税收价格论认为税收是公众消费公共物品而支付的价格,因此征税人和纳税人作为征税主体在权利和义务上也应该达到完整的统一。借鉴税收价格论,从税收治理和纳税人管理两个方面进行深入思考,对海关税收征管工作提供新思路,对强化海关税收职能管理具有重要的现实意义。 Tax price theory that tax is the public pay public goods and the price paid, so the taxpayers and taxpayers as tax subjects in the rights and obligations should also be complete unity. Learn from the tax price theory, from the tax administration and taxpayer management in two aspects to conduct in-depth thinking on customs tax collection and management work to provide new ideas on the strengthening of customs duties and functions of management has important practical significance.