随着国际贸易形势发展,以价格瞒骗为主要形式的商业活动日益成为海关税收工作面临的突出问题。我国海关在构建大监管体系的同时,应当全面引入风险管理理念,从分析价格瞒骗行为的手法、特点出发,参照国际做法,建立起适合我国国情的反价格瞒骗工作机制,确保我国经济利益。 With the development of the international trade situation, the commercial activities with the price fraud as the main form have increasingly become the prominent problems facing the customs taxation work. While building a large regulatory system, China’s customs authorities should fully introduce the concept of risk management. Based on the analysis of the practices and characteristics of price fraud, and in light of international practices, China Customs established an anti-cheating working mechanism suited to China’s national conditions so as to ensure that China’s economic interests .