Risk Control Research On Nantong Comprehensive Bonded Zone

China customs is our national supervision and administration agency for import and export.It shoulders the sacred duty of guarding the security of the country and undertakes the functions of supervision,taxation,anti-smuggling and statistics as well.The third plenary session of the 18th CPC central committee has deepened the reform of the customs supervision and management system.General secretary xi jinping has clearly proposed to "implement the overall security concept",and required the customs to actively integrate into the overall development of the country,ensure the smooth and orderly international logistics channels,and create a new pattern of comprehensive opening of the land,sea and the east and west.With the increasingly close economic and personnel exchanges between countries,the import and export trade has been advancing by leaps and bounds.The allocation of customs supervision resources cannot keep pace with the demand of the growth of business volume.The contradiction between the two has a long history and becomes more and more acute currently.This contradiction is the most typical in the zones under special customs supervision.The special customs supervision zones are specific areas that carry out special economic policies in accordance with the requirements of the state.On the one hand,the special customs supervision zones should meet the needs of enterprises to fully enjoy preferential policies and pass through customs quickly,so as to increase their sense of gain.On the other hand,they should also be strictly supervised to safeguard regional economy and regulatory order.In order to balance the quality and efficiency of customs supervision,as well as to match the business volume and supervision resource,the concept of risk management should be introduced to better control the risks.The Nantong comprehensive bonded zone is one of the earliest special customs supervision areas in China.The author has been working in the Nantong comprehensive bonded area for many years,and is very familiar with the business model and management status.Based on the risk management theory,the author conducts research in accordance with the ideas of risk identification,risk analysis and risk control countermeasures,tries to discuss the current risk control status and existing problems of Nantong comprehensive bonded zone and propose targeted improvement suggestions for problems and deficiencies.At present,there is little research literature on risk control in the special customs supervision zones.The risk control work in the special customs supervision zones lacks mature theoretical support and practical guidance.The improved model of Nantong comprehensive bonded zone discussed in this paper hopes to provide new ideas and references for other special customs supervision zones of the same type in the whole country.At the same time,this paper also discusses the aspects of government management system and policy making,which has certain practical significance.