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价值规律作用下的企业对效益最大化的追求,客观地要求进出口货物最快捷地通关。因此,快捷通关就成为以企业为导向的现代海关制度必须达到的目标之一。快捷通关是指货物以最简单的手续、最短的时间和最低的费用通过海关监管的口岸。但是海关为了保证货物跨关境流动的合法性,需要对货物监管保持必要的限度,即货物通关需要必要的手续、必要的时间和必要的费用。传统海关制度把必要限度的监管在通关环节一次性地以审单、查验、征税等程序和方式施加于货物之上,虽然保证了执
The pursuit of profit maximization by enterprises under the influence of the law of value objectively requires the fastest customs clearance of import and export goods. Therefore, quick customs clearance has become one of the goals that must be achieved in a modern, enterprise-oriented customs system. Express customs clearance refers to the port through which the goods are handled through the customs with the simplest procedures, the shortest time and the lowest cost. However, in order to ensure the legality of cross-border flows of goods, the customs need to maintain the necessary limits on the supervision of the goods, that is, necessary procedures, necessary time, and necessary expenses for customs clearance of goods. The traditional customs system imposes the supervision of the necessary limits on the goods through the one-off examination procedures, inspections, and taxation procedures.