全国海关稽查工作会议提出,在当前的形势下,开展稽查工作应当遵循“依法稽查监督,引导企业自律,保障国家税收,贯彻方便严密”的工作方针。我认为这一方针对当前和今后积极、稳妥地推进稽查制度,带动海关业务的全面改革,逐步建立现代海关制度具有重大的指导意义。在此,谈谈自己对在具体工作中应如何准确地理解稽查工作方针,指导稽查工作实践的一些思考。 According to the work conference of the National Customs Inspection, under the current situation, the inspection work should follow the working guideline of “inspecting and supervising enterprises according to law, guiding enterprises to self-discipline, safeguarding national tax revenue, and implementing strict and convenient measures.” I think this guideline is of great guiding significance for the active and steady promotion of the auditing system now and in the future, the comprehensive reform of the customs administration, and the progressive establishment of a modern customs system. Here, to talk about their own specific work should be how to accurately understand the work of the audit guidelines, to guide some of the practice of inspection work.