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2008年6月1日起施行的《中华人民共和国海关保税核查办法》规定:“被核查人提供经海关认可的中介机构出具的审计报告,并经海关审核认定的,海关可以对被核查人免于实施保税核查;海关认为必要时,可以委托中介机构参与保税核查。”之后,海关总署以及南京海关先后下发文件,就引入中介机构参与海关保税核查工作进行试点。同时,海关稽查部门也在稽查业务中引入
The Measures of the People’s Republic of China on Customs Bonded Verification, which came into effect on June 1, 2008, stipulates that: “Where the auditee provides an audit report issued by an agency accredited by the Customs and verified by the customs, the customs may examine the audited data Exempt from the implementation of the bonded inspection; when deemed necessary, the customs may entrust the intermediary institutions to participate in the bonded inspection. ”Afterwards, the General Administration of Customs and the Nanjing Customs successively issued documents and piloted the introduction of intermediaries to participate in the customs bonded inspection. At the same time, the Customs inspection department is also introduced in the inspection business