中国海关通关便利化水平及其提升对策研究

发布时间：2018-09-05 06:07

【摘要】：备受关注的WTO《贸易便利化协定》已于2017年2月正式生效。该协定旨在增强WTO成员方海关法律法规透明度,规范进出口规费和清关手续,简化进出口贸易流程,降低贸易成本,助推全球贸易复苏与发展。协定的主要内容和重要落脚点是WTO各成员方海关通关的便利化。中国是WTO的重要成员,也是全球贸易大国,深入考察中国海关通关便利化水平,探索提升对策,对于中国贯彻落实《贸易便利化协定》,切实提高清关效率,营造良好的外贸环境,推动对外贸易持续稳定发展具有重要的现实意义。文章共分七章,按照《贸易便利化协定》条款要求,结合世界贸易发展形势,深入研究中国海关通关便利化情况,对阻碍通关环节问题进行了详细阐述,并提出了合理化建议和对策。首先,本文介绍了中国海关发展概况,海关监管本质和执法职能,并详细叙述了海关通关程序,以及中国海关“三互”建设,区域通关一体化向全国通关一体化过渡的进程。其次,本文选取了宁波和南昌两处典型海关作为研究对象,构建了通关便利化测度指标体系对其进行评测,结合两处海关实地调研的反馈和结果,对阻碍海关通关便利化水平提升的因素进行了详细分析。最后,本文借鉴典型发达国家先进海关监管经验,结合相关影响因素,从监管体制、海关格局、“单一窗口”建设等方面提出相应的解决措施。全文重点探析了通关环节,并列举了中国通关程序及《贸易便利化协定》对通关程序的规定,依照各环节内容进行阻碍因素探讨。同时,汲取优秀海关监管方式和措施,加大互联共通建设,不断构建和推进便捷通关、有效监管的海关通关新模式。文章认为中国海关通关水平总体良好,正逐渐融入全球贸易便利化,全国通关一体化建设初有成效,“无纸化”通关覆盖率较高。但因区域发展不平衡,多部门协作困难等原因,使得通关水平呈现差异化。全文以贸易便利化为背景,回顾了中国海关发展历程,总结了通关便利化取得的各项硕果,也深入剖析了面临的挑战。此外,本文借助贸易便利化测度指标体系,对中国典型海关通关便利化水平进行评测,提炼出典型海关特征,分析其有效做法和启示意义,以期为提升海关通关便利化水平提供思路和方案。
[Abstract]:The closely watched WTO Agreement on Trade Facilitation came into effect in February 2017. The agreement aims to enhance the transparency of customs laws and regulations of WTO members, standardize import and export fees and customs clearance procedures, simplify import and export trade processes, reduce trade costs, and promote the recovery and development of global trade. The main content of the agreement and an important foothold is the facilitation of customs clearance for WTO members. As an important member of the WTO and a major trading country in the world, China has made a thorough investigation of the level of customs clearance facilitation in China and explored measures to enhance its efforts to implement the Agreement on Trade Facilitation and improve the efficiency of customs clearance. It is of great practical significance to create a good foreign trade environment and to promote the sustained and stable development of foreign trade. The article is divided into seven chapters. In accordance with the provisions of the Agreement on Trade Facilitation and in the light of the development of world trade, the article makes a thorough study of the facilitation of customs clearance in China, and expounds in detail the problems of obstructing customs clearance. And put forward rationalization suggestion and countermeasure. First of all, this paper introduces the general situation of China's customs development, the essence of customs supervision and the functions of law enforcement, and describes in detail the customs clearance procedures, as well as the construction of the "three mutual" customs in China and the process of the transition from regional customs integration to national customs clearance integration. Secondly, this paper selects Ningbo and Nanchang two typical customs as the research object, constructs the customs clearance facilitation measurement index system to evaluate, combined with the two customs field investigation feedback and results. The factors hindering the improvement of customs clearance facilitation are analyzed in detail. Finally, this article draws lessons from the typical developed countries advanced customs supervision experience, unifies the correlation influence factor, from the supervision system, the customs pattern, the "single window" construction and so on the aspect proposed the corresponding solution measure. This paper focuses on the links of customs clearance, enumerates the provisions of China's customs clearance procedures and the provisions of the Agreement on Trade Facilitation, and probes into the obstacles according to the contents of each link. At the same time, we should absorb the excellent ways and measures of customs supervision, increase the common construction of interconnection, and constantly construct and promote a new mode of customs clearance which is convenient and effective. The paper holds that the level of customs clearance in China is generally good, and it is gradually being integrated into the global trade facilitation. The construction of national customs clearance integration is effective at the beginning, and the coverage rate of "paperless" customs clearance is relatively high. However, the level of customs clearance is different due to the imbalance of regional development and the difficulty of multi-sector cooperation. Based on the background of trade facilitation, this paper reviews the development of Chinese customs, summarizes the achievements of customs facilitation, and analyzes the challenges it faces. In addition, with the help of the trade facilitation measure index system, this paper evaluates the typical customs clearance facilitation level in China, extracts the typical customs characteristics, and analyzes its effective practices and enlightening significance. In order to improve customs clearance facilitation level to provide ideas and programs.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F752.5

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