| Notice of the Department of Duty Collection of the General Administration of Customs on Strengthening the Contact and Cooperation between Duty Administration Centers and Other Relevant Departments | | 海关总署关税征管司关于加强税管中心与相关部门联系配合的通知 |
| (Letter No. 113 [2017] of the Department of Duty Collection of the General Administration of Customs on September 8, 2017) | | （2017年9月8日 税管函[2017]113号） |
| Guangdong Branch of the General Administration of Customs (“GACC”) and all customs offices directly under the GACC: | | 广东分署，各直属海关： |
| The duty collection administration centers of the GACC (hereinafter referred to as “duty administration centers”) have been fully established and launched on July 1, 2017 according to the arrangements of the Party Group of the GACC on promoting the national customs clearance integration. Duty administration centers shall, by means of tax risk parameters, instructions and models (hereinafter referred to as the “parameters, instructions and models”), collaborate with other relevant departments in conducting tax risk analysis administration, and achieve the full coverage of all chapters and sections in the Tariff Schedule. To further strengthen the contact and cooperation between duty administration centers and relevant departments, and jointly construct a “firewall” for tax risk prevention and control, the contact and cooperation matters at the initial stage of the comprehensive operation of duty administration centers are hereby clarified as follows: | | 2017年7月1日，按照总署党组关于推进全国海关通关一体化的部署，海关总署税收征管中心(以下简称“税管中心”)全面建成启用。税管中心以税收风险参数、指令、模型(以下简称“参指模”)为手段，协同相关部门进行税收风险分析管理，实现税则章节全覆盖。为进一步加强税管中心与相关部门的联系配合，共同构筑税收风险防控“防火墙”，现将税管中心全面运行初期联系配合事项明确如下： |
| I. Information submission process and management requirements | | 一、信息报送流程及管理要求 |
| (1) Matters on tax risk information. | | (一)关于税收风险信息。 |
| From the date of issuance of this Notice, the implementation of the Notice of the Department of Duty Collection of the General Administration of Customs on Changes Regarding the Submission of Early Warning Information on Tax Risks (Letter No. 121 [2016], Department of Duty Collection of the GACC) shall be terminated. The tax risk information found by the relevant departments of all customs offices directly under the GACC and onsite and external think-tank organs of duty collectionshall be transformed into the suggestions on optimizing tax risk parameters, instructions and models, which shall be submitted according to the provisions of this Notice. | | 自本通知下发之日起，《关税司关于调整税收风险预警信息报送事宜的通知》(税管函[2016]121号)停止执行。直属海关有关部门、现场以及关税外脑机构发现的税收风险信息，应转化为税收风险参指模优化建议，并按本通知规定报送。 |
| (2) Matters on suggestions on optimizing tax risk parameters, instructions and models | | (二)关于税收风险参指模优化建议。 |
| (a) Submission process | | 1．报送流程 |
| Thefunctional departments of duty collection of all customs offices directly under the GACCshall, in accordance with the provisions of Articles 6 to 8 of the Notice of the General Administration of Customs on Issuing the Measures for the Administration of Tax Risk Analysis by Duty Collection Administration Centers under the National Customs Clearance Integration Reform (No. 38 [2017], GACC, hereinafter referred to as the “Measures for Risk Analysis”) and Article 18 of the Notice of the General Office of the General Administration of Customs on Issuing the Detailed Operating Rules on the Business Operation of Duty Collection Administration Centers under the National Customs Clearance Integration Reform (No. 33 [2017], GACC, hereinafter referred to as the “Detailed Operating Rules”), collect and submit their suggestions on optimizing tax risk parameters, instructions and parameters. | | 直属海关关税职能部门应根据《海关总署关于印发＜全国通关一体化改革税收征管中心税收风险分析管理办法(试行)＞的通知》(署税发[2017]38号，简称《风险分析办法》)第六至八条和《海关总署办公厅关于印发＜全国海关通关一体化改革税收征管中心业务运行有关操作细则(试行)＞的通知》(署办发[2017]33号，简称《操作细则》)第十八条的规定，收集和报送税收风险参指模的优化建议。 |
| The scientific and technological department of the GACCis organizing the development of the “Risk Analysis Administration Platform for Duty Collection Administration Centers,” and there is no channel for realizing the automatic submission through the system for the time being. Before the completion of the building of the Platform, the functional departments of duty collection of all customs offices directly under the GACC that submit suggestions on optimizing tax risk parameters, instructions and models shall, prior to the eighth day of each month, fill out a Suggestion Sheet for Tax Risk Parameters of ×× Customs Office (×× Department) (see Annex 1, hereinafter referred to as the “Sheet A”), a Suggestion Sheet for Physical Commodity Appraisal Instructions of ×× Customs Office (×× Department) (see Annex 2, hereinafter referred to as the “Sheet B”), and a Suggestion Sheet for Tax Risk Models of ×× Customs Office (×× Department) (see Annex 3, hereinafter referred to as the “Sheet C”), and submit in a unified manner such sheets to the Duty Administration Center (Beijing-Tianjin) which shall archive them and deliver them to the relevant duty administration centers prior to the tenth day of each month. | | 总署科技部门正在组织开发“税管中心风险分析管理平台”，暂无渠道实现系统自动报送。平台建成前，直属海关关税职能部门报送的税收风险参指模优化建议，应于每月8日前，填写《××海关(××部门)税收风险参数建议单》(见附件1，简称《A单》)、《××海关(××部门)实货验估指令建议单》(见附件2，简称《B单》)和《××海关(××部门)税收风险模型建议单》(见附件3，简称《C单》)，统一报送至税管中心(京津)，由其存档并于每月10日前分送相关税管中心。 |
| The external think-tank organs of duty collection shall, in accordance with Article 7 of the Measures for Risk Analysis, submit their suggestions on optimizing tax risk parameters, instructions and models by reference to the provisions of this Notice. | | 关税外脑机构根据《风险分析办法》第七条，参照本通知规定报送税收风险参指模优化建议。 |
| (b) Submission platform | | 2．报送平台 |
| Before the completion of building of the Platform, all relevant departments are requested to submit their suggestions on optimizing tax risk parameters, instructions and models through the “Comprehensive Business Management Platform (H2011).” See Annex 3 for the process. Duty administration centers shall, in accordance with Article 21 of the Measures for Risk Analysis, summarize the relevant performance on parameters, instructions and models, with “monthly,” “quarterly” and “annual” as the units, and form evaluation reports and submit them to the Department of Duty Collection of the GACC. | | 平台建成前，各有关部门请使用“综合业务管理平台(H2011)”报送税收风险参指模优化建议，流程见附件3。税管中心应按照《风险分析办法》第二十一条，以月度、季度、年度为单元对参数、指令和模型相关绩效进行汇总，形成评估报告报送关税司。 |
| (c) Feedback mechanism | | 3．反馈机制 |
Duty administration centers shall, on a regular basis, give feedback on the adoption information to the departments that put forward suggestions on optimizing parameters, instructions and models: if the suggestions are submitted prior to the 20th day of each month, feedback shall be given prior to the tenth day of the next month; and if the suggestions are submitted thereafter, feedback shall be given in the next circle.
．．．．．． | | 税管中心定期向参指模优化建议部门反馈采纳情况：每月20日前报送的，次月10日前反馈；之后报送的，下一周期反馈。
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