碩士 / 國立中山大學 / 大陸研究所 / 85 / The Chinese Customs Service was established as early as 1854. From then to 1949, the Service was under the direction of foreign nationals. It was in the year of 1949 that the Chinese government split itself into two parts. The legitimate one moved to Taiwan and its surrounding islets, whereas the revolutionary one ruled the mainland region. Thus, there have been two Customs systems in China.
Across the Taiwan Strait, the two sides have not bridged their differences for nearly fifty years, which continues to the present time. On Taiwan, the government introduced a democratic political environment conducive to the development of free enterprises. During recent years, Taiwan ushered in a fully automated system for customs clearance not only for air and sea cargoes, but for passengers as well. With this modernization, the Customs on Taiwan has forged ahead in the global stage of customs administrations.
On the other hand, government of the People''s Republic of China in the mainland enforced Communism in which a centralized coterie took control of political and economic developments. Although the year of 1979 saw a gradual change in the direction of open door policy - namely a socialistic market economy - there is still a long road to tread in order to achieve modernization. However, with the onset of 1980, the Communist government did breathe new life into the Customs administration by placing it under the direct supervision of the State Council while at the same time increasing both staff and stations for service.
Taking 1949 as a great divide, the two Customs administrations across the Taiwan Strait ran their mutually different systems at the dictate of their respective governments. Reciprocal contacts and communications have been slow and symbolical. What are indeed the points of similarity and dissimilarity and what are the comparative advantages and disadvantages? These are food of thought.
The primpary aim of this thesis is to conduct a comparative analysis of the Customs systems on both sides of the Stait in respect of historical development, Customs legal base, organizational level, major functions, personnel structure (recruitment, training, remuneration, and benefits), clearance procedures (type of declartion, formulation of tariff, cargo examination, classification, assessment, clearance automation, appeal process, refund, tax recovery, tax collection by proxy, and export duty), interdiction (scope, method, and inter-agency joint operation), tax relief, privilege, bonding, and other important subjects. It is hoped that the delineation of the degree of divergence as well as the comparative analysis of the merits between the two systems emerging from the study will serve as a reference for all parties concerned.
When it comes to the idea of the global village, there is much in evidence of a general trend of comparability, uniformity, and universality in such areaa as Transaction Value System, Harmonized Commodity Description and Coding System, and Electronic Data Interchange, and no less so throughout such international organizations as WTO, WCO, EU, APEC, and a host of others. On the strength of this premise, the thesis undertakes to shed more light than before on the present situation and future of Customs interflow between the two sides of the Strait, with the ultimate hope of fostering a better relationship between them to the benefit of the Chinese people as a whole.
The conclusions of the thesis, from my own perspective, may provide our government and scholars with suggestions and provoke further academic contributions. Based on such conclusions, the two Customs administrations across the Strait have further domain to explore, which comprises trade liberalization, tariff reduction, clearance acceleration, service orientation, and combat readiness against smuggling syndicates. Therefore, both Taiwan Customs and Mainland Customs are now on the road of adaptation and transformation.
| Identifer | oai:union.ndltd.org:TW/085NSYS3025005 |
| Date | January 1997 |
| Creators | 彭木統 |
| Contributors | 洪墩謨 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 163 |
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