Research On Risk Management Of Customs Supervision In Small And Medium-sized Processing Trade Enterprises In Economic Transition Period

In recent years,as China has become the world's largest exporting country and the second largest economy,the internal and external environment of the development of processing trade has undergone profound changes.In the past,the extensive and development mode has been difficult to sustain,and innovation and development have become urgent and urgent.Deepen the reform of the processing trade system and establish a sound management system compatible with the open economy.At the same time,affected by various factors,some small and medium-sized processing trade enterprises increased risk of irregularities.Customs on the one hand to take a variety of measures to promote the transformation and upgrading of processing trade enterprises and industrial chain extension,on the other hand can not ignore some of the additional trade enterprises due to operational difficulties brought tax evasion and other regulatory risks.This paper,from the perspective of sea supervision,analyzes the difficulties and problems faced by small and medium-sized processing trade enterprises in the transitional period through concrete cases,and because of these problems leading to the risk categories that are prone to occur.By thinking and analyzing the problems existing in customs risk management and Root cause,and strive to risk management from the perspective of customs processing trade regulation of effective measures.