“出境加工”海关监管面临的困境及对策——以与“委内加工”海关监管对比为视角

The Predicament and Countermeasures of Customs “Outward Processing”Supervision——Contrast with Customs “Processing of Domestic Goods in Customs Special Supervision Zone” Supervision

'出境加工'作为《贸易便利化协定》中的一项贸易方式,同时也是我国海关创新监管制度之一,目前在我国正处在逐渐推开阶段。而与之类似的'委内加工'贸易,目前则在全国取得了有效推广。针对这一现状,本文通过对比分析'委内加工'和'出境加工'各自发展现状及海关监管的要素,并通过借鉴开展'出境加工'贸易国家的相关海关法律及海关监管经验,提出我国海关有效开展与促进'出境加工'业务的对策。

'Outward Processing' being a trade pattern in the Trade Facilitation Agreement and one of innovative supervision systems of China Customs,it is being in the promotion stage at present. However the similar form of trade' Processing of domestic goods in Customs special supervision zone' is being promoted throughout the country effectively. In view of this situation, by comparing and analyzing the development status and the elements of the customs supervision, and by drawing on the relevant countries’ customs laws and customs supervision experience of the ' Outward Processing' trade, this paper discusses relevant countermeasures of implementing effectively and promoting the'Outward Processing' trade.