海关特殊监管区利用自贸区优惠政策问题研究

摘要：海关特殊监管区是在我国发展加工贸易背景下所创设的实施保税政策的特殊区域。近年来，随着国际经济环境的恶化以及我国加工贸易转型的要求，很多区内企业开始转变“两头全部在外”的传统加工模式，通过保税监管转内销方式开始积极探求和开拓国内市场。在这过程中，是否能享受到自贸区优惠关税待遇是企业内销或复出口时特别关注的问题。目前鉴于各自贸区协定的不统一和国内法配套细则缺乏的现状，区内企业难以真正享受自贸区优惠政策。这不仅抑制了区内企业采购国产料件的积极性，也严重损害了海关特殊监管区的政策吸引力。随着我国自贸区战略的快速推进，区外企业可以通过优惠原产地规则而享受越来越多的零关税进出口待遇，逐步削弱海关特殊监管区的保税政策优势。因此，为强化海关特殊监管区的政策特殊性，应通过原产地规则的完善尽快推进自贸区优惠政策在海关特殊监管区的适用，让区内从事进出口业务的企业可以获得出口退税、进口保税和自贸区优惠税率等更多的叠加性政策支持。

Research on the Utilization of FTA Preferential Policy in Customs Special Supervision Areas

Abstract： The Customs special supervision area with bonded policies is established for the development of processing trade. In recent years, with the deterioration of the interna- tional economic environment and the transformation needs of China＇s processing trade, many businesses began to shift from the traditional processing model in bonded areas to exploring and developing the domestic market. In this process, whether to enjoy FTA preferential tar- iff treatment is a question of domestic enterprises. Given the current status of the lack of uni- form of FTA agreements and domestic law, it is difficult for enterprises to truly enjoy prefer- ential trade policy. This does not only suppress the enthusiasm of enterprises to procure do- mestic materials and parts made in China, but also seriously undermines the policy attractive- ness of the special customs supervision areas. With the rapid development of China＇s FTA strategy, more and more common trade can enjoy zero tariff treatment of imports and exports through preferential rules of origin, thus affects the policy advantages of special customs su- pervision areas. Therefore, in order to strengthen the policy particularity, special customs supervision areas should improve their FTA rules of origin, ensuring the import and export business in those areas can obtain a cascade of policy support including export tax drawback, import bonding system and FTA preferential tax policies.