完善加工贸易监管的对策思考

On Perfecting Supervision and Management of the Processing Trade

本文指出高额利润、监管条件不理想、海关监管能力尚不适应、缺乏有力的社会监管等原因是萌生利用加工贸易走私逃税逃汇违法行为的经济、管理及社会原因。对此 ,作者提出完善法规、建立加工贸易加工区、改革海关监管制度、加强部门联系、推进综合管理等对策来完善对加工贸易的管理。

This paper points out that seeking illegal super profits,imperfect condition of supervision and management,ineffective supervision and management of the Customs and lack of powerful social are major causes of smuggling and evading takes and foreign exchanges in processing trade.The author suggests perfecting laws and regulations,setting up processing trade zones,reforming supervision and management system of the Customs,strengthening co operation among governmental departments and advocating systematic regulation measures as countermeasures to improve supervision and management of processing trade.