论海关审价中的风险管理
The Risk Management in Price-verification of the Customs
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摘要: 海关审价的有效性直接影响着海关税收任务的完成。论文根据风险管理的原理,在讨论海关审价现状的基础上,提出了审价风险管理模式的设想,分析了海关审价面临的主要风险,对常用的风险甄别方法进行了比较,并提出建立“风险管理模型”来加强海关审价工作的建议,最后总结了风险处置的主要策略。Abstract: The successful taxation of the Customs is directly based on the efficiency of price-verification.This thesis proposes a model of risk management which grounds upon the fundamental theory of risk management as well as the status of the Customs' price-verification.This thesis mainly analyzes the leading risks which are faced by the price-verification and then it dwells on a comparison of discrimination methods among those leading risks.Following this part,suggestions of establishing a model of risk management are put forward,which may help to complete the work of price-verification.The thesis finally ends with some efficient strategies of dealing with the risks concerned in the previous context.