论文部分内容阅读
推行海关稽查制度是我国海关由传统的监管模式向现代化监管制度迈进的一项重大变革。这种以查账为基本手段的对企业进出口活动全过程所实施的监管,不仅提高了企业进出口货物的通关速度,同时也进一步强化了海关监管职能。 如何有效地开展对加工贸易的稽查?笔者认为,在实际进行稽查时,必须强调以企业进出口加工的保税料、件为稽查的主要对象;以进口原料、设备及加工后产品的流向为稽查的主线。在全面分析企业各有关资料的基础上,着重从财务账册着手,并根据企
The implementation of the customs inspection system is a major change in China’s customs from traditional regulatory models to modern regulatory systems. This kind of supervision based on auditing as the basic means of implementing the entire process of import and export activities of enterprises not only improves the speed of customs clearance of import and export goods, but also further strengthens the customs supervision function. How to effectively carry out inspections of processing trade? The author believes that in the actual audit, we must emphasize that the bonded materials and parts of the company’s import and export processing are the main targets of the inspection; the flow of imported raw materials, equipment, and processed products is the inspection. The main line. On the basis of a comprehensive analysis of all relevant data of the company, the focus will be on starting from the financial book and on the basis of