新发展格局背景下我国综合保税区海关监管制度的创新与完善

Innovation and Improvement of China’s Customs Control System for Comprehensive Bonded Zone under the Background of New Development Pattern

综合保税区作为我国对外开放的重要载体,在参与国际分工、承接产业转移、服务自由贸易试验区战略和构建国内国际“双循环”新发展格局等方面做出了突出贡献。现阶段综合保税区存在着发展缺乏活力,发展不均衡,限制性政策规定多,业务受众面窄等问题。监管模式也存在着不适应发展要求等现象,其中涉及“物理围网+电子底账”制度设计、通关作业模式、口岸通关与属地查检模式等;同时也存在地方政府主体责任落实不充分等现象。本文提出培育发展新业态、创新制度、助力地方政府承担建设发展重任等建议。

As an important carrier of China’s opening up to the outside world,comprehensive bonded zones have made outstanding contributions in participating in international division of labor,undertaking industrial transfer,serving the strategy of free trade pilot zones,and building a new development pattern of domestic and international“dual circulation”.At present,there are problems in the comprehensive bonded zone,such as lack of vitality in development,uneven development,multiple restrictive policies and regulations,and narrow business audience.There are also phenomena in the regulatory model that do not meet development requirements,including the design of the“physical fence+electronic account”system,customs clearance operational mode,clearance at the port and inspection at the place of registration mode,and insufficient implementation of local government responsibilities.This paper proposes suggestions for cultivating and developing new business formats,innovating systems,and assisting local governments in undertaking the heavy responsibility of development.