Research On Problems And Countermeasures Of Customs Inspection And Law Enforcement Audit

Since China’s entry into WTO,the main contradiction of customs supervision is that the strict supervision means do not match the time limit of rapid customs clearance.Faced with the rapid development of foreign trade situation,customs regulatory environment is also facing tremendous challenges and pressures.In this case,it is very difficult to achieve the traditional customs supervision mode to ensure the tightness of customs supervision and not to reduce the efficiency of trade customs clearance.As a result,a new management mode of customs inspection has emerged.With the development of customs inspection,it has become a modern way of customs management which is in line with the supervision adopted by customs all over the world.Since the establishment of the customs inspection system by the Chinese Customs in the early 1990s,the modern customs inspection has begun to take shape,the relevant laws and regulations have been increasingly improved,the functions and responsibilities have become clearer,the forms of work have been constantly enriched,and its regulatory role has been effectively played.Customs inspection has become an important part of modern customs management in the whole customs management system and plays an active role in safeguarding national tax revenue,investigating and dealing with illegal smuggling activities,promoting enterprises to operate in accordance with the law,optimizing customs management,and promoting national trade security and convenience.Under the current mode of customs inspection,the focus of law enforcement supervision is on the prevention and control of risks in advance and the evaluation of law enforcement afterwards.However,the audit of law enforcement of customs inspection embedded in the work flow of inspection operation is often neglected its important function.There are still obvious problems in the implementation of the audit of law enforcement,including the law of law enforcement and audit of customs inspection.There are four problems:imperfect degree,imperfect operation procedure,imperfect post management and insufficient effective law enforcement force.The main reasons are that the legal system of customs inspection and law enforcement audit has not been revised in time,the operation mode of customs inspection and law enforcement audit is out of line with the current inspection operation mode,and the management of the staff of customs inspection and law enforcement audit is not scientific.In February 2017,the General Office of the State Council issued the "Pilot Work Program for Implementing the Legal Audit System of Major Law Enforcement Decisions by Implementing the Record System of the Whole Process of Law Enforcement of Administrative Law Enforcement",which lists the legal audit of major administrative law enforcement decisions as one of the "three systems".The important status of the customs inspection and law enforcement audit work is becoming increasingly prominent,and the current customs inspection and law enforcement audit work has been with the customs Inspection work does not match,because it is necessary to improve the current customs inspection law enforcement audit work.Starting from the current situation of the inspection and law enforcement audit work of Nanjing Customs,this paper,by analyzing the problems faced by the inspection and audit work of the Customs and the reasons for the above problems,explores the ways to improve the customs inspection and law enforcement audit work by improving the legal system,optimizing the operation mode of the inspection and law enforcement audit work of the Customs,and strengthening the construction of the staff of the inspection and law enforcement audit work of the Customs.It is of great significance to strengthen the supervision of customs inspection and law enforcement and standardize customs inspection and law enforcement.