Research On Customs Tax Relief Law Enforcement Risk Prevention

In recent years,the world economic faced downturn pressure and the global trade and investment went down.Since 2015 China’s total import and export of goods trade declined.Blindly stressed China’s tariffs will inevitably lead to enterprises’unwillingness of development and resistence of compete.The effective implementation of customs tax relief policies can reduce the cost of enterprises,promote technological transformation and innovation,promote the important role of local economic development.The research on the customs tax relief law enforcement risk prevention should be one of the key research topics in the current customs theory research.It will promote the effective implementation of the tax reduction and exemption policy in the new situation,improve the competitiveness and sustainable development capability of domestic import and export enterprises.Improving customs tax relief law enforcement risk prevention has two benefit.On one hand,it will help enterprises reduce the burden of efficiency and enhance compete,implementing tax preferential policies,preventing the improper implementation of the policy and business operations causing the loss of state taxes.On the other hand,it will meet the economic requirement of the sixth Plenary Session of the 18th CPC Central Committee and the "thirteen five" planning the implementation.This paper tries to collect the problems of internal audit and business self-examination of customs tax relief business in the past five years,taking the actual case of daily examination and approval and the combination of empirical research and case study.It analyzes the causes of risk from the aspects of backward management and other means,and draws lessons from the relevant theoretical research at home and abroad,adopts normative research method and experience summary method to strengthen the establishment of the system,improve the risk prevention mechanism,strengthen the risk analysis and prevention and control,strengthen the science and technology Innovation and other aspects of the customs tax relief business law enforcement risk prevention countermeasures and suggestions.It will do good to provide practical experience of customs tax relief,improve customs clearance service capacity,promote national economic development.