Proceedings of the 2018 5th International Conference on Management Science and Management Innovation (MSMI 2018)

A Study of Customs Tax Risk Management

Authors
Jing-Hui DUAN, Yu-Le PAN
Corresponding Author
Jing-Hui DUAN
Available Online April 2018.
DOI
https://doi.org/10.2991/msmi-18.2018.1How to use a DOI?
Keywords
Customs, Tax risk management, Tax administration.
Abstract
This paper studied customs tax risk management. Our research contents are summarized as follows: First, we build Customs Tax Risk Management System (CTRMS). This system includes risk management goal programming, risk analysis and identification, risk quantification and ranking, risk disposal, risk monitoring and control. Secondly, we build a Customs Tax Risk Management System of uniform norms, clear division of labor, mutual cohesion, coordinating order and continuous self-improvement. Finally, we point out the problems and challenges of customs tax risk management.
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Proceedings
2018 5th International Conference on Management Science and Management Innovation (MSMI 2018)
Part of series
Advances in Economics, Business and Management Research
Publication Date
April 2018
ISBN
978-94-6252-527-6
ISSN
2352-5428
DOI
https://doi.org/10.2991/msmi-18.2018.1How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Jing-Hui DUAN
AU  - Yu-Le PAN
PY  - 2018/04
DA  - 2018/04
TI  - A Study of Customs Tax Risk Management
BT  - 2018 5th International Conference on Management Science and Management Innovation (MSMI 2018)
PB  - Atlantis Press
SP  - 1
EP  - 4
SN  - 2352-5428
UR  - https://doi.org/10.2991/msmi-18.2018.1
DO  - https://doi.org/10.2991/msmi-18.2018.1
ID  - DUAN2018/04
ER  -