随着全国打击走私、骗汇活动的深入开展，走私的成本和风险越来越高，而走私分子则另辟蹊径以求一逞。以前通过走私渠道进口的大部分高值敏感商品现已通过正常渠道进口。随之，低、瞒报价格逃税、骗汇的现象愈显突出，海关审价工作更加艰巨、复杂。在审价人员不足的情况下，为 With the deepening crackdown on smuggling and foreign exchange fraud in the country, the costs and risks of smuggling are getting higher and higher, while smugglers are trying their best to find their way out. Most of the high value-sensitive commodities previously imported through smuggling channels are now imported through normal channels. Followed, low, conceal the price of tax evasion, the phenomenon of more obvious foreign exchange fraud, the trial of the Customs more difficult and complex. In the absence of auditors,