中国（上海）自由贸易试验区海关稽查模式优化研究
发布时间：2018-08-20 19:38
【摘要】：2013年9月29日,中国(上海)自由贸易试验区正式挂牌成立,成为深化改革、制度创新的试验田,肩负起提升国际竞争力、增加市场魅力、激发经济活力的历史性责任。作为自贸区建设的重要部门之一,海关也被赋予了优化创新监管制度、促外贸稳增长、推进贸易便利化的责任。笔者所在的海关稽查部门承担了海关后续监管和企业管理的重要职责。自贸区的成立和建设,对当前海关管理制度和监管模式提出了创新改革的要求,同样,也对海关稽查部门崭新的履职模式提出了更高的要求。对于海关稽查部门来说,如何在新的形势下认清海关稽查的职责和定位,分析当前稽查模式存在的问题,提出科学合理的对策建议并形成一套可复制可推广的做法,充分发挥稽查职能作用,是海关稽查部门需要认真思考和研究的课题,也是自贸区海关改革的重要议题,对于适应新一轮世界经贸格局重大变化、服务于国家经济体制改革以及自贸区整体的改革与创新具有重要的意义。本文旨在基于新公共管理理论启示和国外海关、税务部门经验借鉴的基础上,结合自贸区创新改革的政策要求和区内贸易特点,分析当前海关稽查模式中存在的问题,提出优化海关稽查模式的对策建议,为推动海关稽查制度改革建言献策。本文在第一部分阐述了研究背景、研究意义,介绍了学术界关于海关稽查制度和自贸区制度的研究现状,概括了本文的研究思路和研究方法。第二部分,介绍了海关稽查制度、自由贸易区和上海自贸区的基本概念,通过对“公共服务外包”、“竞争机制”、“流程再造”以及“以客户为导向”等新公共管理理论的分析,得出笔者对优化自贸区海关稽查模式的启示和思考。同时,借鉴国外海关和我国税务部门关于稽查制度的成功经验。第三部分,从中央和海关总署政策调整要求、海关稽查自身发展要求、自贸区企业特点要求和自贸区政策创新要求四个方面入手,分析自贸区海关亟需优化稽查模式的动因。第四部分,分析并阐述当前海关稽查职能和定位、人力资源和稽查方法手段方面存在的问题。最后,结合上述的分析,提出全面实施差别化稽查模式、引入第三方中介机构协助稽查、提升稽查联动效能和稽查水平三方面具体优化自贸区海关稽查模式的对策。本文的创新之处在于,结合当前举世瞩目的自贸区建设和新鲜出炉的自贸区及海关相关创新改革政策,从自贸区自身的特点出发,研究适应自贸区发展和改革要求的优化海关稽查模式对策,为整个海关稽查制度改革提供可复制、可推广的经验做法。
[Abstract]:On September 29, 2013, China (Shanghai) free trade experimental area was formally established, which became the experimental field of deepening reform and system innovation, shouldering the historic responsibility of enhancing international competitiveness, increasing market charm and stimulating economic vitality. As one of the important departments in the construction of the Free Trade Zone, Customs is also entrusted with the responsibility of optimizing and innovating the supervision system, promoting the steady growth of foreign trade and promoting trade facilitation. The customs inspection department of the author has assumed the important responsibility of the customs follow-up supervision and enterprise management. The establishment and construction of the Free Trade Zone have put forward the requirements of innovation and reform to the current customs management system and supervision mode, and also put forward higher requirements for the new mode of carrying out the duties of the customs inspection department. For the customs inspection department, how to recognize the duty and orientation of the customs inspection under the new situation, analyze the problems existing in the current inspection mode, put forward scientific and reasonable countermeasures and suggestions, and form a set of replicable and popularized practices, Giving full play to the function of inspection is a subject that the Customs Inspection Department needs to seriously consider and study, as well as an important topic for the customs reform of the Free Trade Zone, which will be useful for adapting to the new round of major changes in the world economic and trade pattern. It is of great significance to serve the reform of the national economic system and the reform and innovation of the free trade area as a whole. Based on the enlightenment of the new public management theory and the experience of the foreign customs and tax departments, this paper analyzes the problems existing in the current customs inspection mode based on the policy requirements of the innovation and reform of the free trade zone and the characteristics of the regional trade. The countermeasures and suggestions of optimizing the mode of customs inspection are put forward, and suggestions for promoting the reform of customs inspection system are put forward. In the first part of this paper, the background and significance of the research are described, and the current situation of the research on the customs inspection system and the free trade area system in the academic circles is introduced, and the research ideas and methods of this paper are summarized. The second part introduces the basic concepts of customs inspection system, free trade area and Shanghai free trade area, through "public service outsourcing", "competition mechanism", Based on the analysis of the new public management theories such as "process reengineering" and "customer-oriented", the author draws the inspiration and thinking of optimizing the customs inspection mode in the free trade area. At the same time, draw lessons from foreign customs and China's tax authorities on the successful experience of the audit system. In the third part, starting from four aspects: the policy adjustment requirements of the Central Committee and the General Administration of Customs, the development requirements of customs inspection itself, the characteristics of enterprises in the Free Trade Zone and the policy innovation requirements of the Free Trade Zone, the reasons for the urgent need to optimize the inspection mode of the customs in the Free Trade Zone are analyzed. The fourth part, analyzes and explains the current customs inspection function and the localization, the human resources and the inspection method aspect existence question. Finally, based on the above analysis, the paper puts forward the countermeasures to optimize the customs inspection mode of free trade area in three aspects: the comprehensive implementation of differential inspection mode, the introduction of third-party intermediary agencies to assist the inspection, and the improvement of inspection linkage efficiency and inspection level. The innovation of this paper lies in the combination of the current FTAs construction and the newly developed FTAs and the relevant customs innovation reform policies, starting from the characteristics of the FTAs themselves. This paper studies the countermeasures of optimizing the customs inspection mode adapting to the development and reform of the free trade area, and provides a replicable and popularized experience for the reform of the whole customs inspection 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】：2014
