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基于治理理论,贸易便利化与海关税收治理现代化具有相通的价值理念。因此,在区域通关一体化背景下,基于贸易便利化视角,海关税收治理现代化呈现出加强区域协调治理、促进执法统一性以及提高税收征纳便利化水平这三个主要特征。通过对海关税收治理措施的实证分析发现,目前海关税收治理措施对加速跨境商品流动是有效的,但仍有必要通过进一步确立治理型税收征纳理念、建立区域海关税收治理架构和完善海关税收相关制度等策略来实现海关税收治理现代化。
Based on the theory of governance, trade facilitation has the same concept of value as the modernization of customs tax administration. Therefore, under the background of regional customs clearance integration, based on the perspective of trade facilitation, the modernization of customs tax administration shows three main features: strengthening regional coordination and governance, promoting law enforcement unity and raising the level of tax collection and facilitation. Through the empirical analysis of customs tax treatment measures, it is found that the current customs tax treatment measures are effective to speed up the flow of cross-border goods. However, it is still necessary to establish a regional tax revenue governance structure and improve the customs tax revenue by further establishing the concept of governance-type tax collection, Related systems and other strategies to achieve the modernization of customs tax administration.