Research On The Application Of Initiative Disclosure In Customs Inspection

As the increasing development of the domestic foreign trade,Customs is facing increasing challenges,especially the Customs inspection work.Based on the requirement of"Not only pass in a rapid way,but also to keep things under control",inspection as the main way of follow-up supervision of the Customs,the challenge is growing.It means that the task is becoming more demanding,more difficult and more arduous.It shows us the traditional inspection pattern has become increasingly difficult to adapt to the new situation.On the one hand,the number of regulatory targets grows in a ’blowout’ style,while the demands for clearance ask for individual approach.This leads to the sharper contradiction with the limited inspection resources and heavier tasks.On the other hand,with the market economy patterns on trade is getting diversified,and smuggling is becoming concealed.The contradiction between the hysteretic inspection rules as well as professional level and the increasingly complicated situation is more and more serious.Therefore,we should pay an effect on strengthen the reformation and innovations of the inspection pattern.We should also improve the effect of inspection.By these methods,we will be able to solve the problem fundamentally.The thesis attempts to discuss the necessity and feasibility of the establishment on proactive disclosure system,which is according to the business ethics and the basic theory of voluntary disclosure.In addition,it will give the study on the problems of the system itself and the practical application of the existing problems.This part will be stated with some specific cases.The experimental work has been ongoing by Customs and the framework of Customs inspection system,will be combined with as well.Some relevant suggestions will be put forward to push the reformation of Customs inspection and make a contribution on improving the effect of inspection work.