摘要
腾冲关设立后,海关监管职能得以充分发挥。本文从腾冲海关的设立过程、征收关税职能和监管职能,对腾冲关的地位进行分析。结果表明,腾冲关有效监管进出国境货物和运输路线,是云南一个重要的口岸城市。
After the establishment of tengchong customs, the customs supervision functions can be full played. the paper analyzes the establishment process, tariffs functions and regulatory functions and status of tengchong customs. the results showed that tengchong customs can effectively supervise the goods in transit and transportation routes, and it is an important port city in yunnan.
出处
《价值工程》
2013年第6期296-297,共2页
Value Engineering