关于保税区海关监管与国际物流作业流程的研究

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I摘要随着中国对外开放程度的不断提高,现代物流市场化、国际化的日益加剧,保税区作为我国国际物流的重要节点受到越来越多的重视,对我国国际物流的竞争能力、综合国力的提升都起着至关重要的作用。我国自1990年开建第一个保税区至今,虽然保税区的数量明显增加,但其发展水平与发达国家的仍存在一定的差距,这严重影响物流市场的发展,阻碍我国国际物流竞争力的提升。要提高我国国际物流的发展速度,我们必须从核心关键点——保税区的改善做起,在借鉴国外先进物流发展经验的同时,结合我国保税区的特点建设有特色的、能促进我国经济快速发展的物流模式。本文通过对我国保税区、保税区国际物流、保税区的海关等多方面的详细调查,找出制约经济效益、规模效益等发展的瓶颈,借鉴美国、日本等国的物流发展历程所总结出的经验,并结合我国自身的特点提出了些许的改善建议,为我国国际物流快速、稳定的发展提供帮助,期望中国国际物流现状能得到改善。关键词:物流单证,海关监管,作业流程,匹配IIAbstractWiththedevelopmentofChina’sopeningtotheoutsideworldandincreasinglymarketizationandinternationalizationofmodernlogisticsindustry,thetariff-freezones,China’simportantinternationallogisticsnodes,aregettingmoreandmoreattentionandplayedaveryimportantroleinimprovingChina’sinternationallogisticscompetitivecapacityandcomprehensivenationalpower.Sincethefirsttariff-freezonewasbuiltin1990,thoughthenumberofChina’stariff-freezoneareincreasingrapidly,theirdevelopmentlevelstillexistcertaingapswiththedevelopedcountries’,whichadverselyaffectthedevelopmentoflogisticsmarketandhampertheimprovementofChina’sinternationallogisticscompetitiveness.TospeeduptheimprovementofChina’sinternationallogisticsindustry,wemuststartwiththeimprovingoftariff-freezones,whichisthekeypointandbycombiningChina’sactualfeatureoftariff-freezonesaswellaslearningthedomesticandoverseasadvanceexperiences,createacharacteristiclogisticsmodelwhichcanpromotetherapiddevelopmentofChina’seconomic.Thisthesistriestofindoutthebottleneckrestrictingthedevelopmentofeconomiceffectiveness,economiesofscaleandetc,throughdetailedinvestigatetoChina’stariff-freezones,internationallogisticsintariff-freezones,customsintariff-freezonesandothervariousaspects,andproposedsomeconstructivesuggestionsbylearningexperiencesofAmerican,JapanandothercountriesaccumulatedduringtheirlogisticindustrydevelopingprogressandcombiningChina’sownfeaturetoprovidecertainassistancetotherapidandstabledevelopmentofChina’sinternationallogisticsindustrywiththeexpectationtoimproveChina’spresentlogisticssituation.KeyWords:Logisticsdocuments,Customssupervision,Operationprocess,Matchingi目录1前言........................................................................................................................................11.1研究提出的背景..........................................................................................................11.2论文研究的主要内容、思路及意义..........................................................................21.2.1本论文研究的主要内容及研究思路................................................................21.2.2本论文研究的意义............................................................................................22保税区相关内容的研究.........................................................................................................52.1保税业务简介..............................................................................................................52.2保税物流简介..............................................................................................................52.3保税区的概念及功能..................................................................................................62.4我国保税区的发展现状..............................................................................................72.5我国保税区的发展方向..............................................................................................73我国保税区国际物流的相关研究........................................................................................93.1我国保税区国际物流的发展现状..............................................................................93.2我国保税区国际物流业务的主要运作模式及特点..................................................93.3我国保税区国际物流与国内物流的对比................................................................103.4我国保税区国际物流发展中的问题........................................................................123.5我国保税区国际物流发展的改善............................................................................124保税区的海关研究..............................................................................................................154.1保税区的海关定义....................................................................................................154.2海关对保税区进出货物的监管................................................................................154.3保税区的海关物流监控体系....................................................................................174.3.1通关流程..........................................................................................................174.3.2海关物流监控体系的不足..............................................................................204.3.3海关物流监控体系的改善对策......................................................................215国际物流与海关监管流程的配合......................................................................................235.1国际物流与海关监管流程的联系............................................................................235.2进出口贸易的详细流程及案例分析........................................................................245.3海关监管与保税物流业务流程相适应的改进思路.................................................275.4改善后的进出口贸易流程.........................................................................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