基于OECD国家经验论海关税收职能演变的影响因素及其借鉴意义-行政管理专业论文.docxVIP

摘 要 根据《中华人民共和国海关法》的规定，海关是国家进出关境的监督管理机 关，征收关税和其他税、费是海关的四项基本任务之一。海关税收具有财政、保 护、调节三大职能。 长期以来，海关税收是我国财政收入的重要来源之一，是海关所有职能中的 重中之重。我国自从加入世界贸易组织以后，更深层次更广范围地融入全球经济， 也面临着更为激烈的国际竞争。与此同时，我国社会主义经济建设取得了举世瞩 目的成就，经济的发展使得税源扩大，海关税收的重要性相对下降。为了与国内 政治经济环境相适应，我国海关税收职能将如何演变，是本文研究的主要内容。 本文分为五大部分：第一部分为导论，对研究背景、意义、内容与方法进行 了简要介绍。第二部分分析了英、美、中三国海关税收职能的历史演变轨迹，总 结出了不同历史时期海关税收职能的转变过程。第三部分为对 OECD 七国及中国 海关税收财政职能的实证分析，并比较分析了二者模型产生差异的原因。第四部 分将二、三部分的结论综合，认为从长期来看，海关税收职能必将弱化，海关税 收职能的重心从财政作用、保护作用向调节作用转移，而海关职能也逐渐以环保、 反恐等新兴职能为主，但就短期来说，海关税收职能仍是我国海关的主要职能之 一。 关键词：海关税收，OECD，财政作用，保护作用，调节作用 Abstract Under the Article 2 of Customs Law of Peoples Republic of China, the Customs of the People’s Republic of China is a government organization responsible for supervision and control over all arrivals in and departures from the Customs territory hereinafter referred to as the territory. Collecting Customs duties and other taxes and fees is one of the four basic tasks of Customs. The functions of Customs revenue include collecting fiscal revenue, protecting the domestic industry and regulating the economies. For a long time, Customs revenue is an important source of fiscal revenue, which makes it a top priority in all the functions of the customs. Since Chinese entry into the World Trade Organization, China has deeper and broader integrated into the global economy, meanwhile facing more intense international competition. At the same time, China has made remarkable achievements in economic development, which expands of tax sources and decline in the importance of customs revenue. How would the function of Customs revenue evolve to adapt to the international and domestic political and economic environment is the main content of this thesis. This thesis is divided into five chapters. The first chapter is a brief introduction of the research background, significance, contents and methods. The second chapter analyzes the historical evolution of customs revenue functions of Britain, the United States and China. This chapter sum