摘要
本文以海关稽查程序为研究对象,分析海关稽查程序面临的现状及困境,现有海关稽查程序已经呈现一定的“滞后”“断裂”现象,不能完全适应海关稽查改革和社会发展的需要。通过对比海关稽查与税务稽查的差异,提出立足海关“大稽查”概念,力图开辟一条“程序上做减法、效能上做加法”的新路径。
This paper takes the customs audit procedure as the research object,analyzes the present situation and predicament of the customs audit procedure,and considers that the present customs inspection procedure has already presented certain“Lag”and“Break”phenomenon.It can not fully meet the needs of the reform of customs audit and social development.By comparing the differences between customs audit and tax inspection,this paper puts forward the concept of“big audit”,and tries to open up a new way to do subtraction in procedure and addition in effect.
作者
仲明
王苏彬
ZHONG Ming;WANG Subin(Taizhou Customs,Taizhou Jiangsu 225300)
出处
《中国科技纵横》
2024年第8期170-173,共4页
China Science & Technology Overview
基金
南京海关科技计划资助(2023KJ39)。
关键词
海关
稽查程序
优化
customs
audit procedure
optimization
作者简介
仲明(1983-),男,江苏兴化人,硕士研究生,研究方向:稽核查法规。
