| In recent years,the global economy has been shrinking at an accelerated pace.Trade frictions and non-economic factors are intertwined.China’s foreign trade is facing unprecedented changes in a century.As the pattern of import and export is constantly changing and the competition is increasingly intensified,the profit space of trading companies is constantly squeezed.Driven by interests,illegal behaviors are repeatedly prohibited,and the loss of tax revenue is becoming more and more serious.The current customs duty inspection force,inspection mode and technical methods have been difficult to adapt to the new problems in the process of reform,and a new inspection mode is about to emerge.From the current customs duty inspection system and means,in the face of illegal enterprises constantly renovating illegal ways and tax avoidance methods,the role of customs duty inspection is relatively weak,the work efficiency is low,the warning effect is weak and the risk is high.It is mainly reflected in the following aspects: the number of enterprises is increasing and the industries are more and more widely distributed,but the overall understanding and risk assessment of the industry are still blank.With the increasingly developed "big data",the risk information system has not been improved accordingly.The systematic risk management mechanism has not been formed.Customs duty inspection is the most core content of customs inspection.By checking the accounting information and goods directly related to the import and export goods of the inspected enterprises,to prevent the risk of tax loss and to realize the law enforcement and supervision of tariff collection.In 2001,the General Administration of China Customs formulated the Framework Plan for Establishing the Customs Risk Management System,and put forward the general concept of risk management.At present,primary and secondary risk prevention and control centers have been set up nationwide,and risk management departments have been set up at customs offices at all levels.Risk management is mainly used for early-stage and mid-stage management,which is rarely applied in customs inspection process,and the whole-process risk management mechanism has not yet been formed.In order to systematically identify and evaluate the audit risks of enterprises,this paper introduces the concept of "duty inspection risks",to evaluate the risks of enterprises in the stages of preparation,implementation,processing and evaluation of duty inspection.Combined with the import and export scale,credit rating and other important factors common in the inspection process,the risk grade of enterprises is divided,and finally form the risk evaluation model of customs inspection.Starting from the risk management theory and customs duty inspection theory,this paper combines the method of normative research and case analysis to deeply analyze the economic situation,work status and risk causes faced by customs duty inspection.Based on customs duty inspection practice,differentiated inspection strategies are implemented and operational improvement measures are put forward for enterprises with different risk levels.In this way,the asymmetry between the current inspection force and the growing foreign trade enterprises can be solved,and various risks before,during and after the whole customs clearance process can be prevented.And finally to crack down on illegal smuggling action,to promote the compliance with law and self-discipline,improve the efficiency of customs management,avoid the risk of tax revenue loss,and achieve trade facilitation. |
