深圳福田保税区发展案例研究

发布时间：2018-03-29 07:05

本文选题：海关特殊监管区域　切入点：保税区　出处：《大连理工大学》2015年硕士论文

【摘要】：我国对自由贸易区的探索是以保税区为起点,我国在上世纪90年代,开始逐步建立起一系列类似但又有所区别的特殊经济区域,这一类区域统称为海关特殊监管区域,福田保税区就是第一批建立的海关特殊监管区域之一,并且具有非常独特的地理优势。发展到今天,我国海关特殊监管区域已经出现了六种不同的类型,但是仍保持着保税区的雏形。本文在综合多名学者研究的基础上,采用文献研究、综合分析、对比分析、实证研究等方法,确立了福田保税区作为海关特殊监管区域的典型意义,通过对福田保税区的发展现状、发展历程实地调查及总结分析,提出功能定位不明、法律依据滞后、管理体系低效是目前制约福田保税区发展的症结所在,随后通过对比现行区域监管模式、法律状况、区域管理模式、海关监管现状并进行分析研究,尝试提出从定位发展方向、完善法律建设、健全管理体制、构建信息平台等四个层面对福田保税区发展提出对策建议,并可以作为案例推广延伸到全国海关特殊监管区域。文中所提出的“宽境宽区”的监管模式,是对国际通行和我国现行的监管理念的一种改进,如能实现,将能够极大的提高我国海关特殊监管区域中货物流转的效率、降低企业成本,对于提升区域吸引力和竞争力具有重要意义,在目前国内已发表论文中暂时没有这方面的内容。这种监管模式的改变实际上是对我国现有海关特殊监管区域监管理念的一次创新改革,为实现这种监管模式,还需要法律、管理体制的调整和支持,以及信息化管理系统的应用,这些在文中也都提出了较为详细的建议或方案。
[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.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F752.5

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