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。本文借用当代公共行政的最新成果之一——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。
Comprehensive tariff governance is an important innovation of recent years in the practice of tariff in management and it has made great progress. The paper demonstrates one of the latest achievements of public administration-analysis of governance theory, studies and discovers the implications of governance thought, look into the distance of the road to the changes of tariff governance mode so as to luther fill tariff governance theory.
出处
《山西财政税务专科学校学报》
2008年第2期45-49,共5页
Journal of Shanxi Finance & Taxation College
关键词
科学治关理念
综合治税
治理
scientific governance
comprehensive governance
governance
