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Based On The Risk Management Of Customs Declaration Enterprise Management Research

Posted on:2018-11-21Degree:MasterType:Thesis
Country:ChinaCandidate:X ZhangFull Text:PDF
GTID:2359330542967693Subject:Accounting
Abstract/Summary:PDF Full Text Request
The enterprises engaged in foreign trade import and export of goods to the customs declaration,customs business involves foreign trade,commodity knowledge,taxation,intellectual property rights,product safety and other aspects of knowledge,is a professional and technical strong business.As an intermediary agency of customs declaration,customs declaration enterprises can not be ignored in the market.It is very important that how to manage the customs declaration enterprises to create efficient and fair customs declaration market.Since the reform and opening up,the rapid development of China’s import and export trade,customs and other aspects of the role of manpower shortage.Drawing lessons from the advanced experience of foreign customs,China’s customs has introduced the concept of risk management,the implementation of risk management of import and export goods.For the high risk of goods thorough investigation of strict control,low risk of goods to facilitate customs clearance.Found in practice,the root causes of the risk of goods in the enterprise,seize the fundamental enterprise,can play a multiplier.On the basis of many years of trying to classify and manage different kinds of enterprises,combined with the international popular AEO system,China has formulated the current credit management system.According to the classification of corporate credit status of the different management practices,but also in line with the requirements of the national social credit system construction.The Customs has achieved some success in the credit management of the customs declaration enterprise,but it also faces some problems to be solved.Such as customs market competition,price war is rampant,part of the declaration enterprise in order to survive,do not hesitate to defy the law,engage in illegal smuggling operations;illegal enterprises through the customs registration vest enterprise evade punishment.In this paper,through the investigation of the customs declaration enterprises,access to information,and so on,this paper makes a research on the customs declaration enterprise credit management based on the concept of risk management.First,a variety of ways to understand the survival status of parallel declaration enterprises and existing problems,then explore the relationship between the existence of the current management policy and the customs declaration enterprise,based on the advanced experience from developed countries,this paper gives the suggestions,such as:put forward to improve the mechanism of quasi declaration enterprise access,improve the credit management system of customs business,strengthen risk management the declaration enterprise,into the national social credit system construction,play customs association self-discipline function.
Keywords/Search Tags:Customs broker, Risk Management, Credit Management, Customs
PDF Full Text Request
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