The Research On The Management Of The Customs Supervision Risk Of The Small And Medium Sized Import And Export Enterprises

As an entry&exit supervision and administration authorities,China Customs shoulder the maintenance of national economic security,maintain fair and effective entry and exit order,and promote the stable and healthy development of Chinese foreign economic and trade development and other important responsibilities.Since Chinese’ accession to the WTO,Chinese import and customs territory of goods,means of transport and passenger number increased year by year,the state has adopted the policy requirements are also more and more,the customs in the management practice gradually from "dominated by the structures and enterprise management mode to" dominated by enterprises and transitive "management pattern.However,due to the customs tax task assessment,customs business assessment index system and other reasons,leading to the small and medium-sized import and export enterprise customs supervision risk did not develop targeted management ideas,management processes and management tools,methods.With the rapid growth of Chinese foreign trade volume and the number of customs supervision,the business volume soared year by year,and by the Customs establishment to limit the number of front-line supervision officers increase is limited,due to the small and medium-sized import and export enterprises with "small,scattered,short,more complex," the main characteristics,management of the small and medium-sized enterprise customs supervision risk has been the customs supervision risk is the difficulty of customs management,small and medium-sized import and export enterprises,management difficulty of customs supervision higher risk and supervision work greatly,management of Customs supervision risk existing in management philosophy,management process,management means,management methods must be optimized and improved,the increase on the small and medium enterprises import and export smuggling Customs supervision risk and prevention control at the same time,to improve the small and medium-sized import and export of law-abiding corporate credit rating,which enjoy a high credit rating and large enterprises the same Customs supervision risk measures to facilitate customs clearance,promote the development of small and medium-sized enterprises of foreign trade import and export law.In view of this,the author thinks and summarizes the development process of management in the customs supervision risk of small and medium-sized enterprises,and makes a comprehensive analysis on the management of the Customs supervision risk and management of small and medium-sized enterprises,focusing on the management idea,management means and the means to improve the management.On this basis,the use of management theory,to further improve the small and medium-sized import and export enterprises,management of customs supervision risk.