近代云南海关法律制度研究

发布时间：2018-06-29 16:14

  本文选题：近代 + 云南　； 参考：《思想战线》2013年01期

【摘要】：正19世纪60年代,近代中国海关开始建立,成立了由外国人把持的海关总税务司署,该机构在清代和民国时期是各地海关的首脑机关。在此时期,云南省也先后设立蒙自关、思茅关、腾越关,直属海关总税务司署管辖。作为海关成立和运行的依据,近代云南海关法律制度得以产生。该法律制度的建立,对近代云南各海关管理体制、监管程序、征收模式的构建起到了指引和支撑作用,有助于海关活动的规范化和制度化,进而推动了云南对外贸易的开展。一、近代云南海关法律制度的建立法国殖民者侵占越南后,为将云南纳入世界资本主义市场体系,方便其掠夺资源,倾销
[Abstract]:In the 1860s, the modern Chinese Customs began to be established and set up the General Administration of Customs and Taxation under the control of foreigners, which was the head of the customs offices in the Qing Dynasty and the Republic of China. In this period, Yunnan Province has also set up Mengzi customs, Simao Guan, Teng Yue Guan, directly under the jurisdiction of the General Department of Customs Taxation Department. As the basis for the establishment and operation of customs, the modern Yunnan Customs legal system was produced. The establishment of this legal system has played a guiding and supporting role in the construction of modern Yunnan customs management system, supervision procedure and collection mode, which is helpful to the standardization and institutionalization of customs activities, and thus promotes the development of Yunnan's foreign trade. First, the establishment of the legal system of customs in Yunnan in modern times, after the French colonists occupied Vietnam, in order to bring Yunnan into the world capitalist market system, to facilitate its plundering of resources, dumping
【作者单位】： 云南大学法学院;云南财经大学马克思主义学院;
【分类号】：D929;D922.295
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本文编号：2082663