举报制度：是指受理举报的机关和组织对公民或者单位举报的线索，依照法律或者其他有关规定进行调查处理，保障公民依法行使民主权利的一种制度。举报制度一般由宣传、受理、分流、审报、转办、初查、催办、保护、奖励、答复与具体制度组成。举报奖励由各自治区，市，县自行拟定。
三是完善相对人举报制度、健全行政复议机构。
Thirdly, we will improve relative reporting system, improve administrative reconsideration institutions.
第十三条海关建立对违反本法规定逃避海关监管行为的举报制度。
Article 13 the Customs shall establish a system whereby any activities designed to evade Customs control in violation of the provisions of this Law shall be reported.
第二十一条证券公司应当建立违规举报制度，保障每一位工作人员都能够正常行使举报违法违规行为的权利。
Article 21 Securites companies shall establish report system for violation and ensure every employee enjoys normal right of reporting law and regulation violation behavior.
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