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國(guó)際貨物通關(guān)的法律制度研究

發(fā)布時(shí)間:2018-02-28 06:10

  本文關(guān)鍵詞: 貿(mào)易便利化 國(guó)際貨物通關(guān) 海關(guān)立法 職能整合 國(guó)際合作 出處:《煙臺(tái)大學(xué)》2017年碩士論文 論文類型:學(xué)位論文


【摘要】:國(guó)際貨物通關(guān)是貿(mào)易便利化背景下國(guó)際貿(mào)易中的重要問(wèn)題之一,《貿(mào)易便利化協(xié)定》是WTO框架下達(dá)成的多邊貿(mào)易協(xié)定。幾經(jīng)波折,最終在2013年12月通過(guò),并于2017年2月22日正式生效。我國(guó)于2015年9月4日完成核準(zhǔn),該協(xié)定的生效對(duì)我國(guó)海關(guān)貨物通關(guān)制度產(chǎn)生巨大影響!顿Q(mào)易便利化協(xié)定》從透明度,進(jìn)出口手續(xù)、規(guī)費(fèi)和費(fèi)用,貨物清關(guān)以及過(guò)境自由等方面對(duì)國(guó)際貨物通關(guān)提出了新要求。我國(guó)雖然通過(guò)通關(guān)便利化改革以及自貿(mào)區(qū)試點(diǎn)推動(dòng)貿(mào)易便利化的進(jìn)程,并且在簡(jiǎn)化單證、加強(qiáng)監(jiān)管等方面取得了一定的成效,但是由于我國(guó)國(guó)際貨物通關(guān)法律制度法律體系不規(guī)范、規(guī)范內(nèi)容不明確、執(zhí)法一體化存在問(wèn)題以及國(guó)際合作尚存缺陷,與應(yīng)履行的A類承諾尚存差距。針對(duì)國(guó)際貨物通關(guān)法律制度存在的問(wèn)題,國(guó)際組織與外國(guó)優(yōu)秀立法實(shí)踐給我國(guó)法律制度的完善在統(tǒng)一貨物分類標(biāo)準(zhǔn)、保障通關(guān)安全、簡(jiǎn)化通關(guān)手續(xù)等方面提供了的經(jīng)驗(yàn)。通過(guò)分析我國(guó)目前國(guó)際貨物通關(guān)實(shí)踐中存在的諸多問(wèn)題,借鑒國(guó)際法和外國(guó)法中的優(yōu)秀經(jīng)驗(yàn),可以從健全貨物通關(guān)法律體系入手,整合現(xiàn)行通關(guān)法律規(guī)范,進(jìn)一步明確目前法律中的模糊之處;通過(guò)優(yōu)化通關(guān)程序、提升風(fēng)險(xiǎn)管理水平、建立關(guān)企合作的伙伴關(guān)系、轉(zhuǎn)變執(zhí)法模式等手段實(shí)現(xiàn)通關(guān)管理模式的轉(zhuǎn)變;利用特殊監(jiān)管區(qū)的政策優(yōu)勢(shì),簽署海關(guān)執(zhí)法國(guó)際合作框架協(xié)議,借助“一帶一路”經(jīng)濟(jì)帶和中國(guó)—東盟10+1的優(yōu)勢(shì)推進(jìn)互聯(lián)互通建設(shè),強(qiáng)化海關(guān)執(zhí)法國(guó)際合作。
[Abstract]:Customs clearance of international goods is one of the important issues in international trade in the context of trade facilitation. The Agreement on Trade Facilitation is a multilateral trade agreement reached under the framework of WTO. China completed its approval on September 4th 2015. The entry into force of the Agreement has had a great impact on the customs clearance system in China. The Agreement on Trade Facilitation includes transparency, import and export procedures, fees and charges, Customs clearance of goods and freedom of transit have put forward new requirements for international customs clearance. Although China is promoting the process of trade facilitation through customs clearance facilitation reforms and FTAs, and is simplifying documents, Some achievements have been made in strengthening supervision, but because the legal system of international customs clearance in China is not standardized, the contents of the regulations are not clear, the problems of law enforcement integration and the defects of international cooperation remain. In view of the problems existing in the legal system of international customs clearance of goods, the excellent legislative practice of international organizations and foreign countries has given the perfection of the legal system of our country in order to unify the classification standards of goods and ensure the safety of customs clearance. Through the analysis of many problems existing in the practice of international goods clearance in China, and drawing on the excellent experience in international and foreign law, we can start with the improvement of the legal system of customs clearance of goods. To integrate the existing legal norms on customs clearance, further clarify the ambiguity in the current laws, optimize the procedures for customs clearance, upgrade the level of risk management, and establish a partnership for cooperation between customs and enterprises. Changing the mode of law enforcement and other means to change the mode of customs clearance management; making use of the policy advantages of special supervision areas, signing a framework agreement on international cooperation in customs enforcement, Make use of the advantage of Belt and Road and China-ASEAN 101 to promote the construction of interconnection and strengthen international cooperation in customs law enforcement.
【學(xué)位授予單位】:煙臺(tái)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2017
【分類號(hào)】:D996.1

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