| 我国保税区管理体制的成因、弊端及体制重构 |
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| 引用本文： | 李友华.我国保税区管理体制的成因、弊端及体制重构[J].安徽师范大学学报(人文社会科学版),2004,32(3):264-271. |
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| 作者姓名： | 李友华 |
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| 作者单位： | 集美大学,社科系,福建,厦门,361021 |
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| 摘 要： | 在全面分析我国保税区现行管理体制的历史成因、管理模式及弊端的基础上,提出我国保税区从宏观、微观到海关监管三个层面管理体制重构的目标模式.
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| 关 键 词： | 保税区 管理体制 弊端 体制重构 |
| 文章编号： | 1001-2435(2004)03-0264-08 |
| 修稿时间： | 2004年12月28日 |
Causes, malpractices and reconstruction of the administration system in the regions free from tax in China |
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| LI You-hua.Causes, malpractices and reconstruction of the administration system in the regions free from tax in China[J].Journal of Anhui Normal University(Humanities and Social Sciences),2004,32(3):264-271. |
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| Authors: | LI You-hua |
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| Abstract: | The paper gives a comprehensive analysis of the historical causes, administration pattern and malpractices of the present administration system in the regions free from tax. Based on the analysis, it puts forward a pattern of administration reconstruction in macroscale and microscale, and custom supervision. |
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| Keywords: | regions free from tax administration system malpractices system reconstruction |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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