空运进口通关模式国际比较研究

根据航空货运业的发展，空运通关改革势在必行。文章在比较美国、荷兰、新加坡、日本空运进口通关模式的基础上，揭示其在通关流程、信息系统、风险管理、查验等方面的作法，并总结四国具有共性的特点，在此基础上提出单一窗口、物流信息流分离、自动缴税等建议，为我国空运通关模式改革提供思路。

International Comparation of Air Import Clearance

With the development of air freight, the reform of air clearance is necessary. Based on the comparation of the air import clearance of America, Netherlands, Singapore and Japan, this article shows the practice of clearance process, information system, risk management and custom examination by these four countries＇ and summarizes their common characters. It puts forward some suggetions including single window, the seperation between logistics and information flow and automatic tax paid etc. These suggestions provide the methods for the reform of air import clearance in China.