洋山保税港区转型为自由港关键问题研究

发布时间：2018-07-02 10:43

本文选题：保税港区 + 自由港　；参考：《上海交通大学》2012年硕士论文

【摘要】：保税港区是经国务院批准、具有口岸、物流、加工等功能的海关特殊监管区域，，是目前我国开放层次最高、政策最优惠、功能最齐全的特殊区域。实行“国外货物进港保税、国内货物进港退税”的税收政策和“一线放开、二线管住、区内自由”的监管模式，是我国实行自由港战略的试验区。洋山保税港区是我国成立的第一家保税港区，被称为“国际航运综合试验区”，是上海国际航运中心建设的核心工程。封关运作以来，国际航线逐渐汇聚，集装箱吞吐量逐年递增，2011年突破了千万大关，在一定程度上实现了区港一体化发展，但仍然停留在保税上，其性质仍然只是海关的特殊监管区域，与真正意义上的自由港区相去甚远。例如，仅税收政策处于关外，尚未实现真正的“境内关外”；一线实行备案管理，尚未真正落实“一线放开”；法律制度不健全、管理体制落后、海关实际监管不到位，航运服务业发展相对滞后等。本文针对洋山保税港区目前存在的问题，借鉴世界著名自由港的建设经验，采用比较研究的方法，结合工作实际，提出了洋山保税港区转型为自由港的具体建议：推动出台国家层面的保税港区法律法规，完善现行《中华人民共和国保税港区管理暂行办法》；建立中央和地方两级管理体制，完善保税港区管理体制；发展集装箱国际中转，提高国际中转比例；优化集疏运体系，发展水水中转和海铁联运；建立单一窗口制度，提高洋山口岸通关效率；实施两步申报，创新海关监管方式；发展航运服务业，加快推进启运港退税试点、发展离岸金融、实行第二船籍登记制度。
[Abstract]:Bonded port area is a special customs supervision area with port, logistics, processing and other functions approved by the State Council. It is a special area with the highest opening level, the most favorable policy and the most complete function. The tax policy of "foreign goods entering port bonded duty, domestic goods entering port tax refund" and the supervision mode of "first line liberalize, second line control, regional freedom" are the experimental areas of implementing free port strategy in our country. Yangshan bonded Port area is the first bonded port area established in China. It is called "International Shipping Comprehensive Test Zone" and is the core project of Shanghai International Shipping Center. Since the operation of customs clearance, international routes have gradually converged, container throughput has been increasing year by year, and in 2011, it has broken through the 10 million mark, to a certain extent, it has achieved the integration of regional and port development, but it still remains on bonded duty. Its nature is still only a special customs area, far from the true free port area. For example, only the tax policy is outside the customs, but the real "internal and external customs" have not been realized; the front-line record keeping management has not yet been truly implemented; the legal system is not perfect, the management system is backward, and the actual customs supervision and control is not in place. The development of shipping service industry lags behind. In view of the existing problems in Yangshan bonded Port area, this paper draws lessons from the construction experience of famous free ports in the world, adopts the method of comparative study, and combines the actual work. Specific suggestions are put forward for the transformation of the Yangshan bonded port area into a free port: to promote the promulgation of laws and regulations on bonded port areas at the national level, to improve the current interim measures for the Administration of bonded Port areas of the people's Republic of China, and to establish a central and local management system. To improve the management system of bonded port areas; to develop international container transshipment and increase the international transit ratio; to optimize the collection and distribution system, to develop water and water transit and seaborne combined transport; to establish a single window system to improve the efficiency of customs clearance at Yangshan Port; and to implement a two-step declaration, We should innovate customs supervision, develop the shipping service industry, speed up the tax rebate pilot at the port of departure, develop offshore finance, and implement the second ship registration system.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F552

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