The second basic idea of customs planning is to start from the perspective of enterprises, so that enterprises know how to do customs planning, that is, what can be done and what cannot be done. In this way, on the one hand, the qualitative issues of customs planning can be grasped, and we know what is illegal, what is legal, what is in line with the law, and what is against the law; on the other hand, the quantitative issues of customs planning can be grasped, that is, facing a variety of customs business, we know where the boundaries are, what is advocated, what is opposed, what is the upper limit, and what is the lower limit.
All enterprises involved in import and export business, regardless of their investment system, trade mode, and business scale, must unconditionally accept customs supervision in law. Customs supervises import and export enterprises on the logistics and capital flows generated by their foreign-related transactions, foreign-related processing, and foreign-related behaviors, and the core goal of supervision is national taxation. Among them, the main ones are taxes on import and export links and taxes on tax-exempt equipment and bonded materials.
The customs planning of import and export enterprises mainly refers to the calculation and exemption of import and export tariffs, value-added tax, and consumption tax, foreign exchange receipts and payments and their cancellation, export income declaration and enterprise tariff calculation, bonded goods supervision and its cancellation balance, customs classification and grading management of enterprises, and internal customs operation coordination and system management control. In a word, for enterprises, customs planning refers to the systematic control of logistics, capital flow, information flow and management mechanism related to import and export business.