| The processing trade originated from the export processing zone of the Shannon in Ireland in 1959 and was applied in developing countries in the mid-1960s.It is an important means for developing countries to open up to the outside world.With the weak global economy,deep adjustment of the industrial structure,and the return of developed countries' manufacturing industries,the traditional competitive advantage of China's processing trade has gradually weakened.In 2016,the proportion of import and export of processing trade has dropped to 30.2%.In order to create a good business environment,promote China's processing trade to make full use of "two markets,two kinds of resources",extend the industrial chain,enhance added value,promote market leadership and self-discipline management,the customs processing trade supervision situation tends to be complicated,how to form The customs processing trade supervision system of "risk orientation,market subject,rule of law protection,intensification,intelligence and information support" has become an important issue before us.The article combines the practice of customs processing trade supervision,using literature research method,statistical analysis method,comparative method and case analysis method,through the elaboration of risk-oriented auditing,processing trade,customs processing trade supervision theory,combing the risks in customs processing trade supervision Point and difficulty,starting from strengthening the risk assessment of pre-regulation of processing trade,improving the verification efficiency in the middle and late stages of processing trade,and establishing a risk-oriented processing trade supervision mechanism,explore how to improve the level of customs processing trade supervision with risk-oriented.Finally,Z Customs regards the bonded inspection of processing trade enterprise H as an example to illustrate the application of risk-oriented concept in customs processing trade supervision. |
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