A Study of Customs Tax Risk Management

DOI

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.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

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  - Proceedings of the 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  - 10.2991/msmi-18.2018.1
ID  - DUAN2018/04
ER  -