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保税仓库制度是一项适应国际贸易运作方式,符合市场经济发展要求的海关监管制度,对发展外向型经济具有重要的促进作用。如何完善我国海关的保税仓库制度,本文在此提出一些粗浅的看法。 一、目前保税仓库管理中存在的主要问题。 改革开放初期,我国海关建立了保税仓库管理制度,于1988年4月正式颁布了《海关对保税仓库及所存货物的管理办法》,为促进加工贸易、出口贸易的发展起了重要作用。但近年来一些企事业单位,无视海关的法规,利用保税仓库特别是利用公共保税仓库进行走私的问题比较突出:有的用假加工贸易手册从保税仓库提货;有的将国家限制进口和高税商品经伪装后伪报为一般商品存入保税仓,利用海关对转关进仓货物查验较松的薄弱环节,伺机打
The bonded warehouse system is a customs supervision system that adapts to international trade operations and meets the requirements of market economy development, and plays an important role in promoting the development of export-oriented economy. How to improve China’s customs bonded warehouse system, this article put forward some superficial views here. I. The main problems existing in the management of bonded warehouses. In the initial period of reform and opening up, China Customs established a bonded warehouse management system. In April 1988, the Customs officially promulgated the “Administrative Measures on Customs Bonded Warehouses and Stored Goods”, which played an important role in promoting the development of processing trade and export trade. However, in recent years, some enterprises and institutions have ignored the regulations of the Customs, and the use of bonded warehouses, especially the use of public bonded warehouses for smuggling, has become a prominent problem. Some of them use fake processing trade manuals to take delivery from bonded warehouses; some restrict imports and high taxes. After the goods are disguised, they are falsely reported as general goods and stored in a bonded warehouse, and the Customs use the customs to check for weaker links in the goods entering the warehouse, and wait for opportunities.