保税物流通关效率的研究.docVIP

保税物流通关效率的研究 　　摘要：研究目的是为了提升保税物流效率。希望能够影响或给政府部门一定的启示，深入全面评估目前的监管模式和运作流程是否可以更便利，考虑是否可以节省社会经营成本，使海关等口岸管理部门有限的资源能够最大限度地保证物流的畅通。通过全面分析保税物流的发展现状，对影响保税物流通关效率的常见问题及海关的管理模式进行研究，开拓通关改革的思路；紧密结合通关的实际，应用定量计算和定性分析，提出“虚拟转关”和“免税进口设备电子账册管理”等改革建议。并密切结合企业实际运作的现实背景和结合海关法律与政策，应用了一线实际基础数据，对大通关的概念做了一定的阐述，研究了加工贸易监管模式改革可能性，提出了“大通关”的企望要在两方面突破：解放思想，创新海关保税物流监管理念；全国海关一盘棋。 　　关键词：保税物流；加工贸易；通关效率 　　中图分类号：F752.55文献标识码：A 　　文章编号：1002-3100(2008)10-0096-06 　　 　　Abstract: The purpose in this article is improving customs declaration efficiency on duty-free logistics. We hope to affect and offer some suggestions to government management departments, we should make the supervision models and procedures more convenient, and to work with low costs. Customs supervision efficiency on port logistics and duty-free logistics affects directly on the trade and investment environment of one country or district. Main content: First, introducing the present situation of improvement trade and duty-free system in our country, analyzing deeply and actually on the key points of in-out bound procedures, studying the supervision management models on improvement trade materials; Second, some reform suggestions are made by ration calculation and determining analysis on customs declaration practices, such as“virtual transfer model”and“duty-free equipments electronic management system”. talk about the necessary and urgent customs declaration reform, this article integrates with customs laws and policies, explores the conception of total customs declaration, puts forward that we should make a breakthrough at two points: one is mind opening, supervision ideas on duty-free logistics should be creative; the other one is that customs declaration procedures should be same in our mainland. 　　Key words: duty-free logistics; improvement trade; customs declaration efficiency 　　 　　1研究的背景，目的和意义 　　 　　1.1研究背景 　　1.1.1保税制度定义和我国加工贸易发展现状 　　保税是一种海关监管制度[1]。它是指企业所进口的货物经海关批准，在境内海关指定的场所储存、加工、装配，并暂不缴纳进口关税和其他进口环节税。 　　目前我国保税业务主要采用保税仓库、保税工厂、