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.
维普
万方数据