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对很多中国人来说,贸易合规(trade compliance)还是一个非常陌生的名词,但在西方发达国家,却已经十分流行通用,其含义就是努力保证企业的所有生产经营活动符合国家法律。如果发生境外投资,则要求符合所在国的法律规章。用一句中国人熟悉的大白话说,就是规规矩矩赚钱。为此,西方许多大公司都设置了职位很高的首席贸易合规官、贸易合规总监,下面配置相应的团队专门从事内部的合规制度建设、合规培训、合规内审等等。正如人们竭力追求健康,可是各种各样的疾病仍然会不期而至一样,设在中国境内的外商投资企业在努力保持贸易合规的同时,每年依然有大量的违规案件发生,其中不乏大型跨国公司甚至世界500强企业。而在众多的不同类型的违规事件中,违反海关法律规章更是这些公司头顶上一片挥之不去的阴云。而对于努力促进中国经济健康发展的中国海关来说,查处企业当中的违规案件只是其职责所在。既然大家都不愿意看到的事情不断地发生着,最好的办法就是对各种不同类型的典型案件进行深入地剖析,从中找到避免同类问题重复发生的手段。为此,我们特别在“案例”栏目中开辟“贸易合规”专栏,让经验丰富的“医生”和教训沉痛的“病人”以典型“病例”的方式讲述他们的经验和教训。
To many Chinese, trade compliance is still a very strange term. However, it has become very popular in developed countries in the West in the sense that it strives to ensure that all its production and business activities comply with national laws. In the case of an overseas investment, the laws and regulations of the country where it is located are required. With a Chinese familiar vernacular, it is rules and money. To this end, many Western companies have set up high-ranking chief trade compliance officer, director of trade compliance, the following configuration corresponding team specializing in the internal compliance system, compliance training, compliance and internal audit and so on. Just as people are struggling to pursue their health, various diseases are still unexpected. Foreign-invested enterprises based in China are still having a large number of non-compliance cases every year while striving to maintain trade compliance. Many of them are large-scale Multinational corporations and even the world’s top 500 enterprises. In many different types of non-compliance incidents, the violation of customs laws and regulations is even more of these companies lingering cloud overcast. As for the Chinese customs that strive to promote the healthy development of China’s economy, investigating and punishing cases of non-compliance among enterprises is only its duty. Since the things that no one wants to see happen constantly, the best way is to conduct an in-depth analysis of various types of typical cases and find ways to avoid the recurrence of similar problems. To this end, we have set up a column entitled “Trade Compliance” especially in the “Case Studies” section, where experienced “doctors” and pain-ridden “patients” tell their experiences and lessons in typical “cases”.