Research On The Problems And Countermeasures Of Risk Management In Customs Clearance Under The Integration Of Customs Clearance

China Customs began to introduce risk management in the early 90s of last century,and formally established the central link of risk management as the development strategy of modern Customs system in the early stage of introduction.Through nearly thirty years of development and improvement,China Customs risk management operation mode has been formed.Risk management concepts and methods have been fully integrated into all aspects of Customs,and are widely applied and respected by Customs.On July 1st 2017,the tax collection and administration center and the risk prevention and control center were fully implemented.The integration process of Customs clearance and the new tax payment mode were implemented uniformly,and the integration of Customs clearance in China was officially implemented.As an important part of the implementation of the party and the national strategic deployment,the integration of Customs clearance is of great importance to the prevention and control of risks in the process of law enforcement in addition to improving the efficiency of Customs enforcement.Through institutional restructuring and process reengineering,the integrated reform of Customs clearance is supported by"two centers and three systems" to realize the reform of the Customs supervision system.The Customs will implement the new Customs clearance mode for import and export Customs clearance,and completely change the Customs clearance mode of the original declaration-inspection-tax-release.After the import and export goods are declared to the Customs,the risk prevention and control center of the general administration of Customs shall be responsible for the first step of disposal,and the risk analysis and disposal of the cargo safety access before release.The tax collection and administration center of the general administration of Customs is responsible for the second step of disposal,focusing on the review of the declaration of tax elements after the release of goods,and the subsequent disposal of such departments as the transfer of risk targets to the inspection department.Therefore,the integration reform of Customs clearance in the whole country is in full swing,and risk management is the central link in the reform of the integration of Customs,which is at the key and core positionThe fast development of social economy in the world,and the international and domestic trade and cooperation are inseparable,our country has become the world's trading nations,and also the second largest economy.The import and export volume ranks the world's top three,domestic customs regulatory pressure increases year by year.However,China's social integrity system has not been improved,the degree of compliance with enterprises needs to be further improved,and smuggling illegal and criminal behavior is complicated,and the risk situation of customs clearance is serious.Customs clearance integration reform on customs clearance process reengineering,change the original,is bound to affect the Customs clearance risk management bring new and change,new changes to the Customs clearance management brings new risks and challenges,therefore,research on the Customs clearance risk management will become a customs research hot topic.Based on the research of data and literature,this thesis discusses what Customs risk and risk management is and the form of clearance risks,and analyzes new situation Customs face,and the impact and changes the reform brings.Taking Guangzhou Customs for example,the thesis discusses customs risk management status,changes,problems and reasons analysis under the integration of Customs clearance mode.Finally,according to the problems mentioned above,the thesis raises improvement suggestions and Countermeasures of Customs risk management.This article entitled the impact of the integration of Customs clearance to Customs risk management and countermeasures research-Guangzhou Customs as an example,from the macroscopic Angle,this paper introduces the concept of integration of Customs clearance and risk management,the present situation,and also with relatively typical Guangzhou Customs in the Customs system as an example,it reveals the current situation of the Customs risk management under the new mode and problem analysis,thus refining the scientific conclusion that has guiding meanings to Customs.