海关稽查一般分为稽查前准备、搜集稽查证据、综合稽查证据、形成稽查结论等几个阶段。本文将集中探讨稽查前两阶段的方法及其运用问题。 一、稽查前的准备工作 稽查的前期准备相当重要,具体做法主要包括以下几方面: (一)明确稽查任务 稽查前明确任务,能做到心中有数,有的放矢,使整个稽查活动自始至终沿着一条主线进行。避免顾此失彼或眉毛胡子 Customs inspections are generally divided into several stages, such as pre-audit preparation, collection of inspection evidence, comprehensive inspection evidence, and formation of inspection conclusions. This article will focus on examining the methods and applications of the first two phases of the audit. First, preparations for the pre-audit audit The preliminary preparations for the audit are very important. The specific methods include the following aspects: (1) Defining the inspection tasks The clear tasks before the inspection will enable them to know what they are doing and what they can do, so that the entire inspection activity will follow the main line from beginning to end. get on. Avoid misconduct or eyebrow beard