【摘要】：備受關(guān)注的WTO《貿(mào)易便利化協(xié)定》已于2017年2月正式生效。該協(xié)定旨在增強(qiáng)WTO成員方海關(guān)法律法規(guī)透明度,規(guī)范進(jìn)出口規(guī)費(fèi)和清關(guān)手續(xù),簡化進(jìn)出口貿(mào)易流程,降低貿(mào)易成本,助推全球貿(mào)易復(fù)蘇與發(fā)展。協(xié)定的主要內(nèi)容和重要落腳點(diǎn)是WTO各成員方海關(guān)通關(guān)的便利化。中國是WTO的重要成員,也是全球貿(mào)易大國,深入考察中國海關(guān)通關(guān)便利化水平,探索提升對策,對于中國貫徹落實(shí)《貿(mào)易便利化協(xié)定》,切實(shí)提高清關(guān)效率,營造良好的外貿(mào)環(huán)境,推動對外貿(mào)易持續(xù)穩(wěn)定發(fā)展具有重要的現(xiàn)實(shí)意義。文章共分七章,按照《貿(mào)易便利化協(xié)定》條款要求,結(jié)合世界貿(mào)易發(fā)展形勢,深入研究中國海關(guān)通關(guān)便利化情況,對阻礙通關(guān)環(huán)節(jié)問題進(jìn)行了詳細(xì)闡述,并提出了合理化建議和對策。首先,本文介紹了中國海關(guān)發(fā)展概況,海關(guān)監(jiān)管本質(zhì)和執(zhí)法職能,并詳細(xì)敘述了海關(guān)通關(guān)程序,以及中國海關(guān)“三互”建設(shè),區(qū)域通關(guān)一體化向全國通關(guān)一體化過渡的進(jìn)程。其次,本文選取了寧波和南昌兩處典型海關(guān)作為研究對象,構(gòu)建了通關(guān)便利化測度指標(biāo)體系對其進(jìn)行評測,結(jié)合兩處海關(guān)實(shí)地調(diào)研的反饋和結(jié)果,對阻礙海關(guān)通關(guān)便利化水平提升的因素進(jìn)行了詳細(xì)分析。最后,本文借鑒典型發(fā)達(dá)國家先進(jìn)海關(guān)監(jiān)管經(jīng)驗(yàn),結(jié)合相關(guān)影響因素,從監(jiān)管體制、海關(guān)格局、“單一窗口”建設(shè)等方面提出相應(yīng)的解決措施。全文重點(diǎn)探析了通關(guān)環(huán)節(jié),并列舉了中國通關(guān)程序及《貿(mào)易便利化協(xié)定》對通關(guān)程序的規(guī)定,依照各環(huán)節(jié)內(nèi)容進(jìn)行阻礙因素探討。同時(shí),汲取優(yōu)秀海關(guān)監(jiān)管方式和措施,加大互聯(lián)共通建設(shè),不斷構(gòu)建和推進(jìn)便捷通關(guān)、有效監(jiān)管的海關(guān)通關(guān)新模式。文章認(rèn)為中國海關(guān)通關(guān)水平總體良好,正逐漸融入全球貿(mào)易便利化,全國通關(guān)一體化建設(shè)初有成效,“無紙化”通關(guān)覆蓋率較高。但因區(qū)域發(fā)展不平衡,多部門協(xié)作困難等原因,使得通關(guān)水平呈現(xiàn)差異化。全文以貿(mào)易便利化為背景,回顧了中國海關(guān)發(fā)展歷程,總結(jié)了通關(guān)便利化取得的各項(xiàng)碩果,也深入剖析了面臨的挑戰(zhàn)。此外,本文借助貿(mào)易便利化測度指標(biāo)體系,對中國典型海關(guān)通關(guān)便利化水平進(jìn)行評測,提煉出典型海關(guān)特征,分析其有效做法和啟示意義,以期為提升海關(guān)通關(guān)便利化水平提供思路和方案。
[Abstract]:The closely watched WTO Agreement on Trade Facilitation came into effect in February 2017. The agreement aims to enhance the transparency of customs laws and regulations of WTO members, standardize import and export fees and customs clearance procedures, simplify import and export trade processes, reduce trade costs, and promote the recovery and development of global trade. The main content of the agreement and an important foothold is the facilitation of customs clearance for WTO members. As an important member of the WTO and a major trading country in the world, China has made a thorough investigation of the level of customs clearance facilitation in China and explored measures to enhance its efforts to implement the Agreement on Trade Facilitation and improve the efficiency of customs clearance. It is of great practical significance to create a good foreign trade environment and to promote the sustained and stable development of foreign trade. The article is divided into seven chapters. In accordance with the provisions of the Agreement on Trade Facilitation and in the light of the development of world trade, the article makes a thorough study of the facilitation of customs clearance in China, and expounds in detail the problems of obstructing customs clearance. And put forward rationalization suggestion and countermeasure. First of all, this paper introduces the general situation of China's customs development, the essence of customs supervision and the functions of law enforcement, and describes in detail the customs clearance procedures, as well as the construction of the "three mutual" customs in China and the process of the transition from regional customs integration to national customs clearance integration. Secondly, this paper selects Ningbo and Nanchang two typical customs as the research object, constructs the customs clearance facilitation measurement index system to evaluate, combined with the two customs field investigation feedback and results. The factors hindering the improvement of customs clearance facilitation are analyzed in detail. Finally, this article draws lessons from the typical developed countries advanced customs supervision experience, unifies the correlation influence factor, from the supervision system, the customs pattern, the "single window" construction and so on the aspect proposed the corresponding solution measure. This paper focuses on the links of customs clearance, enumerates the provisions of China's customs clearance procedures and the provisions of the Agreement on Trade Facilitation, and probes into the obstacles according to the contents of each link. At the same time, we should absorb the excellent ways and measures of customs supervision, increase the common construction of interconnection, and constantly construct and promote a new mode of customs clearance which is convenient and effective. The paper holds that the level of customs clearance in China is generally good, and it is gradually being integrated into the global trade facilitation. The construction of national customs clearance integration is effective at the beginning, and the coverage rate of "paperless" customs clearance is relatively high. However, the level of customs clearance is different due to the imbalance of regional development and the difficulty of multi-sector cooperation. Based on the background of trade facilitation, this paper reviews the development of Chinese customs, summarizes the achievements of customs facilitation, and analyzes the challenges it faces. In addition, with the help of the trade facilitation measure index system, this paper evaluates the typical customs clearance facilitation level in China, extracts the typical customs characteristics, and analyzes its effective practices and enlightening significance. In order to improve customs clearance facilitation level to provide ideas and programs.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F752.5

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