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中国共产党第十三届全国代表大会确立的社会主义初级阶段的理论,是马克思主义理论与中国现阶段的客观实际相结合的产物,是指导我国各行各业从事现阶段社会主义建设的理论基础。以社会主义初级阶段的理论,结合我国的国情、海关的关情,去正确、清醒地分析现阶段中国海关的基本特征,这既是我国海关理论建设的需要,又是现阶段海关工作实际的需要。笔者拟对此作些粗浅的探讨。
The theory of the primary stage of socialism established by the 13th National Congress of the Communist Party of China is a product of the combination of Marxist theory and objective reality at the present stage in China. It is the theoretical basis for guiding all walks of life in China in the current stage of socialist construction. Based on the theory of the primary stage of socialism, combined with China’s national conditions and the Customs’ customs, we must correctly and soberly analyze the basic characteristics of China’s customs at the current stage. This is not only the need for China’s customs construction, but also the actual needs of customs at the current stage. . The author intends to do some superficial exploration.