我国履行TFA承诺问题研究

发布时间：2018-03-17 04:02

本文选题：贸易便利化　切入点：A类承诺　出处：《大连海事大学》2017年硕士论文　论文类型：学位论文

【摘要】：《贸易便利化协定》(the Trade Facilitation Agreement,简称TFA)作为"巴厘一揽子协定"的重要组成部分,已以修正议定书的方式进入WTO协定附件1A中。由于成员国间实施TFA承诺的能力有较大差异,TFA在履行承诺义务上灵活运用分类方式,确立弹性处理形式。2015年9月4日,我国完成TFA的国内批准程序,并向WTO贸易便利化筹备委员会提交了 A类承诺通报以及国内批准书。自我国加入WTO以来,这是首个谈判并制定的全球性经济规则,所以研究TFA承诺问题是应对其生效、实施的积极举措。面对这种趋势,我国贸易便利化变革势在必行。其中,海关在落实TFA方面做了大量的准备工作,通过一系列措施为企业对外贸易扫除了诸多障碍,但是我国的贸易便利化尚不成熟,还存在制度上、技术上、法律上的诸多不足。综观我国贸易便利化现状,与TFA要求差异较大的方面主要集中在B类承诺(确定和公布平均放行时间、单一窗口、货物暂进口与入境及出境加工和海关合作)。优化贸易便利化现状不仅是我国履行TFA承诺的义务,更是带动口岸综合监管能力升级的契机,对以外促内的通关制度改革进程具有重大意义。因此,为推进贸易便利化,保持我国货物贸易竞争力,消除我国加入其他多边协定的障碍,同时为企业提供最大的通关便利,积极探索消除差距的方法是当务之急。本文结合我国通关实际,分五章对目前我国履行TFA承诺存在的问题进行系统性研究,并在此基础上提出解决方案。第一部分介绍TFA的理论基础,第二部分从性质、效力、内容和意义四方面对TFA进行概述,并将TFA与其序言部分提及的GATT相关条款进行对比。第三部分分析A类承诺中过境手续、费用以及我国"预归类"制度与履行TFA承诺间的差距。第四部分将我国现状与B类承诺对比,指出目前存在的通关时效性、部门配合、法律制度建设、制度完善等方面的问题。第五部分针对前述分析,借鉴新加坡、日本、美国等国经验,从法律、技术、程序、管理等方面提出完善通关流程的建议。在法律制度建设方面,调整海关法律法规,增强信息透明度;在制度完善方面,深化"单一窗口"制度,完善保税港区法律制度建设;在管理结构层面,加强部门协调,改革管理体制,深化海关合作关系。
[Abstract]:The Agreement on Trade Facilitation / the Trade Facilitation Agreement (TFAA) as an important component of the Bali Facilitation Agreement, Has been entered into Annex 1A of the WTO Agreement in the form of an amended Protocol. As there are significant differences in the ability of member States to implement TFA commitments, the flexible use of classification in fulfilling commitments and the establishment of flexible forms of treatment. September 4th 2015, China has completed the domestic ratification procedure of the TFA and submitted to the Preparatory Committee for Trade Facilitation of the WTO a notification of commitment and domestic ratification. This is the first global economic rule negotiated and formulated since China's accession to the WTO. Therefore, studying the issue of TFA commitment is a positive measure to take effect and implement it. In the face of this trend, it is imperative for China to transform its trade facilitation. Among them, Customs has made a lot of preparations for the implementation of TFA. Through a series of measures, many obstacles have been removed for enterprises' foreign trade, but China's trade facilitation is not yet mature, and there are still many deficiencies in system, technology and law. Major differences from TFA requirements focus on category B commitments (determination and publication of the average release time, single window, Temporary Import and exit processing of goods and Customs Cooperation. Optimizing the current situation of Trade Facilitation is not only China's obligation to fulfill its TFA commitments, but also an opportunity to promote the upgrading of the comprehensive supervision capacity of ports. Therefore, in order to promote trade facilitation, maintain the competitiveness of China's trade in goods, remove the obstacles to China's accession to other multilateral agreements, and at the same time provide the greatest customs clearance facilities for enterprises, It is urgent to explore the ways to eliminate the gap. This paper, based on the reality of China's customs clearance, makes a systematic study on the problems existing in the implementation of China's TFA commitments in five chapters. The first part introduces the theoretical basis of TFA, the second part summarizes the nature, effectiveness, content and significance of TFA. And compare TFA with the relevant provisions of GATT mentioned in the preamble. Part III analyses the transit procedures in the category A commitments, Part 4th compares the present situation of our country with the type B commitment, and points out the time effect of customs clearance, the cooperation of departments, and the construction of legal system. Part 5th aims at the foregoing analysis, draws lessons from the experiences of Singapore, Japan, the United States, and puts forward some suggestions for perfecting the customs clearance process from the aspects of law, technology, procedure, management, etc. In terms of legal system construction, Readjusting customs laws and regulations to enhance transparency of information; deepening the "single window" system and perfecting the legal system of bonded port areas in terms of system perfection; strengthening departmental coordination and reform of the management system at the level of management structure, Deepen customs cooperation.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D996.1

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