Customs revenue collection means that Customs levies duties and taxes on goods permitted to be imported & exported and articles permitted for entry & exit in accordance with the Customs Law of the People’s Republic of China and the import & export tariff schedule. Currently, the revenue collected by China Customs mainly includes Customs duties, import VAT, consumption tax and vessel tonnage tax. Customs revenue serves as a crucial source to the national fiscal revenue, especially the fiscal revenue of the central government, a tool for national macro-control and also an important tool to protect and promote the sound development of domestic industries. After China’s accession to the World Trade Organization (WTO), China Customs has been working earnestly to honor related commitments that the Chinese government undertook. We have adopted fair, unified and transparent tariff policies across the Customs territory in accordance with the principle of non-discrimination, fully implemented the WTO Customs Valuation Agreement, and have taken concrete measures to phase in the tariff reduction plan. The overall tariff level has been reduced from 15.6% (2000) to 9.8% (2009)；The average tariff level for agricultural products totals about 15.2%, while that of industrial goods is 8.9% in 2009.
China Customs has improved its performance on taxes and duties management within the Integrated Revenue Collection Framework in the way of establishing a long-term revenue collection mechanism. As a result, the quality and amount of the revenue collected by China Customs has reached an unprecedented level and size. In 2008, the net annual Customs revenue submitted to the national treasury stood at RMB 916.11 billion, RMB 157.644 billion more than in the previous year, up by 20.8%, serving as a positive force for the growth of state revenue and national taxes.
In 2009, China Customs makes efforts to consolidate the success it has gained on revenue collection, measures are as follows:
1. Full implementation of Value-added Tax Reform and the management of the commodities whose processing is prohibited or subject to restrictions, enhancing the follow-up control on duty-reduction or exemption and checking up on the fundamentals of the revenue collection work.
2. intensifying the control on logistics by reforming the management system of the bills, regulating work at control stations, strengthening manual inspection and improving all-the-way monitoring of the bonded goods.
3. comprehensive application of such means as revenue analysis control of risk management and enforcement assessment to guard against possible revenue collection risks in key industries, enterprises and commodities.
4. preventing and cracking down on commercial frauds through revenue auditing on priority customs administrations and commodities.
5. carrying out nation-wide Customs revenue collection verification on important sectors and sensitive commodities and key areas at the period of policy adjustments.