Research On Customs Auditing Of Jiangmen Customs District

Customs Auditing, the earliest western developed countries in all countries in the world, has the customs general use. The establishment and implementation in China customs inspection system more than 10 years, the customs inspection work effectively promoted tax growth, is the comprehensive ZhiShui the completion of tasks of tax and customs made outstanding achievements. This paper try to combine jiangmen customs inspection by the current development situation, the international customs external audit system as the prototype, and considering the customs administration of foreign trade development and especially the reality of the situation, the paper analyzes the customs inspection of the goods by the traditional and single supervision in enterprise and goods to pay equal attention to shift. SupervisionFirst of all, the paper analyzed the current auditing law enforcement jiangmen customs the defects existing in the, its main divided into five aspects: the customs inspection legislation to jiangmen customs inspection actually careless, law enforcement of existing auditing means a challenge; Jiangmen customs inspection of the applicable law enforcement is normative documents change; Jiangmen customs in the overseas Chinese in special geographic position, jiangmen customs external economic environment, induce jiangmen customs inspection complex law enforcement risk; Audit law enforcement of legal proceedings, were ignored by jiangmen customs law enforcement of unity; Jiangmen customs inspection law enforcement personnel quality requirements and reality has a large gap.Secondly, this paper introduces the major countries of the world customs inspection law enforcement mode of experience, with China's national conditions and jiangmen customs in the overseas Chinese, especially after joining the WTO, jiangmen customs inspection law enforcement under the new situation and requirements. The author puts forward the customs inspection jiangmen the basic way of thinking: law enforcement in management means, widely used risk analysis, external audit, trade investigation, modern management methods and means; In management objectives, in order to improve the efficiency of customs administration and promote enterprise self-discipline as fundamental goal; the law Constant innovation enterprise audit work mechanism, real realization of customs supervision space and time "before pushing back".Finally, on the analysis of the defects in research and other countries, and other domestic departments, other areas of the customs based on experience learning, this paper puts forward the customs inspection of the study of law enforcement jiangmen policy Suggestions: introducing intermediary to participate in the enterprise audit, and to improve the management efficiency of customs follow-up; Promote administration according to law, perfect the legal system, inspection Contact with mechanism, build perfect for inspection of law enforcement environment; To establish and perfect the system of tax inspection, set the benchmark discretion system; Strengthen the audit team construction, improve the overall quality inspectors; To clarify the auditing work process, comprehensive prevention and control law enforcement, management and taxpayer risk; Use modern means of science and technology, strengthen the audit law enforcement process monitoring and dynamic warning. For advice, on the one hand, the theoretical model of using up the argument; comments On the other hand, there are new customs inspection of jiangmen the practical application of law enforcement mode, this paper discusses the operation process, the specific measures.