保税港区的法律地位及其监管模式  

Study on Legal Status and Supervision Mode of Bonded Port

作　　者：王淑敏[1] 

机构地区：[1]大连海事大学法学院国际海事法律研究中心海运服务贸易法研究室,116026

出　　处：《国际贸易问题》2010年第3期125-128,共4页Journal of International Trade

基　　金：2009年度辽宁省哲学社会科学规划基金项目<促进辽宁沿海经济带发展的法律对策>(项目编号L09BFX008)的资助

摘　　要：根据海关总署颁布的部门规章,保税港区的法律地位被界定为"海关特殊监管区"。仅从海关监管的角度理解保税港区的法律地位,显然不能根本解决在法律上如何定位的问题。文章探讨了保税港区符合国际惯例的法律地位,并针对我国立法的"真空"现状,吹响依法治区的号角,绘就一幅建立和完善保税港区监管模式的宏伟蓝图。Under the regulation of the Customs General Administration, the boned ports emerge on the stage as Special Area Supervised by Customs. More and more scholars argue that the legal status is insufficient to give the precise answer of positioning. This paper investigates in details into the legal status of bonded ports and states that they comply with the international practice. It is time to give ourselves a real check to receive the wake-up call which people are blowing the trumpets for governing the ports according to law. Finally, it is intended to design a blue print for the perfect legislation and supervision of the boned ports above mentioned.

关 键 词：保税港区 法律地位 监管模式 

分 类 号：F812.42[经济管理—财政学] D922.29[政治法律—经济法学]