According to the customs for auditing according to the content and the impact of the customs inspection of the target can be divided into direct goal and ultimate goal.
Direct goal of customs inspection act directly on the is audit (
Enterprises and units)
, through the inspection of accounting information, and import and export goods declaration documents and other related information of audit and supervision by the auditing authenticity, legitimacy of import and export activities.
Thus, the goal is specific, tangible and real.
Ultimate goal is through a planned and step-by-step customs inspection, full specifications of the import and export behavior, improve the import and export enterprises to obey the law self-discipline consciousness, prevent or reduce the occurrence of illegal enterprises, maintain the normal order of import and export.
Therefore, the goal is the overall, invisible, in the long run.
Major means to realize the objective of the customs inspection in order to guard against and search in import and export goods customs clearance process and in the bonded goods, goods entitled to duty exemption or reduction can happen or has happened during the period of customs supervision and control of all kinds of smuggling illegal, guide and standardize corporate law-abiding business, engaged in import and export customs in the import and export goods have been out of its control after the provisions of the period, targeted in the form of tax audit books related to import and export activities of the enterprise business records, files, documents, etc, and the usage of on-spot inspection on import and export goods or actual, to ensure the legitimacy of the customs import and export activities of the enterprise, the authenticity of effective supervision.