摘要
经济全球化对各国海关的最大挑战就是如何处理好海关有效监管和便利贸易之间的矛盾。20世纪90年代以来各国海关法纷纷进行改革以适应经济发展需要。改革的主要内容包括:改革海关组织和通关程序,实现快捷通关、促进贸易发展;合理分配权利和义务,满足通关效率的需要;海关法的立法体例凸现通关制度的模式等。海关法的渊源则表现为国内海关法的国际化、国际海关法的国内化、区域海关法的兴起等特点。中国海关法应进一步完善海关法律体系,以适应经济全球化的挑战。
The most important challenge against the background of economic globalization is how to solve the problem between customs' valid control and fac ilitating trade. Since 1990's,many countries' customs have taken steps to adapt the need of economic development. The innovations include reforming customs orga nization and procedure in order to shortcut clearance and facilitate trade; Reas onably balancing rights and obligations to satisfy clearance efficiency; Insuri ng the clearance procedure being the core of customs legal style. The sources of customs law manifest the internationalization of the national customs law, the nationalization of the international customs law and the rising of regional cust oms law,etc. Chinese customs law should perfect legal system to suit the challen ge of economic globalization.
出处
《国际贸易问题》
CSSCI
北大核心
2005年第1期116-121,共6页
Journal of International Trade
