保税制度国际比较与中国关税法立法——兼论保税及保税制度的政策属性

International Comparison of Bonded System and Chinese Tariff Legislation:A Policy Approach

保税制度是关税法立法的重点和难点问题。国际比较研究表明,保税是关税的核准缓缴制度,属于关税税收政策范畴。《关于简化和协调海关制度的国际公约修正案议定书》(以下简称《京都公约》)规定的海关仓库、自由区与进口加工制度,为世界各国立法实践提供了思路范式。我国关税法立法应设置"关税减免与特别征收措施"章节规定保税制度,明确保税概念,科学设置各类海关特殊监管区适用的关税政策,确定加工贸易、无代价抵偿制度,引入免税商店条款,增加选择性征税制度等。

The bonded system is the key and difficult problem of the tariff legislation. Through international comparison and studies, This paper shows that the bond is the approval system of tariff deferred payment, which is covered by the tariff policy. The ＂Kyoto Convention＂ sets the system of customs warehouse, free zone and import processing which provides a paradigm thoughts for national legislation practice. China＇s tariff legislation should have a chapter of ＂tariff reduction and special collect measures＂ to introduce the bonded system, clarify the bond concept, set tariff policy for all types of customs special regulatory zones scientifically, determine the system of processing trade and no cost compensation, introduce the provision of duty-flee shops, and add the selective taxation system and other provisions.