本文選題：海關(guān)緝私 + 水客走私�。� 參考：《哈爾濱工業(yè)大學》2014年碩士論文

【摘要】：水客走私由來已久，不僅大肆偷逃國家稅收，而且嚴重擾亂正常通關(guān)秩序以及市場經(jīng)濟貿(mào)易秩序，對深港兩地經(jīng)濟發(fā)展、民眾生活造成了巨大的危害。一直以來，深圳海關(guān)緝私局始終保持打擊水客走私高壓態(tài)勢，反走私取得了一定成效。然而，隨著水客走私采取了更趨專業(yè)、智能、隱蔽的走私方式，緝私工作面臨著艱巨嚴峻的考驗。本文從深圳海關(guān)緝私局角度，首先，概述了深圳關(guān)區(qū)水客走私的現(xiàn)狀和問題，通過分析水客走私活動特點、水客走私危害，重點分析深圳關(guān)區(qū)的緝私現(xiàn)狀，說明當前反走私形勢嚴峻，闡述緝私部門研究水客問題的現(xiàn)實意義。其次，在經(jīng)濟學理論和公共管理理論分析的基礎(chǔ)上，運用理論分析與案例研究相結(jié)合的方法，結(jié)合當前深圳口岸水客走私與反走私的形勢，從政策、法律、情報機制、綜合治理、執(zhí)法能力等方面深入剖析海關(guān)緝私部門面臨的難題及原因。最后，，根據(jù)筆者實際工作經(jīng)驗，運用管理學原理和方法，提出治理深圳關(guān)區(qū)水客走私問題的緝私對策。
[Abstract]:The smuggling of water passengers has a long history, not only to evade the national tax, but also to seriously disrupt the normal customs order and the order of the market economy and trade. It has caused great harm to the economic development of Shenzhen and Hong Kong and the life of the people. Since the Shenzhen Customs Smuggling Bureau has always maintained the high pressure situation of smuggling of water passengers, and the anti smuggling has achieved certain results. With the smuggling of water passengers, the smuggling way of smuggling, which is more professional, intelligent and concealed, is faced with an arduous test. From the angle of Shenzhen customs anti smuggling Bureau, this paper first summarizes the current situation and problems of smuggling in Shenzhen, through the analysis of the characteristics of the smuggling and the smuggling of the water passenger, and focuses on the analysis of the arrest of the Shenzhen district. The situation of the private situation shows the serious situation of anti smuggling, and expounds the practical significance of the research on the problem of the smuggling in the anti smuggling department. Secondly, on the basis of the economic theory and the analysis of the theory of public management, the combination of theoretical analysis and case study is combined with the situation of smuggling and anti smuggling at the current Shenzhen port, from the policy, the law, and the intelligence machine. The problems and reasons for the anti smuggling Department of the customs are thoroughly analyzed in the aspects of the system, comprehensive management and law enforcement ability. Finally, according to the author's practical experience, the anti smuggling Countermeasures of the smuggling of water passengers in Shenzhen district are put forward by using the principles and methods of management.

【學位授予單位】：哈爾濱工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F752.5

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1 楊茸;深圳海關(guān)緝私局打擊水客走私對策研究[D];哈爾濱工業(yè)大學;2014年

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