The customs planning principle is a behavioral norm abstracted from the customs planning practice and proved to be correct in practice. It reflects the inherent requirements of the market economy law for the customs planning activities of enterprises. It is a code of conduct and a guide to behavior that adapts to the customs planning environment, goals and conditions. In the customs planning theory system, the customs planning principle is not at the most basic level, but a work norm or rule based on the customs planning goal. At the same time, the customs planning principle plays an important guiding role in the selection of customs planning procedures and methods by customs planning personnel. Therefore, only by establishing the correct customs planning principles can there be scientific customs planning procedures and methods, and only then can there be sound customs planning practices. In the process of customs planning, the principles we should follow are mainly the following.
1. Legal principle
Customs planning can achieve the purpose of controlling import and export costs, enabling importers and exporters to fully enjoy and exercise their legal rights, and maximizing corporate value. Customs planning must be based on the premise of not violating the current customs laws and regulations of the country, otherwise, it constitutes smuggling violations. The so-called “planning” carried out by smuggling violations will not only fail to obtain long-term and stable tax savings, but will also face severe penalties such as investigation, fines, and even criminal liability of the parties involved, which will bring adverse economic, social and legal consequences to importers and exporters. Real customs planning activities can achieve the expected profit goals because they follow the principle of legality. The legality of customs planning requires importers and exporters to be familiar with or understand customs laws and regulations, and to be able to accurately grasp the boundaries between legality and illegality without going beyond the rules.
2. System principle
A system is an organized, unified whole, which includes two or more independent parts or elements. System theory believes that the various parts that make up the system are interconnected, interdependent, and mutually constrained, thus forming a stable and orderly state. According to system theory, customs planning is a relatively independent system. When conducting customs planning, enterprises should focus on reducing the overall tax burden and costs of the enterprise, and should not only focus on the tax burden of a certain import and export commodity, and plan for a single import and export commodity in isolation. Therefore, on the one hand, the lowest tax burden of the import and export commodities involved in the enterprise should be considered, and on the other hand, the improvement of customs clearance efficiency and the reduction of customs clearance time in the import and export links should be considered. Only in this way can the enterprise reduce the tax burden and cost as a whole, so as to maximize the import and export benefits.
3. Economic principle
Customs planning can reduce the tax burden of the enterprise and increase the equity of the shareholders of the enterprise, but at the same time it will consume certain expenses and energy, leading to an increase in the relevant costs of the enterprise.
For example, customs planning is a highly technical job, requiring planners to be proficient in not only finance, accounting, management and other businesses, but also the laws and regulations of the country on customs taxation and other relevant laws and regulations. Therefore, before customs planning, the enterprise needs to conduct necessary customs consultation, and also needs to hire professional customs experts to plan for it, or directly purchase customs plans. Therefore, customs planning, like other financial management decisions, must follow the principle of cost-effectiveness. Only when the income of the planning plan is greater than the expenditure, the customs planning is a successful planning. At the same time, the loss of corresponding opportunity cost benefits caused by choosing this planning plan and abandoning other plans should also be taken seriously.