我国综合保税区海关监管制度的完善与创新

Improvement and Innovation of Customs Supervision Institutions in China's Comprehensive Bonded Zone

"境内关外"作为世界范围内自由贸易园区海关监管的基本原则,其内涵是:对进出境(区)的货物进行分线(国境线、关境线)监管,实行"一线(国境线)放开,二线(关境线)管住,区内自由"。目前,我国在这三个要点上的实践均存在一定问题。针对这些问题,应当着重从如下三方面入手:一是以深化"区港一体"为主要抓手实现真正的"一线放开"。二是以货物分类监管制度完善为核心灵活控制"二线管住"。三是"报核制"取代"实地监管"进一步扩大"区内自由",简化备案制以保证真正自由。同时,注意完善、建立和实施包括企业分类管理制度在内的具体海关监管制度,以此更好地落实分线管理模式。

The principle "outside the customs and within the boundary" is the basic one which is worldwide applied to supervising free trade zones. It means that goods should be respectively supervised according to their status and flow. To be specific, the boundary should be completely free while the customsmust be given tight supervision which is not needed at all in the zone. The practice in our country has weaknesses in the following three aspects. So measures should be taken as follows. First, the boundaryshould be really open for import and export by deeply integrating port and zone. Second, the customsshould be controlled by some institutions represented by separate goods supervision. Third, the freedom ofzone should be expanded by substituting cancel-after-verification for actual supervision. At the same time?specific measures including grading enterprises by credit should be improved or built to implement the supervision which is applied in most successful free trade zones.