A state administrative organ that exercises the functions and powers of import and export supervision and administration according to the customs laws and administrative regulations of the country (or region) where it is located. The word "customs" in English originally refers to a local tax paid by businessmen and traffickers on the way, which has the nature of "buying road money" or "tolls" and "user fees" for ports and markets. After the abolition of this local tax, the word "customs" refers to the import and export tax levied by the government, and the customs is the government agency that collects import and export taxes.
develop
The earliest foreign customs agencies appeared in Athens, the ancient Greek city-state in the middle of the 5th century BC. 1 1 century later, Venice Customs, an institution named after Customs, was established in Venice, Western Europe. In the long feudal society, countries not only continued to set up customs along the coast and borders, but also pointed their finger at many checkpoints on inland land and water transportation routes. In the early stage of capitalist development (17-18th century), the customs implemented the policy of protecting tariffs, attached importance to the collection of tariffs, and established a set of detailed and cumbersome management and taxation systems. /kloc-in the 20th century, in order to develop foreign trade, European countries successively removed inland checkpoints, abolished inland tariffs and basically stopped collecting export taxes. Developed countries with a long history of customs include France, Britain, the Netherlands, Italy, Germany, Japan and the United States. Most developing countries are located in Asia, Africa and Latin America. These countries have long been invaded and exploited by colonial countries, and their economies are relatively backward. The foreign trade and customs of developing countries not only struggle with developed countries in various ways, but also develop and apply science and technology to their own modern customs system.
China Customs has a long history. As early as the Western Zhou Dynasty, the Spring and Autumn Period and the Warring States Period, there were records in ancient books about "levying customs and merging cities". Qin and Han dynasties entered a unified feudal society and developed foreign trade. In the sixth year of Ding Yuan in the Western Han Dynasty (BC 1 165438), Hepu and other places set up customs. During the Song, Yuan and Ming Dynasties, urban shipping companies were established in Guangzhou and Quanzhou. After the Qing government announced the opening of the maritime ban, it was named "Customs" for the first time in the 23rd to 24th year of Kangxi (1684- 1685), and four customs offices were established in Guangdong (Guangzhou), Fujian (Xiamen), Zhejiang (Ningbo) and Jiangsu (Shanghai). 1840 After the Opium War, China gradually lost its tariff autonomy, customs management and tax revenue and expenditure custody, and the customs became a semi-colonial customs, which was controlled by imperialist countries such as Britain, the United States, France and so on for a long time and became an important tool for western powers to plunder the people of China. Until 1949, when People's Republic of China (PRC) was founded, the people's government took over the customs, which declared the end of the history of semi-colonial customs controlled by imperialism and marked the birth of socialist customs. People's Republic of China (PRC) government has completely changed the original customs organization and business, experienced a tortuous development process, and gradually improved the establishment of customs institutions.
accountability
Different countries have different political and economic conditions and different tariffs. Even in the same country, tariffs have changed in different historical periods. However, for the customs of most countries, the following duties are basically the same: ① Supervise and manage import and export goods, passengers' luggage and postal articles, and inbound and outbound means of transport, some of which are called customs clearance management, while others are called ensuring that goods and articles enter and leave the country legally. ② Impose tariffs and other taxes and fees. In many countries, in addition to collecting tariffs, customs also collect domestic taxes and fees in import and export, such as value-added tax, consumption tax, oil tax and so on. Customs in some countries also impose anti-dumping duties, countervailing duties and fines on imported goods. (3) Investigate smuggling. Customs departments of various countries investigate and deal with acts of evading supervision, commercial fraud and tariff evasion, especially smuggling goods and articles, especially drugs, which are prohibited and restricted from entering or leaving the country. The customs department of every country has stepped up its investigation. There are also some special functions of the customs of some countries or individual countries, such as compiling foreign commodity trade statistics, bonded management, coastal patrol alert, navigation management, copyright protection and patent rights. At the beginning of the 20th century, some countries supervised intangible trade (service trade) as well as traditional visible trade. Many governments instruct their customs to implement the international export control system, that is, to manage high-tech products, missile technology products, nuclear-related dual-use products, chemical and biological weapons, conventional weapons, environmental pollutants and toxic wastes, endangered species and cultural relics.
According to People's Republic of China (PRC) Customs Law, China Customs has four functions: supervision, taxation, smuggling investigation and customs statistics.
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Enterprise recycling Logistics enterprises will always produce all kinds of scraps and wastes in production, supply and sales activities, and the recycling of these things needs to be accompanied by logistics activities. If the recycled items are not handled properly, it will often affect the whole production environment and even the product quality, occupying a lot of space and causing waste.
Enterprise waste logistics refers to transportation, loading and unloading, handling and other logistics activities. From the point of view of environmental protection, we should recycle the waste produced in the process of packaging and distribution.
According to the viewpoint of modern logistics, logistics is a modern concept of systematic, comprehensive and comprehensive economic activities in several fields. Logistics is not the same as material circulation, not just storage and transportation. Logistics is the organic integration of various logistics functional elements including packaging, loading and unloading, storage, transportation, distribution, distribution processing and logistics information service.
