Research On Tariff Inspection Issues In The Background Of National Customs Clearance

In 2014,China Customs issued the following “General Plan for Comprehensive Deepening of Customs Reform” as the starting point.Through the integration of customs clearance in pilot regions in some regions,after three years of reforms,the customs clearance of customs across the country was formally implemented on July 1,2017.Customs is like a defender on the road.In the initial period of reform and opening up,it was a small road.Customs could set up a detailed examination of the card;as China's total foreign trade volume grew from 37.50 billion U.S.dollars to 27.79 trillion yuan in 2017(approximately 4.45 Trillion US dollars),this road of customs guards has become a highway,the establishment of too many bayonet has been difficult to solve the logistical bottlenecks and delays in the difficulty of customs clearance,the contradiction between the surge in business volume and the shortage of human resources in the customs,the effectiveness of customs clearance Under the background that the impact on the international competitiveness of enterprises is under social concern,customs reform must actively build a new model of customs supervision after “integration” under the overall environment of deepening reform.Compared with the traditional mode of collection and management,the nationwide customs clearance model still puts safety precautions against risks in the customs clearance process.The inspection of tax risks is mainly carried out after the release of goods.In addition,the imported companies adopts autonomous declaration.In this way,after declaring goods and paying the tax,the company can pick up and release the goods.Integrated customs clearance has achieved the purpose of facilitating customs clearance by changing the sequence of auditing links.This is a procedural reform,the Customs substantive law,especially the evaluation,classification,origin,and even administrative penalties,inspection regulations and other important enforcement,did not change due to the introduction of the national integrated customs clearance reform.The new supervision methods need more general post-event tariff inspection activities to balance supervision.The purpose of this paper is to conduct analysis to provide advice on customs inspection policies and customs internal operational procedures,focusing on issues of customs inspection under the general import and export trade supervision model.Firstly,this article collects,collates,analyzes,and summarizes the research literature related to customs inspections,tax inspections,customs supervision,and customs clearance through literature analysis methods,and summarizes the theoretical research and technology for tax auditing and customs inspection conducted by previous scholars.and then analyze and elucidate the evolution of the customs supervision policy since the customs clearance and integration reform.Afterwards,this article accurately grasps the concept of customs inspection,and based on this,combined with literature review,it puts forward the definition of tariff inspection and the focus of this study.That is,at the current stage,the core of the tariff inspection is the price inspection,and the optimization of the customs inspection needs to follow the process.institutions and technologies started in many ways.Then,this article analyzes the trend of customs inspection after customs clearance,including the normalization of ex post inspections,the universalization of auxiliary inspections by intermediary organizations,the transfer of audit subjects from port customs to local customs,and extensive review of price elements.Under the new trend of customs inspections after the integration reform,the issues of customs inspection include insufficient integration of customs inspections and verifications,low efficiency of tax administration,contradictions between the effect of tariff risk transfer and localized audit management,and difficulty in classifying tax risks.Influencing customs inspections and other aspects.Finally,this paper combines national practice with the management experience of other countries and regions,and proposes countermeasures for the above-mentioned problems,which include: further enhancing the intensiveness of customs inspections,accelerating the construction of a smart tariff inspection system,and promoting the reform of “multiple inspections and integration”.Improving the overall regulatory effectiveness,promoting the reform of “multi-inspection and integration”,improving the comprehensive supervision effectiveness,taking risk-oriented auditing as the starting point,and giving full play to the initiative of the Customs inspection initiative.