【分类号】：F752.5
本文编号：2194768
[Abstract]:On September 29, 2013, China (Shanghai) free trade experimental area was formally established, which became the experimental field of deepening reform and system innovation, shouldering the historic responsibility of enhancing international competitiveness, increasing market charm and stimulating economic vitality. As one of the important departments in the construction of the Free Trade Zone, Customs is also entrusted with the responsibility of optimizing and innovating the supervision system, promoting the steady growth of foreign trade and promoting trade facilitation. The customs inspection department of the author has assumed the important responsibility of the customs follow-up supervision and enterprise management. The establishment and construction of the Free Trade Zone have put forward the requirements of innovation and reform to the current customs management system and supervision mode, and also put forward higher requirements for the new mode of carrying out the duties of the customs inspection department. For the customs inspection department, how to recognize the duty and orientation of the customs inspection under the new situation, analyze the problems existing in the current inspection mode, put forward scientific and reasonable countermeasures and suggestions, and form a set of replicable and popularized practices, Giving full play to the function of inspection is a subject that the Customs Inspection Department needs to seriously consider and study, as well as an important topic for the customs reform of the Free Trade Zone, which will be useful for adapting to the new round of major changes in the world economic and trade pattern. It is of great significance to serve the reform of the national economic system and the reform and innovation of the free trade area as a whole. Based on the enlightenment of the new public management theory and the experience of the foreign customs and tax departments, this paper analyzes the problems existing in the current customs inspection mode based on the policy requirements of the innovation and reform of the free trade zone and the characteristics of the regional trade. The countermeasures and suggestions of optimizing the mode of customs inspection are put forward, and suggestions for promoting the reform of customs inspection system are put forward. In the first part of this paper, the background and significance of the research are described, and the current situation of the research on the customs inspection system and the free trade area system in the academic circles is introduced, and the research ideas and methods of this paper are summarized. The second part introduces the basic concepts of customs inspection system, free trade area and Shanghai free trade area, through "public service outsourcing", "competition mechanism", Based on the analysis of the new public management theories such as "process reengineering" and "customer-oriented", the author draws the inspiration and thinking of optimizing the customs inspection mode in the free trade area. At the same time, draw lessons from foreign customs and China's tax authorities on the successful experience of the audit system. In the third part, starting from four aspects: the policy adjustment requirements of the Central Committee and the General Administration of Customs, the development requirements of customs inspection itself, the characteristics of enterprises in the Free Trade Zone and the policy innovation requirements of the Free Trade Zone, the reasons for the urgent need to optimize the inspection mode of the customs in the Free Trade Zone are analyzed. The fourth part, analyzes and explains the current customs inspection function and the localization, the human resources and the inspection method aspect existence question. Finally, based on the above analysis, the paper puts forward the countermeasures to optimize the customs inspection mode of free trade area in three aspects: the comprehensive implementation of differential inspection mode, the introduction of third-party intermediary agencies to assist the inspection, and the improvement of inspection linkage efficiency and inspection level. The innovation of this paper lies in the combination of the current FTAs construction and the newly developed FTAs and the relevant customs innovation reform policies, starting from the characteristics of the FTAs themselves. This paper studies the countermeasures of optimizing the customs inspection mode adapting to the development and reform of the free trade area, and provides a replicable and popularized experience for the reform of the whole customs inspection 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】：2014
【分类号】：F752.5
【参考文献】
相关期刊论文 前1条
1 蒲钰;;浅谈上海自贸区及经济现状[J];中国外资;2014年02期
，本文编号：2194768
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