中国自由贸易港的海关制度创新研究

A study on the Customs Institutional Innovation in China's Free Trade Port

我国自由贸易港建设主要依靠海关制度创新。自贸港海关制度的理论渊源和制度经验均来自国外,具有重要价值,实践条件利弊相依。本文通过对自贸港、自贸试验区和国际最高标准开展全面的制度比较,明确了自贸港海关制度需要解决的关键问题,即以舱单申报实现一线放开、以分类管理实现区内自由、以优惠高效税制实现"无税",进而提出制度创新路径,即以创新多样化的货物通关监管、区域企业管理、税收征管制度,支持建成开放水平最高的特殊经济功能区。

The construction of free trade port(FTP)in China mainly depends on the innovation of customs system.The theoretical origin and institutional experience of the customs system in the free trade port are from abroad,and the advantages and disadvantages of the practical conditions coexist.Through the comparison of the free trade port,free trade zone and the highest international standard to carry out the system,the paper points out the key issues to be tackled in customs system for FTP,namely the opening up at the first line(border of the national territory)through manifest declaration,free flow within FTP by categorized management of enterprises,and“zero tax”with preferential and efficient tax regime.And then the paper puts forward the pathways to realize the institutional innovation,i.e.to innovate and diversify the systems of customs control,regional management of enterprises and revenue collection,so as to support the establishment of the high-level special economic functional area.