一、“复关”对我国海关管理将产生的影响 （一）海关管理中所实行的政策、法规、制度将面临多层面、大幅度的调整。 关贸总协定是以市场经济理论为基础建立起来的。党的十四大明确指出,中国经济体制改革的目标是建立社会主义市场经济体制。这一理论和实践的重大突破使我国经济体制与关贸总协定所要求的差距大大缩小。但从传统计划经济体制向社会主义市场经济体制转换,直至社会主义市场经济体制初步建成,尚需相当长的过程。我国现行的经济体制,特别是外贸体制,与总协定的要求尚存在着差距。就我国海关所实行的政策、法规、制度及其做法来说,笔者以为存在的主要差距有: 第一,在有计划的商品经济及计划经济与市场调节相结合的经济运行机制下,中国的进口和生产是有计划的,外贸经营大部分由国家控制,以及为保护产业的目的所实行的高关税政策、进出口许可证制度、进口替代政策和其他多种限制进口的措施,等等,与总协定所要求的市场经济运行机制、自由贸易和公平竞争等规则不相符。 第二,改革开放以来,对经济特区、沿海开放城市、经济技术开发区,以及某些项目、企业分别实行不同的关税及进出口优惠的特殊经济政策,而对其他地区等则实行另外一种做 I. Impact of “re-entry” on China’s customs management (1) Policies, regulations, and systems implemented in customs management will face multi-faceted and substantial adjustments. The GATT was established on the basis of market economy theory. The 14th National Party Congress clearly stated that the goal of China’s economic restructuring is to establish a socialist market economy. This major breakthrough in theory and practice has greatly reduced the gap between China’s economic system and the GATT. However, the transition from the traditional planned economic system to the socialist market economic system until the initial completion of the socialist market economic system still requires a relatively long process. There is still a gap between the current economic system in our country, especially the foreign trade system, and the requirements of the General Agreement. Regarding the policies, regulations, systems, and practices adopted by China’s customs, the author believes that the main gaps are: First, under the economic operating mechanism of a planned commodity economy and planned economy combined with market regulation, China’s Imports and production are planned, and most foreign trade operations are controlled by the state, as well as high tariff policies, import and export licensing systems, import substitution policies, and various other measures to limit imports that are implemented for the purpose of protecting industries. It is inconsistent with the rules of the market economy operating mechanism, free trade and fair competition required by the General Agreement. Second, since the reform and opening up, special economic policies have been applied to special economic zones, coastal open cities, economic and technological development zones, and certain projects and enterprises with different tariffs and preferential import and export policies, while implementing other types of special economic policies for other regions. do