一、我国保税区发展的基本情况20世纪80年代初 ,为了适应我国加工贸易的发展 ,借鉴外国的经验 ,我国开始建立保税制度 ,并制定了相应的管理办法。在1987年全国人大常委会通过的海关法中 ,对保税制度的管理作了原则的规定。我国的保税制度主要包括涉及进出口货物的储存和运输以 First, the basic situation of the development of China’s bonded area In the early 1980s, in order to adapt to the development of China’s processing trade, learn from foreign experience, China began to establish a bonded system, and developed the corresponding management approach. In the customs law adopted by the Standing Committee of the NPC in 1987, the principle of the administration of the bonded system was stipulated. China’s bonded system mainly covers the storage and transportation of import and export goods