Customs audit

Author: Liu Gaojun
Publisher:
Publish Date: 2005-05-01
Features: The series is directly aimed at the following three types of readers: individuals from within and outside China who need to handle customs affairs, enterprises, institutions, and public organizations; people from all walks of life who wish to understand China's customs, especially ambitious young people hoping to join the customs civil service; and customs officers, both new and experienced, within the customs system.
The customs supervision system in China is a customs management system that draws on the successful experience of external audit systems in customs of developed countries and innovates them in line with China's national conditions. Its core is to change the traditional notion of viewing customs merely as gatekeepers and to shift away from the conventional model of concentrating human, material, and supervisory resources in a limited space and short time at customs clearance ports. Instead, it emphasizes a balance between goods and people in the supervision of customs' entry and exit management functions, expands the time and space for supervision, makes customs clearance more convenient, and enhances the scientific and effective nature of supervision. This better adapts to the new realities of expanding opening-up and developing export-oriented economies.
So, what exactly is supervision? What are its characteristics? How does it operate? Faced with these questions, this book provides popular explanations on the theory and practice of supervision. It summarizes and compiles methods, experiences, and skills for supervising general trade, bonded business, tax-exempt equipment, and anti-commercial fraud. It comprehensively introduces knowledge related to work procedures closely linked to supervision and selects typical cases from years of supervision work. This book is particularly suitable for personnel engaged in import and export businesses in general trade enterprises, bonded business enterprises, tax-exempt enterprises, and customs officers.