本文選題：保稅港區(qū) + 自由港　； 參考：《上海交通大學(xué)》2012年碩士論文

【摘要】：保稅港區(qū)是經(jīng)國(guó)務(wù)院批準(zhǔn)、具有口岸、物流、加工等功能的海關(guān)特殊監(jiān)管區(qū)域，，是目前我國(guó)開(kāi)放層次最高、政策最優(yōu)惠、功能最齊全的特殊區(qū)域。實(shí)行“國(guó)外貨物進(jìn)港保稅、國(guó)內(nèi)貨物進(jìn)港退稅”的稅收政策和“一線放開(kāi)、二線管住、區(qū)內(nèi)自由”的監(jiān)管模式，是我國(guó)實(shí)行自由港戰(zhàn)略的試驗(yàn)區(qū)。 洋山保稅港區(qū)是我國(guó)成立的第一家保稅港區(qū)，被稱(chēng)為“國(guó)際航運(yùn)綜合試驗(yàn)區(qū)”，是上海國(guó)際航運(yùn)中心建設(shè)的核心工程。封關(guān)運(yùn)作以來(lái)，國(guó)際航線逐漸匯聚，集裝箱吞吐量逐年遞增，2011年突破了千萬(wàn)大關(guān)，在一定程度上實(shí)現(xiàn)了區(qū)港一體化發(fā)展，但仍然停留在保稅上，其性質(zhì)仍然只是海關(guān)的特殊監(jiān)管區(qū)域，與真正意義上的自由港區(qū)相去甚遠(yuǎn)。例如，僅稅收政策處于關(guān)外，尚未實(shí)現(xiàn)真正的“境內(nèi)關(guān)外”；一線實(shí)行備案管理，尚未真正落實(shí)“一線放開(kāi)”；法律制度不健全、管理體制落后、海關(guān)實(shí)際監(jiān)管不到位，航運(yùn)服務(wù)業(yè)發(fā)展相對(duì)滯后等。 本文針對(duì)洋山保稅港區(qū)目前存在的問(wèn)題，借鑒世界著名自由港的建設(shè)經(jīng)驗(yàn)，采用比較研究的方法，結(jié)合工作實(shí)際，提出了洋山保稅港區(qū)轉(zhuǎn)型為自由港的具體建議：推動(dòng)出臺(tái)國(guó)家層面的保稅港區(qū)法律法規(guī)，完善現(xiàn)行《中華人民共和國(guó)保稅港區(qū)管理暫行辦法》；建立中央和地方兩級(jí)管理體制，完善保稅港區(qū)管理體制；發(fā)展集裝箱國(guó)際中轉(zhuǎn)，提高國(guó)際中轉(zhuǎn)比例；優(yōu)化集疏運(yùn)體系，發(fā)展水水中轉(zhuǎn)和海鐵聯(lián)運(yùn)；建立單一窗口制度，提高洋山口岸通關(guān)效率；實(shí)施兩步申報(bào)，創(chuàng)新海關(guān)監(jiān)管方式；發(fā)展航運(yùn)服務(wù)業(yè)，加快推進(jìn)啟運(yùn)港退稅試點(diǎn)、發(fā)展離岸金融、實(shí)行第二船籍登記制度。
[Abstract]:Bonded port area is a special customs supervision area with port, logistics, processing and other functions approved by the State Council. It is a special area with the highest opening level, the most favorable policy and the most complete function. The tax policy of "foreign goods entering port bonded duty, domestic goods entering port tax refund" and the supervision mode of "first line liberalize, second line control, regional freedom" are the experimental areas of implementing free port strategy in our country. Yangshan bonded Port area is the first bonded port area established in China. It is called "International Shipping Comprehensive Test Zone" and is the core project of Shanghai International Shipping Center. Since the operation of customs clearance, international routes have gradually converged, container throughput has been increasing year by year, and in 2011, it has broken through the 10 million mark, to a certain extent, it has achieved the integration of regional and port development, but it still remains on bonded duty. Its nature is still only a special customs area, far from the true free port area. For example, only the tax policy is outside the customs, but the real "internal and external customs" have not been realized; the front-line record keeping management has not yet been truly implemented; the legal system is not perfect, the management system is backward, and the actual customs supervision and control is not in place. The development of shipping service industry lags behind. In view of the existing problems in Yangshan bonded Port area, this paper draws lessons from the construction experience of famous free ports in the world, adopts the method of comparative study, and combines the actual work. Specific suggestions are put forward for the transformation of the Yangshan bonded port area into a free port: to promote the promulgation of laws and regulations on bonded port areas at the national level, to improve the current interim measures for the Administration of bonded Port areas of the people's Republic of China, and to establish a central and local management system. To improve the management system of bonded port areas; to develop international container transshipment and increase the international transit ratio; to optimize the collection and distribution system, to develop water and water transit and seaborne combined transport; to establish a single window system to improve the efficiency of customs clearance at Yangshan Port; and to implement a two-step declaration, We should innovate customs supervision, develop the shipping service industry, speed up the tax rebate pilot at the port of departure, develop offshore finance, and implement the second ship registration system.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類(lèi)號(hào)】：F552

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