發(fā)布時間：2018-03-29 07:05

  本文選題：海關(guān)特殊監(jiān)管區(qū)域　切入點：保稅區(qū)　出處：《大連理工大學(xué)》2015年碩士論文

【摘要】：我國對自由貿(mào)易區(qū)的探索是以保稅區(qū)為起點,我國在上世紀(jì)90年代,開始逐步建立起一系列類似但又有所區(qū)別的特殊經(jīng)濟(jì)區(qū)域,這一類區(qū)域統(tǒng)稱為海關(guān)特殊監(jiān)管區(qū)域,福田保稅區(qū)就是第一批建立的海關(guān)特殊監(jiān)管區(qū)域之一,并且具有非常獨特的地理優(yōu)勢。發(fā)展到今天,我國海關(guān)特殊監(jiān)管區(qū)域已經(jīng)出現(xiàn)了六種不同的類型,但是仍保持著保稅區(qū)的雛形。本文在綜合多名學(xué)者研究的基礎(chǔ)上,采用文獻(xiàn)研究、綜合分析、對比分析、實證研究等方法,確立了福田保稅區(qū)作為海關(guān)特殊監(jiān)管區(qū)域的典型意義,通過對福田保稅區(qū)的發(fā)展現(xiàn)狀、發(fā)展歷程實地調(diào)查及總結(jié)分析,提出功能定位不明、法律依據(jù)滯后、管理體系低效是目前制約福田保稅區(qū)發(fā)展的癥結(jié)所在,隨后通過對比現(xiàn)行區(qū)域監(jiān)管模式、法律狀況、區(qū)域管理模式、海關(guān)監(jiān)管現(xiàn)狀并進(jìn)行分析研究,嘗試提出從定位發(fā)展方向、完善法律建設(shè)、健全管理體制、構(gòu)建信息平臺等四個層面對福田保稅區(qū)發(fā)展提出對策建議,并可以作為案例推廣延伸到全國海關(guān)特殊監(jiān)管區(qū)域。文中所提出的“寬境寬區(qū)”的監(jiān)管模式,是對國際通行和我國現(xiàn)行的監(jiān)管理念的一種改進(jìn),如能實現(xiàn),將能夠極大的提高我國海關(guān)特殊監(jiān)管區(qū)域中貨物流轉(zhuǎn)的效率、降低企業(yè)成本,對于提升區(qū)域吸引力和競爭力具有重要意義,在目前國內(nèi)已發(fā)表論文中暫時沒有這方面的內(nèi)容。這種監(jiān)管模式的改變實際上是對我國現(xiàn)有海關(guān)特殊監(jiān)管區(qū)域監(jiān)管理念的一次創(chuàng)新改革,為實現(xiàn)這種監(jiān)管模式,還需要法律、管理體制的調(diào)整和支持,以及信息化管理系統(tǒng)的應(yīng)用,這些在文中也都提出了較為詳細(xì)的建議或方案。
[Abstract]:In the 1990s, China began to establish a series of similar but differentiated special economic regions, which are called special customs supervision areas. The Futian bonded area is one of the first customs special supervision areas established and has a very unique geographical advantage. Today, there have been six different types of customs special supervision areas in China. But it still keeps the embryonic form of bonded area. Based on the research of many scholars, this paper adopts the methods of literature research, comprehensive analysis, comparative analysis, empirical research, etc. This paper establishes the typical significance of Futian bonded area as the special supervision area of customs. Through the field investigation and summary analysis of the development status, development course of Futian bonded area, the author points out that the function of Futian bonded area is unclear and the legal basis lags behind. The inefficiency of management system is the crux of restricting the development of Futian bonded area at present. Then, by comparing the current regional supervision model, the legal situation, the regional management model, the current situation of customs supervision and analysis, this paper tries to put forward the orientation and development direction of Futian Free Trade Zone. To perfect the legal construction, perfect the management system, construct the information platform, and put forward the countermeasures and suggestions to the development of Futian bonded area. And it can be extended to the special customs supervision area of the whole country as a case study. The model of "wide border and wide area" put forward in this paper is an improvement on international usage and the present supervision idea of our country, if it can be realized, It will greatly improve the efficiency of goods circulation in the special customs supervision area of our country and reduce the cost of enterprises. It is of great significance to enhance the regional attractiveness and competitiveness. There is no such content in the papers published at present in China. The change of this supervision mode is in fact an innovative reform of the concept of regional supervision of customs special supervision in our country. In order to realize this kind of supervision model, we still need laws. The adjustment and support of the management system and the application of the information management system also put forward more detailed suggestions or schemes in this paper.
【學(xué)位授予單位】：大連理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F752.5

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本文編號：1680067