Article 12 When carrying out checks, customs officers shall show their customs externalauditing Certificates.
第十二条海关进行稽查时,海关工作人员应当出示海关稽查证。
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Article 2 Customs carrying out external audits shall abide by the externalAuditing Regulations and these Measures.
第二条海关实施稽查应当遵守《稽查条例》和本办法。
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Based on a two-stage large shareholder exploitation model, we examine the relationship among ownership structure, agency cost and externalauditing demand.