Research On The Improvement Of The Customs External Auditing System

As the extension of the Customs supervision, the Customs external auditing system nowadays has become administrative means generally adopted by Customs in many countries around the world, and has formed one of the basic supervision systems in legal framework pertinent to Customs in each countries. In 1994, the Customs in China tried to establish the Customs external auditing system after learning some successful experience from other countries' Customs, and in January 1997, the Customs external auditing system has been officially established in the form of Regulations on the Customs external auditing system of PRC issued by the State Council. To promote the Customs external auditing system is one of the significant reform in Customs supervision system, and also is one of the important indicators to establish the modern Customs system. The Customs external auditing system has achieved tremendous accomplishments over the last 10 years. For example, since the Customs in China has established and implemented the Customs external auditing system over the 10 years, great achievements has been made in several aspects such as expansion of Customs supervision in time and space, safeguarding the Customs tax revenue, restricting illegal import and export activities, and promoting enterprises to observe the relevant regulations with respect to import and export activities. In 2006, the Customs in China has investigated 7325 companies in total, in which 2878 cases of tax evasion have been found, and in which 883 criminal cases, being 12.85 billion RMB totally, have been handed over to the competent judicial authority. It may release the pressure between the Customs management requirements and the limited management resources to some extent, play an important role in such following aspects as checking, precaution, punishment, regulating, education, guidance, and perform a positive role so as to promote the economic development and establish a sound modem Customs system.However, we should also note that the absence of integration and systematism in Customs external auditing system will restrict the development of external auditing operations to some extent, because the aforesaid system itself has the character of individuation and experimentalism in the course of development. Compared with the taxation auditing system, the academe has just started to make a research on the Customs external auditing system, so there are urgent needs to summarize and abstract away from the practice in the Customs external auditing system.This dissertation will firstly clarify such conceptions as "auditing" and "Customs external auditing", and will further explain the important value of improving the Customs external auditing system by making clear the difference between conceptions of "Customs external auditing" and "Customs investigation". As to several obvious problems existing in the Customs external auditing system, I'll submit some constructive and meaningful measures after analyzing the deep roots of such problems. The main research methods of this dissertation are literature analytical method and case study method.The unique points of this dissertation include as follows: drawbacks of the present Customs external auditing system, such as the relatively low legal effect of law pertinent to external auditing in the legal framework, ex parte and singularity of auditing authority and administrative means, which has less been researched nowadays in China. The reason of formation of these troubles and the conflicting problems involved in the Customs external auditing system and modern administrative management system have also rarely been studied in the respect, so the dissertation will be somewhat beneficial to and unique in settling the problems which restrict the development of the Customs external auditing system.