中外进境行邮税征管制度比较研究

Comparative Study on the Postal Tax Policies between China and Foreign Countries

本文首先比较了中外七个国家在行邮税征管方面的制度设计及其异同,然后从旅检渠道、寄递渠道两个方面进行了细致分析,最后从价值取向和立法层面为我国行邮税征制度管改革提供了一个可操作的改革框架,并给出具体的操作性建议。

The paper first compares the similarities and differences between China and other six foreign countries in postal tax policies,and then makes a detailed analysis from two aspects:the channel of travel inspection,and the channel of post and express delivery inspection.Finally,it provides an operable reform framework and principles for the reform of the postal tax policy in China from the value-based orientation and the legislative level,and then proposes specific operational suggestions for the reform.