Research On Customs Risk Management And Control Of Trading Enterprises From The Perspective Of Customs Audit

As the "supervisor" of China's import and export enterprises,customs inspections are of great significance for safeguarding China's tax revenue,promoting the legal operation of trading companies,supervising smuggling and illegal activities,creating a good environment for entry and exit,and promoting international trade safety and convenience.Our country has established related systems since the early 1990s.Its theory and practice have been continuously enriched and developed in application.Now it has become a modern customs management method.With China's accession to the WTO,the process of economic globalization has been continuously advancing,and the country' s emphasis on international trade has also been continuously increasing,making the proportion of import and export trade in the national economy increasing day by day,and the status of trade-oriented enterprises has also gradually increased.Compared with other companies,trade-oriented companies only need to pay attention to the logistics of goods in the import and export trade.Their trade activities,especially customs clearance,are more professional than other companies.In today's social development,the social division of labor is more meticulous,and trade activities tend to be carried out by more professional objects in all aspects.As a result,trade-oriented companies have also developed rapidly in foreign trade,and various types of trade-oriented companies have emerged.However,the rapid development of enterprises has also brought a lot of problems such as fake accounting books,illegal smuggling,and business fraud.The increasingly serious problems of trading companies have also raised new requirements and new challenges for customs inspections.At present,customs inspections of companies mainly distinguish between categories of customs operations.Through the analysis of the existence of the company's price,classification,origin and in the way of trade such as general trade,processing trade and tax exemption and other aspects of targeted inspections.However,due to the higher customs supervision risk characteristics of trade-oriented companies relative to production-oriented ones,the type of inspections and classifications inherent in customs cannot highlight the risks of customs-based supervision in trade-based companies.It is also not targeted in the supervision of trade-based companies and cannot effectively control the risk of customs supervision in trade-based companies.The implementation of risk management is an important approach to modernization.Risk management concepts and management mechanisms are of great significance in fundamentally preventing risks and reducing losses from the consequences.In the face of China's rapidly developing foreign trade industry,the Customs should reform and improve the supervision system for China's trade-oriented enterprises.Therefore,this article is based on risk management.Trade-based companies are the entry point and identify the problems and causes of the trade-based companies during customs inspections.Using the knowledge of risk management theory,the main risk points of the trade-based companies are analyzed by analyzing their main conditions.The risk assessment was carried out according to the causes of the problems.Finally,by referring to foreign customs risk experiences,relevant suggestions and countermeasures were put forward at the customs on the management of enterprises and the improvement of the customs' own system,the improvement of law enforcement methods,and the improvement of personnel quality.It can provide valuable reference for the in-depth study of trade-based companies' customs risk management theory and practice,and constantly improve China's customs supervision of trade-oriented enterprises and enhance their own risk management.