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我国大陆和台湾地区从20世纪50年代起都围绕关税法律制度进行了多次改革和调整,尽管不同时期特定的政治、经济、文化存在客观差异,但两岸关税制度改革及其发展的基本方向和具体措施仍具有相当的趋同性。研究台湾地区“关税法”的历史演进、体系架构及其制度规定,对大陆关税立法有重要借鉴意义。从立法理念来讲,税收法定主义、税收债权债务关系说应为关税立法所秉承的法治精神与政策理念;从立法架构与制度设计来看,关税法立法架构、关税纳税义务人、海关担保制度等九个方面在立法过程中应做重点调整。
Since the 1950s, both mainland China and Taiwan have carried out many reforms and adjustments around the tariff legal system. Although there are objective differences in the specific politics, economy and culture in different periods, the basic directions for the reform of the cross-Strait tariff system and its development are as follows: Specific measures still have considerable convergence. Studying the historical evolution, the system structure and the rules and regulations of “Tariff Law” in Taiwan area is of great significance to China’s tax legislation. From the perspective of legislation, the tax statutory and tax credit and debt relations should be the spirit of the rule of law and the concept of policy inherited from the tariff legislation. From the perspective of the legislative framework and system design, the legislative framework of the tariff law, the taxpayers, the customs guarantee system And other nine areas should make the key adjustments in the legislative process.