Research On The Risk Management Of The Follow-up Supervision Of Customs

China's reform and opening up over the past 40 years,the customs supervision mode is in order to adapt to the trend of the times,and constantly changing,the main change is mainly limited in human resources and the rapid growth of foreign trade environment,the balance point to seek regulatory efficiency and quality.In the past,most of the research on the follow-up supervision of the customs,the customs inspection is the object of study,in some papers,the customs inspection and customs supervision.But with the deepening of the state of decentralization and strengthen supervision of the customs reform,risk management,business management and other import and export enterprises through the customs formalities,the customs law enforcement measures taken,also belong to the category of follow-up supervision.Start a new round of integration of customs clearance reform.The reform of the unprecedented expansion of the time and space for customs supervision,mainly reflected in the follow-up supervision.The follow-up supervision as a whole,the prevention and control of risk is put forward,and the classification of risk of subsequent supervision business,put forward prevention and control measures of each risk,improve the efficiency of follow-up supervision,follow-up supervision to truly outstanding regulatory compliance objectives.In this paper,the definition of the subsequent regulatory business,the use of risk management theory analysis method to control the risk of subsequent regulatory business,so that the risk of subsequent regulatory prevention and control.At the same time,according to the customs of a new round of reform,from the center,risk prevention and control of tax collection and administration center,self-reported self pay,a customs declaration,customs step-by-step disposal function transformation reform hot point of view,the function of re positioning customs supervision business,the follow-up supervision business and play an important role in the customs in compliance with regulatory and anti smuggling.This paper also selects the research object,based on the Y customs follow-up supervision of specific forms of business risk analysis,and put forward the risk control strategy,very targeted,the business only pegged to a large amount of samples of different ideas and customs.