中國（上海）自由貿(mào)易試驗(yàn)區(qū)海關(guān)稽查模式優(yōu)化研究
發(fā)布時(shí)間：2018-08-20 19:38
【摘要】：2013年9月29日,中國(上海)自由貿(mào)易試驗(yàn)區(qū)正式掛牌成立,成為深化改革、制度創(chuàng)新的試驗(yàn)田,肩負(fù)起提升國際競爭力、增加市場魅力、激發(fā)經(jīng)濟(jì)活力的歷史性責(zé)任。作為自貿(mào)區(qū)建設(shè)的重要部門之一,海關(guān)也被賦予了優(yōu)化創(chuàng)新監(jiān)管制度、促外貿(mào)穩(wěn)增長、推進(jìn)貿(mào)易便利化的責(zé)任。筆者所在的海關(guān)稽查部門承擔(dān)了海關(guān)后續(xù)監(jiān)管和企業(yè)管理的重要職責(zé)。自貿(mào)區(qū)的成立和建設(shè),對當(dāng)前海關(guān)管理制度和監(jiān)管模式提出了創(chuàng)新改革的要求,同樣,也對海關(guān)稽查部門嶄新的履職模式提出了更高的要求。對于海關(guān)稽查部門來說,如何在新的形勢下認(rèn)清海關(guān)稽查的職責(zé)和定位,分析當(dāng)前稽查模式存在的問題,提出科學(xué)合理的對策建議并形成一套可復(fù)制可推廣的做法,充分發(fā)揮稽查職能作用,是海關(guān)稽查部門需要認(rèn)真思考和研究的課題,也是自貿(mào)區(qū)海關(guān)改革的重要議題,對于適應(yīng)新一輪世界經(jīng)貿(mào)格局重大變化、服務(wù)于國家經(jīng)濟(jì)體制改革以及自貿(mào)區(qū)整體的改革與創(chuàng)新具有重要的意義。本文旨在基于新公共管理理論啟示和國外海關(guān)、稅務(wù)部門經(jīng)驗(yàn)借鑒的基礎(chǔ)上,結(jié)合自貿(mào)區(qū)創(chuàng)新改革的政策要求和區(qū)內(nèi)貿(mào)易特點(diǎn),分析當(dāng)前海關(guān)稽查模式中存在的問題,提出優(yōu)化海關(guān)稽查模式的對策建議,為推動(dòng)海關(guān)稽查制度改革建言獻(xiàn)策。本文在第一部分闡述了研究背景、研究意義,介紹了學(xué)術(shù)界關(guān)于海關(guān)稽查制度和自貿(mào)區(qū)制度的研究現(xiàn)狀,概括了本文的研究思路和研究方法。第二部分,介紹了海關(guān)稽查制度、自由貿(mào)易區(qū)和上海自貿(mào)區(qū)的基本概念,通過對“公共服務(wù)外包”、“競爭機(jī)制”、“流程再造”以及“以客戶為導(dǎo)向”等新公共管理理論的分析,得出筆者對優(yōu)化自貿(mào)區(qū)海關(guān)稽查模式的啟示和思考。同時(shí),借鑒國外海關(guān)和我國稅務(wù)部門關(guān)于稽查制度的成功經(jīng)驗(yàn)。第三部分,從中央和海關(guān)總署政策調(diào)整要求、海關(guān)稽查自身發(fā)展要求、自貿(mào)區(qū)企業(yè)特點(diǎn)要求和自貿(mào)區(qū)政策創(chuàng)新要求四個(gè)方面入手,分析自貿(mào)區(qū)海關(guān)亟需優(yōu)化稽查模式的動(dòng)因。第四部分,分析并闡述當(dāng)前海關(guān)稽查職能和定位、人力資源和稽查方法手段方面存在的問題。最后,結(jié)合上述的分析,提出全面實(shí)施差別化稽查模式、引入第三方中介機(jī)構(gòu)協(xié)助稽查、提升稽查聯(lián)動(dòng)效能和稽查水平三方面具體優(yōu)化自貿(mào)區(qū)海關(guān)稽查模式的對策。本文的創(chuàng)新之處在于,結(jié)合當(dāng)前舉世矚目的自貿(mào)區(qū)建設(shè)和新鮮出爐的自貿(mào)區(qū)及海關(guān)相關(guān)創(chuàng)新改革政策,從自貿(mào)區(qū)自身的特點(diǎn)出發(fā),研究適應(yīng)自貿(mào)區(qū)發(fā)展和改革要求的優(yōu)化海關(guān)稽查模式對策,為整個(gè)海關(guān)稽查制度改革提供可復(fù)制、可推廣的經(jīng)驗(yàn)做法。
[Abstract]:On September 29, 2013, China (Shanghai) free trade experimental area was formally established, which became the experimental field of deepening reform and system innovation, shouldering the historic responsibility of enhancing international competitiveness, increasing market charm and stimulating economic vitality. As one of the important departments in the construction of the Free Trade Zone, Customs is also entrusted with the responsibility of optimizing and innovating the supervision system, promoting the steady growth of foreign trade and promoting trade facilitation. The customs inspection department of the author has assumed the important responsibility of the customs follow-up supervision and enterprise management. The establishment and construction of the Free Trade Zone have put forward the requirements of innovation and reform to the current customs management system and supervision mode, and also put forward higher requirements for the new mode of carrying out the duties of the customs inspection department. For the customs inspection department, how to recognize the duty and orientation of the customs inspection under the new situation, analyze the problems existing in the current inspection mode, put forward scientific and reasonable countermeasures and suggestions, and form a set of replicable and popularized practices, Giving full play to the function of inspection is a subject that the Customs Inspection Department needs to seriously consider and study, as well as an important topic for the customs reform of the Free Trade Zone, which will be useful for adapting to the new round of major changes in the world economic and trade pattern. It is of great significance to serve the reform of the national economic system and the reform and innovation of the free trade area as a whole. Based on the enlightenment of the new public management theory and the experience of the foreign customs and tax departments, this paper analyzes the problems existing in the current customs inspection mode based on the policy requirements of the innovation and reform of the free trade zone and the characteristics of the regional trade. The countermeasures and suggestions of optimizing the mode of customs inspection are put forward, and suggestions for promoting the reform of customs inspection system are put forward. In the first part of this paper, the background and significance of the research are described, and the current situation of the research on the customs inspection system and the free trade area system in the academic circles is introduced, and the research ideas and methods of this paper are summarized. The second part introduces the basic concepts of customs inspection system, free trade area and Shanghai free trade area, through "public service outsourcing", "competition mechanism", Based on the analysis of the new public management theories such as "process reengineering" and "customer-oriented", the author draws the inspiration and thinking of optimizing the customs inspection mode in the free trade area. At the same time, draw lessons from foreign customs and China's tax authorities on the successful experience of the audit system. In the third part, starting from four aspects: the policy adjustment requirements of the Central Committee and the General Administration of Customs, the development requirements of customs inspection itself, the characteristics of enterprises in the Free Trade Zone and the policy innovation requirements of the Free Trade Zone, the reasons for the urgent need to optimize the inspection mode of the customs in the Free Trade Zone are analyzed. The fourth part, analyzes and explains the current customs inspection function and the localization, the human resources and the inspection method aspect existence question. Finally, based on the above analysis, the paper puts forward the countermeasures to optimize the customs inspection mode of free trade area in three aspects: the comprehensive implementation of differential inspection mode, the introduction of third-party intermediary agencies to assist the inspection, and the improvement of inspection linkage efficiency and inspection level. The innovation of this paper lies in the combination of the current FTAs construction and the newly developed FTAs and the relevant customs innovation reform policies, starting from the characteristics of the FTAs themselves. This paper studies the countermeasures of optimizing the customs inspection mode adapting to the development and reform of the free trade area, and provides a replicable and popularized experience for the reform of the whole customs inspection system.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F752.5
