Abstract: | In the new historical stage, China Customs needs to formulate a new strategy, to overcome the shortcomings of former Customs strategies, to take capacity building as the core on the basis of strategy theory, trade theory and public management theory, to properly handle the relationship between the Customs and the importers and exporters, customs and local governments, as well as that between China Customs and the international customs ad- ministrations, and to enhance the Customs revenue collection (fiscal extraction) capacity, in- filtration capacity, macro--control capacity, enforcement capacity and administrative capacity. |