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我國保稅港區(qū)監(jiān)管法律制度研究

發(fā)布時(shí)間:2018-04-21 02:06

  本文選題:保稅港區(qū) + 保稅區(qū); 參考:《鄭州大學(xué)》2011年碩士論文


【摘要】:保稅港區(qū)是一種比保稅區(qū)更為高級的對外的經(jīng)濟(jì)區(qū)域,它具有區(qū)位優(yōu)勢明顯、功能齊全、輻射效應(yīng)強(qiáng)大的優(yōu)勢,是一種新型的海關(guān)監(jiān)管區(qū)域。我國第一個(gè)保稅港區(qū)是2005年設(shè)立的上海洋山保稅港區(qū),是國務(wù)院順應(yīng)國際、國內(nèi)經(jīng)濟(jì)形勢,運(yùn)用“區(qū)港聯(lián)動(dòng)”政策的成果、參照國外成功經(jīng)驗(yàn)而設(shè)立的。本文運(yùn)用理論聯(lián)系實(shí)際、國內(nèi)國外的橫向比較、歷史與現(xiàn)狀的縱向比較的方法,在比較保稅港區(qū)與保稅區(qū)、保稅港區(qū)與自由貿(mào)易區(qū)的基礎(chǔ)上,通過對國外有關(guān)類似經(jīng)濟(jì)區(qū)域的監(jiān)管法律制度的分析,準(zhǔn)確把握保稅港區(qū)的特點(diǎn),并結(jié)合國外自由貿(mào)易區(qū)的監(jiān)管法律制度的實(shí)證分析,提出了我國保稅港區(qū)監(jiān)管法律制度存在的問題,進(jìn)而提出構(gòu)建我國保稅港區(qū)監(jiān)管法律制度的思考與建議。 全文分為四個(gè)部分:第一部分“保稅港區(qū)監(jiān)管法律制度概述”。本章首先介紹了保稅港區(qū)的概念及特征,辨析了保稅港區(qū)與幾個(gè)概念的區(qū)別,分析了保稅港區(qū)的法律性質(zhì)和我國保稅港區(qū)的發(fā)展進(jìn)程。第二部分“國外及臺灣地區(qū)保稅港區(qū)監(jiān)管模式與借鑒”。本章主要分析幾個(gè)典型國家和我國臺灣地區(qū)關(guān)于自由貿(mào)易區(qū)的界定、功能設(shè)定以及相關(guān)的法律監(jiān)管制度,以期能為我國建設(shè)類似的區(qū)域提供參考。第三部分“我國保稅港區(qū)監(jiān)管法律制度的現(xiàn)狀與問題”。本章在從立法、行政管理體制和海關(guān)監(jiān)管體制三方面分析我國保稅港區(qū)監(jiān)管法律規(guī)制現(xiàn)狀的基礎(chǔ)上,分析了我國現(xiàn)行的法律規(guī)定及其相關(guān)政策的不足。第四部分“我國保稅港區(qū)監(jiān)管法律制度的構(gòu)建與完善”。本章首先分析了我國保稅港區(qū)監(jiān)管法律制度完善的意義、指導(dǎo)思想和原則,然后從立法、行政管理體制和海關(guān)監(jiān)管三方面提出了構(gòu)建和完善我國保稅港區(qū)監(jiān)管法律制度的建議。
[Abstract]:Bonded port area is a kind of foreign economic region which is more advanced than bonded area. It has the advantages of obvious location, complete function and strong radiation effect. It is a new type of customs supervision area. The first bonded port area in China was set up in 2005 in Shanghai Yangshan bonded Port area, which was set up by the State Council in accordance with the international and domestic economic situation, using the results of the "Zone and Port Linkage" policy and referring to the successful experience of foreign countries. Based on the comparison between bonded port area and bonded area, bonded port area and free trade area, this paper uses the method of comparing theory with practice, horizontal comparison between domestic and foreign countries, history and present situation. Based on the analysis of the regulatory legal system of similar economic regions abroad, the characteristics of bonded port area are accurately grasped, and the empirical analysis of the regulatory legal system of foreign free trade area is made. This paper puts forward the problems existing in the legal system of the supervision of bonded port area in China, and then puts forward some thoughts and suggestions on the construction of the legal system of supervision in the bonded port area of our country. The full text is divided into four parts: the first part, the overview of the legal system of bonded port area supervision. This chapter first introduces the concept and characteristics of bonded port area, analyzes the differences between bonded port area and several concepts, analyzes the legal nature of bonded port area and the development process of bonded port area in China. The second part is the supervision mode and reference of bonded port area in foreign countries and Taiwan area. This chapter mainly analyzes several typical countries and Taiwan about the definition of free trade area, function setting and related legal supervision system, in order to provide reference for China to build similar regions. The third part is about the current situation and problems of the legal system of bonded port area supervision in China. On the basis of analyzing the current situation of legal regulation of bonded port area in China from three aspects of legislation, administrative system and customs supervision system, this chapter analyzes the current legal regulations and the deficiencies of related policies in China. The fourth part is the construction and perfection of the legal system of bonded port area supervision in China. This chapter first analyzes the significance, guiding ideology and principle of perfecting the legal system of bonded port area supervision, and then puts forward some suggestions on how to construct and perfect the legal system of bonded port area supervision from three aspects: legislation, administrative management system and customs supervision.
【學(xué)位授予單位】:鄭州大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2011
【分類號】:D920.4

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