我国自由贸易试验区的性质分析

Analysis of the Nature of China Pilot Free Trade Zone

自由贸易试验区性质的模糊定位与错误认识是我国自由贸易试验区发展过程中一个亟需解决的关键问题。由于概念、法律表述以及实践操作中的模糊,导致我国一直以来围绕"境内关外"与"境内关内"两种代表性的观点产生争论,并延伸到比较法层面。然而,最具代表性的美国对外贸易区与世界海关组织《京都公约》中关于自由区的两种制度安排,不构成对"境内关内"性质的根本影响,海关仍然保留管辖权。我国关境是除香港、澳门、台湾三个单独关税区之外的所有领域,全国人大常委会并未在自由贸易试验区内暂停实施《海关法》等法律,海关依法承担进出关境监督管理职责,从而决定了自由贸易试验区"境内关内"的性质。它可以通过全国人大常委会修改海关法的方式予以立法确认,并在实践中成为海关履行职责与制度创新的法律基础。

Because of the vagueness of the concept,juristic expression and practice,it is controversial whether the customs is beyond or within the customs territory,even in the level of comparative law.Despite the differences between U.S.foreign trade zone and WCO Kyoto Convention free zone,the customs remain their jurisdiction.Including all the national areas except for Hong Kong,Macao and Taiwan,the customs of free trade zones take charge of the supervising and managing functions according to the laws.Thus the customs keep the legal nature of ＂within both the national territory and the customs territory＂,which should be recognized in juristic text and become the basis of practical duties and institutional innovation.