保税研发业务创新助推产业结构升级和区域经济发展

我国加工贸易发展迄今面临区域梯度转移和转型升级的内在需求,而保税研发可称为加工贸易转型升级的方向之一:保税研发可通过发展中间品和高技术复杂度产品贸易、承接生产性服务外包、吸引研发型FDI、加入融入全球价值链、提升工业增加值等,推动海关特殊监管区乃至全国产业结构升级和经济发展方式转变。因此,我国应通过扩大保税研发试点范围,推行电子账册,创新核销周期,结合保税料件交易、内销集中征税、异地加工贸易,改革保税研发设备监管制度等方式促进保税研发业务发展。

So far,China’s processing trade development with regional gradient transfer and transformation and upgrading of internal demand,and research and development of bonded and can be referred to as one of the direction of the transformation and upgrading of processing trade,bonded development complexity can be through the development of intermediate and high technology products trade,undertake productive service outsourcing,attract FDI,join into the global value chain and promoting industrial added value growth,promote industrial structure upgrade and special customs surveillance zone and even the whole country economy development method is change.Therefore,China should promote the development of bonded research and development business by expanding the scope of bonded research and development pilot,introducing electronic books,innovating the cycle of verification and cancellation,combining bonded material transaction,domestic sales centralized taxation,long-distance processing trade,and reforming the supervision system of bonded research and development equipment.