Customs Tax Risk Management Research Under The Background Of Clearance Integration Reform

Nowadays, with the further development of economic globalization, the scale of cross-border flows of goods, services, capital technology has been growing sustainably, and the new trade formats continue to emerge, security and facilitation of international trade has become the primary concern. For the Chinese Customs, how to improve the supervision and services, and promote international security and trade facilitation has become an extremely important issue. Under this background, the Chinese custom has been carrying out regional clearance integration reforms, Which will break the regional divides and customs barriers, and combine freely clearance operations with logistics, capital flow in space and time. Enterprises can fully according to their actual situation to choose the most favorable or most convenient way to carry out customs clearance and logistics services, so as to really promote enterprise to achieve the purpose of trade facilitation.Change of customs revenue management system is mainly reflected in:Establish Tax Collection and Management Center under the general administration; Check elements of the tax return after the pre-shift; Advance tax risk analysis, review and clearance largely; Strengthen the follow-up inspection. In advancing the process of reform, customs tax risk management is facing new challenges.Firstly, This article will collect, collate and review customs tax risk management literature, summarize up the meaning of risk, risk management, risk management, customs revenue, summarize risk management, customs tax risk management processes, carding customs revenue sources of risk and manifestations. Secondly, This article will combine integrated clearance reform to analyze the challenges and problems of customs tax risk management:the parameters for each region is not uniform which leads to increased risk beforehand; Inter-regional trial single institutional responsibilities are not clear. Finally, we learn the customs risk management experience in the United States, Australia and other developed countries, propose specific measures, including:Establish and improve tax collection and management of risk parameters management mechanism; improve the tax collection center management system; establish and improve the mechanism of tax risk management, innovation management mode subsequent clearance.