海关稽查

海关稽查的风险，会被要求追缴海关关税。

The customs may demand to recover custom duty and tax .

海关稽查目前采用一种非正式的选择程序来确定稽查对象。

Customs Audit currently utilizes an informal selection process identify audit candidates .

幸运的芬尼被海关稽查处截获，并被送到了生物研究所。

Fortunately , Finney was intercepted by customs inspection at , and was sent to the Institute of Biology .

海关稽查，最早在西方发达国家推行，目前已为世界各国海关普遍运用。

Customs Auditing , the earliest western developed countries in all countries in the world , has the customs general use .

本文指出，海关稽查工作中实现掌舵与划桨分离具备理论和现实条件。

This article points out , with theoretical and practical conditions , that Customs departments could achieve separation of steering and rowing .

第二部分从公共管理学的权力合法性和合理性理论视角，论述海关稽查自由裁量权存在的必然性和客观性。

The second part fully discussed the inevitability and objectivity of the existence of customs audit discretion from the legitimate and reasonable theoretical perspective .

但目前学术界对这一特殊领域的研究相对滞后，很大程度上影响了海关稽查自由裁量权的控制实践。

But academic research on this particular area is lagging , at the great degree affect the customs control of the audit discretion in practice .

在回顾海关稽查发展的历史沿革，现有法律体系和稽查权利义务的基础上，从内涵和外延两方面论述海关稽查自由裁量权的含义。

On the basis , reviewing the development of the customs audit history , audit of the existing legal system , rights and obligations , the writer discusses the meaning of discretion of the customs audit in connotation and extension of two aspects .

对于提出的建议，一方面运用建立起来的理论模型进行论证评析；另一方面，有对新的江门海关稽查问题模式的实际应用进行了研究，结合实际讨论了操作过程中的具体措施。

For advice , on the one hand , the theoretical model of using up the argument ; comments On the other hand , there are new customs inspection of jiangmen the practical application of law enforcement mode , this paper discusses the operation process , the specific measures .

第六章建构以客户导向为基础的海关大稽查制度在温州海关的实践。

Chapter VI , Customer-oriented construction of the customs-based " big external auditing " system in Wenzhou Customs practice .

第四章，在客户导向理论的指导下，提出建构海关大稽查制度的目标取向和功能定位。

Chapter IV , introduces the goal and functions of the " big external auditing " system under the guidance of customer-oriented theory .

经海关验证稽查，符合海关管理、企业经营管理和贸易安全的要求；

Customs validation and audit-based control shows requirements have been met in terms of Customs management , the enterprise 's operations and management , and trade security ;

2008年全国海关关长会议提出稽查部门要研究借助中介机构审计力量，积极开展常规稽查、专项稽查和验证稽查的要求。

National Conference of Customs Directors in 2008 required that " auditing departments should study the use of audit agencies , to actively carry out routine inspection , special inspection and verification inspection " .

为此，海关总署专门成立课题组，开始对海关稽查借助社会中介机构这一课题进行重点研究。

To this end , General Administration of Customs set up a special Task Force , which has been focusing research on the subject of using social intermediary organizations in Customs inspection .

二是社会中介机构对海关知识掌握不足，工作方法上与海关稽查存在差距，社会中介机构经济人的本质。

Second , social intermediary agencies lack Customs knowledge . There is difference of methods of work between Customs and intermediary institutions . Social intermediaries are born with the nature of " economic man " .