保稅港區(qū)論文：保稅港區(qū)保稅區(qū)自由貿(mào)易區(qū)監(jiān)管法律制度

1、保稅港區(qū)論文：保稅港區(qū) 保稅區(qū) 自由貿(mào)易區(qū) 監(jiān)管法律制度【中文摘要】保稅港區(qū)是一種比保稅區(qū)更為高級(jí)的對(duì)外的經(jīng)濟(jì)區(qū) 域,它具有區(qū)位優(yōu)勢(shì)明顯、功能齊全、輻射效應(yīng)強(qiáng)大的優(yōu)勢(shì)，是一種新 型的海關(guān)監(jiān)管區(qū)域。我國(guó)第一個(gè)保稅港區(qū)是2005年設(shè)立的上海洋山 保稅港區(qū)，是國(guó)務(wù)院順應(yīng)國(guó)際、國(guó)內(nèi)經(jīng)濟(jì)形勢(shì)，運(yùn)用“區(qū)港聯(lián)動(dòng)”政策 的成果、參照國(guó)外成功經(jīng)驗(yàn)而設(shè)立的。本文運(yùn)用理論聯(lián)系實(shí)際、國(guó)內(nèi) 國(guó)外的橫向比較、歷史與現(xiàn)狀的縱向比較的方法，在比較保稅港區(qū)與 保稅區(qū)、保稅港區(qū)與自由貿(mào)易區(qū)的基礎(chǔ)上，通過(guò)對(duì)國(guó)外有關(guān)類(lèi)似經(jīng)濟(jì) 區(qū)域的監(jiān)管法律制度的分析，準(zhǔn)確把握保稅港區(qū)的特點(diǎn)，并結(jié)合國(guó)外 自由貿(mào)易區(qū)的監(jiān)管法律制度的實(shí)證分析，提出了我國(guó)

2、保稅港區(qū)監(jiān)管法 律制度存在的問(wèn)題，進(jìn)而提出構(gòu)建我國(guó)保稅港區(qū)監(jiān)管法律制度的思考 與建議。全文分為四個(gè)部分：第一部分“保稅港區(qū)監(jiān)管法律制度概述”。 本章首先介紹了保稅港區(qū)的概念及特征，辨析了保稅港區(qū)與幾個(gè)概念 的區(qū)別,分析了保稅港區(qū)的法律性質(zhì)和我國(guó)保稅港區(qū)的發(fā)展進(jìn)程。第二部分“國(guó)外及臺(tái)灣地區(qū)保稅港區(qū)監(jiān)管模式與借鑒”。本章主要分析 幾個(gè)典型國(guó)家和我國(guó)臺(tái)灣地區(qū)關(guān)于自由貿(mào)易區(qū)的界定、功能設(shè)定以及相關(guān)的法律監(jiān)管制度，以期能為我國(guó)建設(shè)類(lèi)似的區(qū)域提供參考。 第三 部分“我國(guó)保稅港區(qū)監(jiān)管法律制度的現(xiàn)狀與問(wèn)題”。本章在從立法、 行政管理體制和海關(guān)監(jiān)管體制三方面分析我國(guó)保稅港區(qū)監(jiān)管法律規(guī) 制現(xiàn)狀的基礎(chǔ)上，分析了我國(guó)

3、現(xiàn)行的法律規(guī)定及其相關(guān)政策的不足。 第四部分“我國(guó)保稅港區(qū)監(jiān)管法律制度的構(gòu)建與完善”。本章首先分析了我國(guó)保稅港區(qū)監(jiān)管法律制度完善的意義、指導(dǎo)思想和原則，然后從立法、行政管理體制和海關(guān)監(jiān)管三方面提出了構(gòu)建和完善我國(guó)保稅港區(qū)監(jiān)管法律制度的建議?！居⑽恼緽ondedport is a more advaneed external trading region tha n the bon ded area. It is a new type area un der the customssupervision with obvious locationadvantages, completefun

4、 cti ons and powerful radiati on effects.Yan gsha n Bon dedPortin Shan ghai is the first bon ded port of China, which was established bythe state council in 2005 under theinternationaland domestic economic situation,complying withthe“Zone-port Interaction” policy and referring to thesuccessful exper

5、ie nces abroad. Comb ining the theory with practice, andhoriz on tally compari ng Chi na with foreig n coun tries, vertically comparing the history with curre nt situation,also comparing the bonded portwith the bonded areaand the free trade area, this paper accurately grasped the characteristicsof t

6、he bon ded port. Then by an alyz ing theforeign supervision and legal system related to the bonded port and analyz ing the dem on strati on of the supervisi on and legal system of thefree trade area, this paper dug out someproblems in the supervision andlegal system of Chinas bonded port.Fin ally it

7、 brought forward the thi nking and suggesti ons toimprove.There are four parts in this paper:the first part is the generalintroduction of the supervision and legal system of the bon ded port. Thispart firstly in troduced the con cept and characteristics of the bon ded port,disti nguishedseveralconce

8、pts, and analyzed the characters of the legislation of the bondedport and the development of Chinas bonded port. The sec ond part isabout the supervisi on of the bon ded port in foreig n coun tries and Taiwan Area. This part mai nly an alyzed the definitions, functions and thesupervision and legal s

9、ystems of the bon ded port in several typical countries and Taiwan in order to provide the reference for China to buildsimilar area. The third part is about the present situationofthe supervision and legal system of Chinabonded port. From thelegislation, the administration system and the customs sup

10、ervisi onsystem, this part an alyzed the prese nt situati on of the supervision andlegal system of Chinas bonded port,and dug out several problems in the related policy. The last part is aboutthe structure and improvement of the supervision and legal system ofChinas bonded port. This part firstly analyzed the importance, theg