First, the understanding and utilization of domestic and foreign logistics
With the further development of modern scientific productivity, people gradually find that it is increasingly insufficient to use the original traditional concepts and practices (such as reducing the consumption rate of raw materials and improving labor efficiency) to obtain higher economic benefits from production. ), and the degree of profit is getting smaller and smaller. On the other hand, the circulation field, which has been neglected for a long time, has increasingly become the key link to determine the quality of enterprise operation, and its cost proportion in a finished product is also increasing. According to statistics, the logistics cost of an ordinary commodity is mostly kept at 30%-50% of the final cost price, and there are some commodities that require high time and space, and the logistics cost has accounted for 70%-90% of its cost price. It is in this case that logistics, a dark continent and iceberg, is gradually valued by the business community. After World War II, the United States, Japan, Britain and other countries began to attach importance to the role of logistics in supporting and ensuring the economy. More than half a century's practice and the development of logistics industry have fully explained and demonstrated this point. Therefore, logistics has become the third profit source pursued by enterprises.
1962, management guru Peter published the article "The Dark Continent of Economy" in American Fortune magazine. In the past 40 years, both academia and industry have acknowledged the contribution of logistics management to the competitiveness of enterprises. Logistics cost is usually considered as one of the highest costs in commercial work, second only to the cost of materials in the manufacturing process or the cost of wholesale and retail finished products. In the United States, for example, the logistics cost is equal to 50% of the sales expenses. In the United States, the direct labor cost of products is less than 10% of the total cost, and only 5% of the whole production process is directly used for processing and manufacturing, and 95% of the time is used for logistics processes such as storage and transportation. Giving full play to the role of logistics can bring more profit space for enterprises. Business circles in developed countries attach great importance to modern logistics. Logistics costs account for more than 65,438+00% of the US GDP, and generally account for 65,438+00%-35% of a company's total sales. In North America, 50% of company presidents have incorporated supply chain planning into their overall planning and realized that the development of logistics must rely on globalization, information technology and integration. The data shows that the unified distribution rate of chain enterprises in developed countries is around 80%. Wal-Mart, Kmart and Target, the three major retailers in the United States, use the principle of economies of scale, that is, the joint procurement of distribution centers and the plan of warehouse stores, to speed up the turnover of goods and improve the competitiveness of enterprises by reducing the circulation cost of goods and using low-price strategies. According to the ranking of Fortune magazine 1998 among the top ten companies in the world, Wal-Mart Group, a multinational company, ranks fourth, ranking first in the retail industry, with 1998 turnover 1392.65438+ billion USD. According to the comprehensive data of American enterprise survey, the logistics industry can reduce the logistics cost of 30%-50% of the total value of goods. In the clothing industry, Adidas in Germany is a typical example. Through the transformation of the original crude oil warehouse, the company established a modern large-scale distribution center in Germany to provide distribution services for the sales of enterprises in Europe and the Middle East, which greatly improved the efficiency and economic benefits of logistics distribution. Nike transformed its two small distribution centers in Europe and re-established a large modern distribution center in Belgium to provide distribution services for Nike products in Europe.
Understanding of logistics, on the one hand, most enterprises are amazed at the high proportion of logistics cost in the cost, and try their best to deeply understand the content of cost and how to reduce it; On the other hand, many enterprises also focus on positioning their own logistics capabilities in order to gain a competitive advantage. Throughout the world's top 500 enterprises, they are all manufacturers with world-class logistics systems, and gain competitive advantages by providing quality services to customers. This is because, as a kind of ability, logistics is located within and between enterprises, which is helpful to the general process of creating customer value. When an enterprise develops to a certain stage, the logistics business is highly integrated and positioned as the core competitiveness, which can play the cornerstone role of strategic advantage. Haier group, a domestic enterprise, has done a good job in this respect. In recent years, Haier has fully realized the key role of logistics in enterprise management, and established the logistics promotion headquarters with reference to the experience of other Fortune 500 companies, hoping to achieve the overall goal of logistics management through the reform and reorganization of logistics system, that is, to provide customers with the best service at the lowest logistics cost. In the past, Haier, like other domestic enterprises, only meant storage and transportation based on pure functions. However, with the development of the market, higher and higher requirements are put forward for the production system: not only can the product output meet the market, but more importantly, how to produce and deliver the products and services that customers need when the market needs them. Haier's logistics reform mainly focuses on the reorganization of logistics system, the establishment of new logistics concepts, the application of new logistics technologies (soft technology and hard technology), the configuration of logistics facilities and logistics equipment, and the improvement of logistics management. The vice president of the group is personally responsible for promoting the logistics headquarters, which consists of three major business divisions: procurement, distribution, warehousing and transportation. Make procurement, production support, logistics and distribution form the strategic integration of enterprises.
Second, the key role of logistics in the competitive advantage of enterprises is reflected in
1, time and speed
This is considered to be the main source of competitive advantage. The company only pays attention to the time and speed of product design and manufacturing to reduce the launch time of new product series, which is far from enough. Fast and reliable transportation and delivery can make the company shorten the delivery time or turnaround time, thus reducing inventory and storage costs. In the planning of reducing inventory level, zero inventory, MRP and distribution demand, logistics will play an increasingly important role in the system that meets the requirements of rapid response.
2. Quality
The company attaches importance to quality, not only to the quality of products produced, but also to all fields of the company. The quality of service that customers feel is the most important, such as customers' expectation of punctuality, high quality, quick response and more accurate delivery service. Logistics should be the focus of total quality management. After analyzing and evaluating the internal system to meet the quality of logistics demand, many enterprises usually hand over most logistics services to third-party logistics companies to further reduce costs and improve quality.
3. Asset productivity
Because inventory investment is a major aspect of asset occupation, improving asset productivity should pay attention to reducing inventory level and speeding up inventory turnover. At the same time, investment in fixed facilities such as warehouses and long-distance transport fleets will also affect asset productivity. Strengthening logistics management, emphasizing cooperation with customers and sharing data can reduce the inventory of the whole logistics pipeline.
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