保税制度国际比较与中国关税法立法——兼论保税及保税制度的政策属性

发布时间：2019-02-25 10:18

【摘要】：保税制度是关税法立法的重点和难点问题。国际比较研究表明,保税是关税的核准缓缴制度,属于关税税收政策范畴。《关于简化和协调海关制度的国际公约修正案议定书》(以下简称《京都公约》)规定的海关仓库、自由区与进口加工制度,为世界各国立法实践提供了思路范式。我国关税法立法应设置"关税减免与特别征收措施"章节规定保税制度,明确保税概念,科学设置各类海关特殊监管区适用的关税政策,确定加工贸易、无代价抵偿制度,引入免税商店条款,增加选择性征税制度等。
[Abstract]:The bonded system is the key and difficult problem in the legislation of tariff law. International comparative studies show that bonded duty is a system of customs clearance and deferred payment, which falls within the scope of the tariff tax policy. Customs warehouses provided for in the Protocol of Amendment to the International Convention on the simplification and Harmonization of Customs regimes (hereinafter referred to as the Kyoto Convention), The free zone and import processing system provide the mode of thinking for the legislative practice of countries all over the world. The legislation of tariff law of our country should set up the section of "measures of tariff reduction and exemption and special collection" to stipulate the bonded system, clarify the concept of bonded tax, scientifically set up the customs policy applicable to all kinds of special customs supervision areas, determine the system of processing trade and compensate for no cost. Introduction of duty-free shop clauses, increase the system of selective taxation, and so on.
【作者单位】：上海市浦东新区国家(地方)税务局;中国政法大学财税法研究中心;海关总署政策法规司;全国人大常委会办公厅人事局;
【基金】：世界银行“海关特殊监管区域税收政策国际比较研究”项目财政部“关税立法国际比较研究”项目海关总署国际司“欧盟海关法翻译与比较研究工作”项目上海市教委2016年度“晨光计划”项目“丝绸之路经济带贸易畅通法律机制构建研究——基于海关国际合作视角”(项目编号:16CG68) 中国政法大学校级人文社会科学研究项目“中欧关税立法比较与借鉴研究”(批准号:15ZFZ82008) 中央财经大学“中国财政发展协同创新中心”项目的阶段性研究成果
【分类号】：D922.221;D996.2

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