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自2008年海关总署开展引入中介机构参与海关稽查试点以来,逐步向全国各海关铺开,至今已有近6个年头。由于海关稽查是一项综合性较强的工作,稽查人员必需具备较高的专业知识及专业技能,尤其是进出口业务操作流程及相关法律法规,而这部分往往成为中介机构尤其是会计师事务所的短板。所以,试点初期,中介机构多接受海关部分委托,运用自己擅长的财务知识、审计技能、内控经验协助海关完成稽查项目部分工作。随着引入工作逐步推开,中介机构参与经验逐步成熟,海关稽查部门已加快向全面委托(即整个稽查项目委托实施)推进。目前海关稽查分三类,即验证稽查、常规稽查和专项稽查,
Since 2008, the General Administration of Customs started to introduce intermediary agencies to participate in the customs inspection pilot, gradually spreading to all customs throughout the country, has nearly 6 years. As the customs inspection is a comprehensive and strong work, inspectors must have high professional knowledge and professional skills, especially the import and export business processes and related laws and regulations, and this part often become an intermediary agencies, especially accounting firms Short board. Therefore, in the initial stage of the pilot project, the intermediary agencies accepted more than the custom from the customs department and used their own good financial knowledge, audit skills and internal control experience to assist the customs in completing the tasks of the audit project. With the gradual opening up of the introduction, intermediary agencies have gradually become more involved in the experience, and the customs inspection department has accelerated its promotion to the full commission (that is, the commissioning of the entire inspection project). At present, customs inspection consists of three categories: verification inspection, routine inspection and special inspection,