Research On H Customs Risk Prevention Of Offshore Duty-free

In order to promote Hainan's economic and social development and accelerate the Hainan International Tourism Island,after approval by the State Council,on March 24,2011,the Ministry of Finance issued the "Announcement on Piloting the Offshore Duty-free Policy in Hainan".Following Japan's Okinawa,South Korea's Jeju Island and China's Taiwan,Hainan became the fourth region in the world to implement the Offshore Duty-free Policy.Since the implementation of the Offshore Duty-free Policy,the island tax exemption business has continued to grow rapidly.With the rapid development of Offshore Duty-free,H Customs,as the specific regulatory authority for the Offshore Duty-free Policy,has failed to meet the existing business development needs.Under the existing human resources conditions,how to achieve Hainan's tax exemption Efficient and strict supervision has great practical significance.Guided by the theory of risk management,this paper adopts case analysis,theoretical analysis,literature research and other research methods,and aims at the characteristics of the Offshore Duty-free,combined with the existing supervision and management mode of Customs,from the perspective of risk management and the Offshore Duty-free.Based on the actual concept of risk management,this paper analyzes the risk points of the Offshore Duty-free supervision,analyzes the causes of risks.This paper puts forward countermeasures and suggestions on risk prevention of Offshore Duty-free law enforcement from the aspects of strengthening system establishment,perfecting risk prevention mechanism,strengthening risk analysis and prevention and control,and strengthening scientific and technological innovation.