关于构建与全面开放新格局相适应的海关保税监管法律制度体系的思考

Research on Construction of Legal System of Customs Bonded Supervision Adapting to the New All-round Opening-up Pattern

党的十九大报告指出'推动形成全面开放新格局',强调'中国开放的大门不会关闭,只会越开越大',深刻揭示了新时代更好推动开放发展的新内涵和新要求。这是以习近平同志为核心的党中央准确判断国际形势新变化、深刻把握国内改革发展新要求作出的重大战略部署。本文通过梳理中国海关保税监管制度现状,对标国际公约,结合世界海关保税监管制度立法实践,理性分析了保税监管制度立法方面存在的问题,提出了全面开放新格局的时代背景下,构建与全面开放新格局相适应的海关保税监管法律制度体系的相关建议。

The report ofthe 19 th Session of the Communist Party of China requires to push forward the new all-round opening-up and stresses that the opening-up will not be closed but carried forward further instead.These are the very new requirements to press ahead the openingup and economic development in the new era.The Party Committee centered around President Xi Jinping has made the correct judgement of new changes of international situation,deeply grasped the new demands of domestic reform and development.The paper depicts the status quo of the bonded supervision system of China Customs,and analyzes the existing problems in the field of bonded supervision system,based on the international conventions and practices of overseas customs bonded supervision system.Finally,suggestions are put forward on constructing the legal system of customs bonded supervision adapting to the new all-round opening-up pattern.