최근 중국의 세관행정과 통관제도의 변화에 따른 중국내 한국기업의 대응방안 = A Study on the Change of Customs Administration and Import and Export Customs System in China and the Effective Response of Korean Companies in China

다국어 초록 (Multilingual Abstract)

In this study, I presented measures for Korean companies in China to
respond to changes in customs administration and import and export
customs clearance system recently introduced by Chinese customs.
I believe this study will help Korean companies in China understand the
recent changes in China's customs administration and customs clearance
system. Korean companies in China have pointed out the problems of
China's clearance system and import and export processes as lack of
uniformity, transparency, and predictability, inconvenience, and
inefficiency of import and export customs clearance.
Under these circumstances, Chinese customs recently introduced an
Advance Ruling System, The Corporate Credit Rating Management
System of Chinese Customs, The Voluntary Disclosure System, and a
Nationwide Customs Clearance System.
The introduction of these systems will provide Korean companies in
China with greater law enforcement uniformity, greater transparency in
customs management, greater predictability of customs administration,
simplification and efficiency of procedures and prevention of fraud.
However, as the Chinese customs' post-examination and corporate
investigation will be strengthened, Korean companies in China should try
to avoid massive post-collection, reduce punishment and prevent a credit
rating decline.
Key Words : China Customs, Post-collection, The Voluntary Disclosure
System, Advance Ruling System, Management Strategies

목차 (Table of Contents)

• Ⅰ. 서 론
• Ⅱ. 최근 중국 세관행정과 통관제도의 변화
• Ⅲ. 전국세관 통관일체화 제도의 시행
• Ⅳ. 중국내 한국 기업의 대응방안
• Ⅴ. 결 론
• 참고문헌