本文編號：2194768
[Abstract]:On September 29, 2013, China (Shanghai) free trade experimental area was formally established, which became the experimental field of deepening reform and system innovation, shouldering the historic responsibility of enhancing international competitiveness, increasing market charm and stimulating economic vitality. As one of the important departments in the construction of the Free Trade Zone, Customs is also entrusted with the responsibility of optimizing and innovating the supervision system, promoting the steady growth of foreign trade and promoting trade facilitation. The customs inspection department of the author has assumed the important responsibility of the customs follow-up supervision and enterprise management. The establishment and construction of the Free Trade Zone have put forward the requirements of innovation and reform to the current customs management system and supervision mode, and also put forward higher requirements for the new mode of carrying out the duties of the customs inspection department. For the customs inspection department, how to recognize the duty and orientation of the customs inspection under the new situation, analyze the problems existing in the current inspection mode, put forward scientific and reasonable countermeasures and suggestions, and form a set of replicable and popularized practices, Giving full play to the function of inspection is a subject that the Customs Inspection Department needs to seriously consider and study, as well as an important topic for the customs reform of the Free Trade Zone, which will be useful for adapting to the new round of major changes in the world economic and trade pattern. It is of great significance to serve the reform of the national economic system and the reform and innovation of the free trade area as a whole. Based on the enlightenment of the new public management theory and the experience of the foreign customs and tax departments, this paper analyzes the problems existing in the current customs inspection mode based on the policy requirements of the innovation and reform of the free trade zone and the characteristics of the regional trade. The countermeasures and suggestions of optimizing the mode of customs inspection are put forward, and suggestions for promoting the reform of customs inspection system are put forward. In the first part of this paper, the background and significance of the research are described, and the current situation of the research on the customs inspection system and the free trade area system in the academic circles is introduced, and the research ideas and methods of this paper are summarized. The second part introduces the basic concepts of customs inspection system, free trade area and Shanghai free trade area, through "public service outsourcing", "competition mechanism", Based on the analysis of the new public management theories such as "process reengineering" and "customer-oriented", the author draws the inspiration and thinking of optimizing the customs inspection mode in the free trade area. At the same time, draw lessons from foreign customs and China's tax authorities on the successful experience of the audit system. In the third part, starting from four aspects: the policy adjustment requirements of the Central Committee and the General Administration of Customs, the development requirements of customs inspection itself, the characteristics of enterprises in the Free Trade Zone and the policy innovation requirements of the Free Trade Zone, the reasons for the urgent need to optimize the inspection mode of the customs in the Free Trade Zone are analyzed. The fourth part, analyzes and explains the current customs inspection function and the localization, the human resources and the inspection method aspect existence question. Finally, based on the above analysis, the paper puts forward the countermeasures to optimize the customs inspection mode of free trade area in three aspects: the comprehensive implementation of differential inspection mode, the introduction of third-party intermediary agencies to assist the inspection, and the improvement of inspection linkage efficiency and inspection level. The innovation of this paper lies in the combination of the current FTAs construction and the newly developed FTAs and the relevant customs innovation reform policies, starting from the characteristics of the FTAs themselves. This paper studies the countermeasures of optimizing the customs inspection mode adapting to the development and reform of the free trade area, and provides a replicable and popularized experience for the reform of the whole customs inspection system.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F752.5
【參考文獻(xiàn)】
相關(guān)期刊論文 前1條
1 蒲鈺;;淺談上海自貿(mào)區(qū)及經(jīng)濟(jì)現(xiàn)狀[J];中國外資;2014年02期
，本文編號：2194768
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