and achieve a win-win situation that not only improves the efficiency of customs administrative law enforcement, but also encourages enterprises to consciously abide by the law.
From January to September this year, Guangzhou Customs accepted 281 cases of voluntary disclosure of reports by enterprises, a year-on-year increase of 65%, and received more than 2.34 million yuan in additional taxes.
Polishing the "law-abiding and fault-tolerant" brand of Huiqi
On November 1, the inspectors of Suzhou Customs affiliated to Nanjing Customs publicized the policy of active disclosure to enterprises in the jurisdiction. NGK (Suzhou) Environmental Ceramics Co., Ltd. reduced or exempted more than 130,000 yuan of late fees through active disclosure and under the guidance of the inspection department.
NGK (Suzhou) Environmental Ceramics Co., Ltd. found through self-examination in the early stage that the royalties were paid after the fact, resulting in underpayment of taxes.
"Through the 'active disclosure' policy, we have solved the declaration problems such as royalties related to imported goods." Zhang Jianfu, the company's customs minister, said that the "active disclosure" policy allows enterprises to truly feel the benefits of "facilitating trustworthiness and punishing dishonesty". The work philosophy provides the opportunity for self-examination and self-correction for law-abiding and honest enterprises, and makes the enterprise more firm in its belief in honest and compliant operation.
Since the beginning of this year, Nanjing Customs has made great efforts to polish the brand of "law-abiding and fault-tolerant" to benefit enterprises, and multi-departments have coordinated to guide enterprises to carry out active disclosure. Enterprises save a lot of time and administrative costs, helping them enjoy the "fault tolerance bonus".
"'Active disclosure' helped us solve a big problem! Not only did it allow us to correct mistakes, it further improved fault tolerance, eased pressure on capital flow, and maintained corporate reputation." Staff Shen Zhijuan's personal experience.
Recently, the company submitted a report to Changshu Customs, a subsidiary of Nanjing Customs, through active disclosure, revealing that its recently imported product named rubber bellows had an error in the declaration of the commodity tariff number column.
"After receiving the company's report, we immediately dispatched personnel to understand the situation in detail. After verification, the 'active disclosure' policy applies to the company's disclosure. By paying taxes in a timely manner, we were exempted from administrative penalties, and the company's credit rating was not affected. The late fee will be reduced by 49,000 yuan." said Fan Jiawei, chief of the inspection department of Changshu Customs.
Bauch Powertrain Components (Taicang) Co., Ltd. also found through self-examination that there was a commodity code declaration error in its imported goods, and immediately submitted an active disclosure report to Taicang Customs, a subsidiary of Nanjing Customs.
"We have some understanding of the 'active disclosure' policy, but we have no idea. After the customs officers went to the scene to verify, they informed that the new policy of 'active disclosure' could be applied, and the late payment fee of nearly 100,000 yuan could be reduced or exempted after paying the tax. I was relieved and strengthened my confidence in honest and law-abiding operations." Xing Jian, the company's logistics manager, said frankly.
The reporter learned that since the beginning of this year, Nanjing Customs has released in-depth policy dividends for proactive disclosure, encouraging companies to conduct self-examination on compliance and take the initiative to correct errors.
From January to October, the customs handled a total of 778 cases of voluntary disclosure by enterprises.
Enterprises' enthusiasm for active disclosure and their awareness of law-abiding and self-discipline have been continuously enhanced. "Active disclosure" has magnified the effect of the policy of stabilizing the economy and foreign trade, and has played a good role in promoting the continuous improvement of the business environment.
Integrity for "bonus" to help enterprises overcome difficulties
Recently, Dalian Fude International Logistics Co., Ltd. found errors in customs declaration during self-examination.
The company has made preparations for more than half a year in order to apply for the customs advanced certification enterprise qualification. If it is punished by the customs, the preparation and efforts of more than half a year will be in vain.
With the attitude of giving it a try, the enterprise voluntarily submitted the "Active Disclosure Report" to Jinshitan Customs, which is affiliated to Dalian Customs.
"After verification, there was an error in filling out the customs declaration form declared by the company. We determined that the content of the company's active disclosure was true and not subjective and intentional, and met the conditions for active disclosure. Therefore, the company's violation this time is not included in the customs' determination. The enterprise credit status record does not affect the enterprise's application for the advanced certification of customs credit enterprise." Tian Changdai, the first department of Jinshitan customs inspection, said.
"Customs is very strict in the audit of high-level certification companies. If the application fails due to our own small mistakes, the impact on the company will be huge. We used to know about the customs' 'active disclosure' policy. It came in handy and helped us tide over the difficulties." said Wang Zhijie, head of the company's customs clearance business.
Also benefiting from the "active disclosure" system is Hengli Petrochemical (Dalian) Co., Ltd.
"The scale of our company is expanding year by year, and the processing production line needs to be continuously upgraded. When signing a technology license agreement with a foreign party, we need to pay royalties, but the relevant materials have not been imported, but the subsequent declaration violates the relevant customs regulations, and may face high After learning about the customs' 'active disclosure' policy, we immediately submitted the application." Wang Haisheng, head of the company's customs clearance business department, recalled.
After Jinshitan Customs signed the "Active Disclosure Report", it immediately organized customs officers to conduct in-depth inspections of the enterprise and confirmed that the proportion of tax underpaid by the enterprise accounted for less than 10% of the tax payable.
According to the regulations, it can be exempted from administrative penalties and only need to recover the corresponding taxes.
Therefore, the company avoided the corresponding fine of more than 10 million yuan, which gave the company a "reassuring pill" to continue to expand its production line.
Since the beginning of this year, Dalian Customs has been oriented to standardize enterprise management, adhere to the unification of supervision and service, combat and protection, vigorously promote the "active disclosure" system, and strive to improve the efficiency of customs law enforcement and supervision, so that honest enterprises can enjoy more dividends. "Strategies" to help enterprises to relieve difficulties.
In the first nine months of this year, Dalian Customs carried out 10 online and offline lectures on the "active disclosure" policy, and received 90 active disclosures by enterprises, with nearly 60.03 million yuan in back taxes.