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dc.contributor.advisor朱炎生
dc.contributor.author郑宗亨
dc.date.accessioned2016-02-14T02:22:16Z
dc.date.available2016-02-14T02:22:16Z
dc.date.issued2006-09-30 11:25:46.937
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/25125
dc.description.abstract依据我国《海关法》的规定,进出口货物的收发货人为关税的纳税义务人。而在海关执法实践中,由于实际执法主要依靠海关总署所制定之规章,但规章对进出口货物收发货人规定的内涵、外延又各有不同,从而导致实践对进出口货物收发货人的理解产生诸多争议,进而对关税纳税义务人的确定产生争议。本文将以实践为角度,以近年来颁布实施之法律、行政法规、海关总署规章为基础,结合实际案例,对与进出口货物收发货人有关的规定进行辨析,同时参照国外海关立法之规定,比较中外立法在此问题上的差异,以求厘清海关法上进出口货物收发货人概念的内涵与外延,从而为关税纳税义务人在实践中的确定及适用提供学理上之解释,并对与此相关之海关法律、行政法规...
dc.description.abstractAccording to the customs law in China, consignee and consigner of cargoes imported and exported refer to tariff taxpayer. However, since the practice of executing the law is mainly depended on the regulations enacted by the general customs administration, which prescribe different definition and extension of consignee and consigner, controversy is always engendered in the explanation of consignee ...
dc.language.isozh_CN
dc.relation.urihttp://210.34.4.28/opac/openlink.php?strText=12810&doctype=ALL&strSearchType=callno
dc.source.urihttp://210.34.4.13:8080/lunwen/detail.asp?serial=13221
dc.subject关税
dc.subject收发货人
dc.subject完善建议
dc.subjecttariff
dc.subjectconsignee and consigner
dc.subjectsuggestion
dc.title海关法上进出口货物收发货人概念之研究
dc.title.alternativeA Study on the Concept of Consignee and Consigner of Cargoes Imported and Exported in the Customs Law
dc.typethesis
dc.date.replied2006-07-27
dc.description.note学位:法学硕士
dc.description.note院系专业:法学院法律系_民商法学(含劳动法学、社会保障法学)
dc.description.note学号:200308070


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