Research On The Risk Identification And Prevention Of Bonded Verification In The Bonded Supervision Of Processing Trade

The processing trade originated from the export processing zone of Shannon,Ireland in 1959.In the mid-1960s,it was used in developing countries and was an important means of developing countries to open up to the outside world.With the weakness of the global economy,the depth adjustment of enterprise pattern and the return of manufacturing industry in the developed countries,the traditional competitive advantage of processing trade in China has gradually weakened.In 2016,the proportion of the import and export value of processing trade has fallen to 30.2%.To create a good business environment,promote processing trade in China to make full use of "two markets and two resources",extend the industrial chain,enhance the added value,promote market-oriented and self-discipline management of enterprises,bonded supervision situation of processing trade becomes more and more complex,as the main means of the middle and later stage of the bonded supervision,bonded verification will also face new challenges.How to form a bonded supervision system,which is "risk oriented,market centered,the law guaranteed,intensive,intelligent and information-based",reducing the risk of bonded inspection.It has become an important topic in front of us.The topic is combined with the work practice of the bonded verification,by using the method of literature research,statistical analysis,comparative and case analysis,and the exposition of processing trade,bonded supervision,bonded verification,customs risk management theory and risk oriented auditing theory,combing the risk points of bonded verification in the bonded supervision of processing trade,analyze the cause of risk and identify the risk——proposed the "list of problems" in the field of bonded verification and evaluate the risk,from the three aspects of the risk of the bonded verification environment,the inspectors and the inspected objects,proposed measures of risk-prevention.I will explore the mode of the bonded verification with the guidance of the customs risk management and use the risk oriented audit as the framework,extending the process of the bonded verification work to the phase of the tracking of verification and the transformation of verification results In order to enrich the means of bonded verification,improve the efficiency of bonded verification,reduce the risk of bonded verification,improve the quality of bonded verification,strengthen the effectiveness of bonded supervision,and promote the development of processing trade.Finally,I take S customs as an example of the bonded verification of processing trade enterprise H to illustrate the risk identification and prevention of the bonded verification.