摘要
本文以《关于简化和协调海关制度的国际公约》(以下简称《京都公约》)有关条款为标准,选取中国大陆和中国台湾地区关税法律制度中关税立法、关税估定及关税缴纳三个问题进行比较,探讨它们之间的差异,为彼此进一步的完善提供借鉴。
With relative clauses in Kyoto Convention as its yardstick, this paper selects three issues in tariff laws, including the legislation, assessment and payment of tariff, to make a comparison across the Taiwan Straits so as to make some improvements for both sides.
出处
《涉外税务》
CSSCI
北大核心
2008年第8期46-49,共4页
International Taxation In China
关键词
海峡两岸
关税
法律制度
京都公约
Across the
Taiwan Straits
Tariff Legal system
Kyoto convention
