The Research Of Social Institutions To Assist The Guangzhou Customs Post-clearance Auditing

Customs Post-clearance Auditing is the customs of the import and export of goods or in the supervision period of the bonded goods,tax relief import goods books,documents and other circumstances to verify the supervision and inspection of the authenticity of the activities of the authenticity of the most effective means,is to strengthen the follow-up supervision of the Customs and Excise Department,to measure the overall level of compliance with the import and export enterprises,and feedback for future supervision,thus establishing a closed loop of risk management,an important part of the construction of large regulatory system.With the continuous improvement of China's foreign trade,China has become the world's largest importer of trade in goods,imports the second largest country,the number of import and export enterprises is a substantial increase,so the customs post-clearance auditing work and staff quality capacity also put forward more high requirements and challenges,the traditional way of inspection has been unable to meet the current requirements of the development of customs post-clearance auditing.From the deepening of the audit business reform,to promote the construction of the rule of law,to enhance the team's political quality and other aspects of pragmatic innovation,deepen the internal potential of customs inspection,innovation and inspection mode of operation,as China's customs post-clearance auditing business reform the only way.In recent years,the customs post-clearance auditing department has tried to introduce social intermediaries,so that intermediaries,customs,enterprises to establish an organic link with the mechanism,the use of professional institutions of knowledge and technological advantages,not only can help import and export enterprises to make up for policies,laws and regulations regulations,and systems,regulate the lack of awareness in the process of supervision and supervision in a weak position,but also the formation of effective cooperation with the customs post-clearance auditing departments to share the customs in the supervision of the work pressure and responsibility.Based on the case study of the introduction of Guangzhou Customs post-clearance auditing,this paper studies the existing problems and analyzes the causes,and puts forward constructive suggestions for further improving the intermediary to assist the customs post-clearance auditing.