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为了进一步深化加工贸易监管模式改革,联网监管模式正由以大型企业为对象、以通关便利为主要目的,向以大多数中小企业为对象、以提升海关监管质量为主要目标的常态监管转变。海关总署在已经立项的“电子备案、自动核算”项目基础上,结合 2005年关长会议精神,提出新一代联网监管“电子手册”模式。“电子手册”模式以合同管理为基础,是介于“电子账册”和“传统手册”管理之间的一种模式,面向广大中小型加工贸易企业,与大中型企业的第一代联网监管“电子账册”模式(传统联网监管)互为补充。
In order to further deepen the reform of the regulatory model of processing trade, the networked regulatory model is mainly aimed at large-scale enterprises and customs clearance facilities. The regulatory transition aimed at improving the quality of customs supervision, with the majority of small and medium-sized enterprises as the target, is undergoing the normal regulatory transition. On the basis of the project “Electronic Record-keeping and Automatic Accounting” which has been approved by the General Administration of Customs, in conjunction with the spirit of the 2005 Commissioner Conference, the General Administration of Customs proposed a new generation of “e-Manual” mode of regulation on the Internet. The “e-Manual” model, based on contract management, is a model between the management of “e-books” and “traditional manuals”. It is aimed at a large number of small and medium-sized processing trade enterprises and is supervised with the first generation of large and medium-sized enterprises “ Electronic book ”mode (traditional network supervision) complement each other.