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保税(Bonding)是政府为保障关税征收,规定由纳税义务人提出确实可靠的担保,或其它海关易于控制监督方式,暂时免除或延缓纳税的义务。保税制度(Bonding System)是一种国际性关税制度,世界各国为了促进经济发展,鼓励本国对外贸易,降低商品生产成本,减少资金积压及利息支出等问题而采取的一种关税措施。综合保税区的知识产权战略必须要和法律保护机制结合起来研究,不能简单地否认法律保护的作用,本文将结合实际,对综合保税区知识产权综合保护体系的建立进行阐述。
Bonding is the government’s obligation to safeguard the collection of customs duties, stipulate that the taxpayers must submit genuine and reliable guarantees or other customs should be in a position to control the supervision methods and exempt or delay tax payment temporarily. The Bonding System is an international tariff system and a tariff measure adopted by various countries in the world in order to promote economic development, encourage their foreign trade, reduce the cost of goods manufactured, and reduce the capital backlog and interest expenses. The IPR strategy of integrated Free Trade Zone must be studied in combination with the legal protection mechanism. It can not simply deny the role of legal protection. This article will elaborate the establishment of comprehensive protection system of IPR in Free Trade Zone based on the actual conditions.