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海关稽查,是当今世界各国海关通行的一种现代化的海关管理方式。中国海关自上世纪90年代初建立海关稽查制度以来,海关稽查的理论与实践得到不断丰富和发展。通过长期的实践,海关稽查在保障国家税收、查处走私违法活动、促进企业守法经营、加强海关管理、推动国际贸易安全与便利等方面发挥着积极作用。
Customs inspection is a modern customs administration mode passed by all the countries in the world today. Since the establishment of customs inspection system in the early 1990s in China Customs, the theory and practice of customs inspection have been continuously enriched and developed. Through long-term practice, the customs inspection plays an active role in safeguarding state taxes, investigating and prosecuting smuggling illegal activities, promoting corporate law-abiding operations, strengthening customs administration, and promoting international trade safety and convenience.