摘要
综合治税是近年海关税收管理实践的重大创新,取得了显著的效果。文章借用当代公共行政学的最新成果之一——治理理论的分析框架与方法,从理论层面对综合治税实践加以解读,探寻其中蕴含的治理思想,并前瞻性地展望了关税管理向关税治理模式变迁路径与创新构想,以期进一步充实关税管理理论,并对海关综合治税实践提供一定的前瞻性指导。
Integrated governance on tax made by the Customs is a major innovation in the customs management in recent years and significant results have been achieved. By borrowing one of the latest achievements of contemporary public administration ——the analytical framework and methods of governance theory, from the theoretical level, this paper makes an explanation of the practice of integrated governance on tax, so as to find out the implied governance ideas and in perspective put forward the ways of transferable model from the customs management to the customs governance and innovative ideas in order to further enrich the customs management theory and provide a certain perspective guidance for the practice of integrated governance on tax.
出处
《桂海论丛》
2008年第3期67-70,共4页
Guihai Tribune
关键词
科学治关理念
综合治税
治理
scientific concept of the customs governance
integrated governance on tax, governance
