吴江出口加工区海关监管研究

发布时间：2018-01-21 21:32

本文关键词： 出口加工区海关监管吴江　出处：《西北农林科技大学》2015年硕士论文　论文类型：学位论文

【摘要】：吴江出口加工区作为我国较早出现的海关特殊监管区域之一,经过多年的发展取得了较好成绩。但在当前,吴江出口加工区的发展遭遇一些困难,而海关监管的某些不足是造成上述困难的重要原因之一。因此,必须站在海关监管的角度,以平行的眼光来认真审视当前吴江出口加工区的现状,在此基础上重点分析海关监管的不足和成因,并提出相应完善海关监管的举措和建议,是当务之急。本文在前人研究的基础上,回顾了国内外对出口加工区海关监管的相关理论研究和实例,论述了海关监管的基本理论；借助于管理学、经济学等理论基础以及实证分析、文献研究、比较分析等方法,首先对海关监管的相关概念进行界定,介绍了该领域内学术研究成果,为全文撰写奠定基础；然后介绍了海关监管对吴江出口加工区发展的支持作用,同时指出了吴江出口加工区当前发展所遭遇的困境,并详尽分析了与之关联的海关监管中存在的不足,如便捷通关的监管原则没有达到设想、海关监管政策出现弱化和缺失、监管的功能定位在执行中出现偏差、整体监管缺乏综合管理机制等。随后本文介绍了美国、台湾、韩国等地海关监管经验,重点介绍了国内天津、上海松江、江苏昆山等地海关监管出口加工区的经验启迪；最后结合海关现状,参照其他出口加工区海关监管的成功经验启迪,提出了改进和提升吴江出口加工区海关监管的建议：重新定位出口加工区功能设定,完善监管政策；对区内企业实施风险分类管理制度；关注现代服务业,创新海关监管内容；整合通关资源,提高监管效率；引导区内企业的转型升级；探索共同管理新机制,培育新的区内经济增长点等。本文作者系海关一线工作人员,希望通过本次研究来认真总结分析海关对出口加工区监管中的经验和不足,从而有针对性地加以完善海关监管,更好地指导今后的工作,进而为上级的决策提供参考和依据。
[Abstract]:Wu Jiang Export processing Zone (EPZ), as one of the special customs supervision areas which appeared earlier in China, has made good achievements after many years of development. However, at present, there are some difficulties in the development of Wu Jiang Export processing Zone (EPZ). Some deficiencies of customs supervision are one of the important reasons for the above difficulties. Therefore, we must look at the current situation of Wu Jiang Export processing Zone from the perspective of customs supervision. On this basis, it is urgent to analyze the shortcomings and causes of customs supervision, and put forward the corresponding measures and suggestions to improve customs supervision. This paper reviews the relevant theoretical studies and examples of customs supervision in export processing zones at home and abroad, and discusses the basic theory of customs supervision. With the help of management, economics and other theoretical basis as well as empirical analysis, literature research, comparative analysis and other methods, this paper first defines the relevant concepts of customs supervision, and introduces the academic research results in this field. Lay the foundation for full text writing; Then it introduces the supporting role of customs supervision on the development of Wu Jiang export processing zone, and points out the difficulties encountered in the current development of Wu Jiang export processing zone, and analyzes in detail the shortcomings of customs supervision. For example, the supervision principle of convenient customs clearance has not reached the assumption, the customs supervision policy has been weakened and missing, and the functional orientation of supervision has been deviated in the implementation. This paper introduces the experience of customs supervision in the United States, Taiwan, South Korea and so on, focusing on the domestic Tianjin, Shanghai Songjiang. Jiangsu Kunshan and other places customs supervision and export processing zone experience enlightenment; Finally, combining with the current situation of customs, and referring to the successful experience of other export processing zones, this paper puts forward some suggestions to improve and enhance the customs supervision of Wu Jiang export processing zones: repositioning the function of export processing zones. Perfecting the supervision policy; To implement the risk classification management system for the enterprises in the region; Pay attention to the modern service industry and innovate the content of customs supervision; Integrate the resources of customs clearance, improve the efficiency of supervision; To guide the transformation and upgrading of enterprises in the area; The author of this paper is the first line of customs staff, hoping to seriously sum up and analyze the experience and shortcomings of customs supervision of export processing zones through this study. Thus, the customs supervision should be perfected, the future work should be guided better, and the reference and basis for the superior decision could be provided.
【学位授予单位】：西北农林科技大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F752.5

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