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建立海关稽查制度是海关主动适应社会主义市场经济发展的需求,改革传统监管模式的一项重大举措。本文试图结合海关改革与发展的客观需求,对稽查制度的若干理论与实践问题进行初步探讨。 一、建立稽查制度是海关工作顺应市场经济发展的历史性选择,符合海关监管模式改革与发展的客观规律 这是从海关工作在当今经济社会中所处的地位和作用出发,针对海关监管工作中加快验放与严密监管之间的基本矛盾,对传统和现代的海关监管模式进行对比研究所得出的结论。 1、传统监管模式已不适应形势发展的客观要求。
Establishing a customs inspection system is a major measure for customs to actively adapt to the needs of the development of the socialist market economy and to reform the traditional supervision model. This article attempts to combine the objective requirements of customs reform and development, and conducts preliminary discussions on some theoretical and practical issues of the auditing system. I. Establishing an inspection system is a historic choice for customs work that conforms to the development of the market economy. It is in line with the objective law of the reform and development of the customs supervision model. This is based on the position and role of the customs work in today’s economic society, and is aimed at the customs supervision work. Accelerate the basic contradiction between inspection and discharge and strict supervision, and compare the traditional and modern customs supervision models. 1. The traditional regulatory model has not adapted to the objective requirements of the development of the situation.