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随着国际投资活动的发展,世界经济活动由单纯的商品输出入发展到资本的输出入和商品的输出入并行。由于资本的输出入涉及由资本的输出入带来的相关的货物、人员及外汇的出入境,从国家的吸引和管理国际投资的政策出发,对其在税收、出入境手续等方面有不同于一般国际贸易的要求,需要海关对国际投资的管理方面有不同于一般国际贸易管理的政策和措施。国家制定和海关执行有关国际投资的出入境管理的政策、措施,对国际投资的发展有直接的影响。因此海关在国际投资领域的作用亦日见突出。特别是境外到境内的投资,对接受投资的国家来说,海关在贯彻国
With the development of international investment activities, the world economic activity has evolved from the simple import and export of commodities to the export and import of capital and the parallel export of commodities. Since the capital input and output involves the entry and exit of relevant goods, personnel and foreign exchange brought about by the capital input and output, from the perspective of the state’s policy of attracting and managing international investment, there are differences in its taxation, exit formalities, etc. The requirements of general international trade require that the customs administrations have different policies and measures on the management of international investment that are different from the general management of international trade. Policies and measures formulated by the state and implemented by the customs for the exit and entry of international investment have a direct impact on the development of international investment. Therefore, the role of the customs in the area of international investment is also becoming increasingly prominent. In particular, overseas investment in the country, the investment-receiving countries, the customs in the implementation of the country