近代海关保税关栈制度的构筑特点——近代中国海关“共治”模式的又一突出范例  

The characteristics of the Customs' Bonded Warehouse System in the Modern Period

作　　者：金曙[1] 

机构地区：[1]上海海关学会

出　　处：《海交史研究》2018年第1期117-126,共10页Journal of Maritime History Studies

摘　　要：保税关栈是指经由官方核准设立的,供储存进口未税货物的专用仓栈。作为一项新型的贸易业态,保税关栈的开设为近代中国的贸易发展带来了"改革红利",近代海关保税关栈制度也因此成为近代中国海关一项先进的货物监管制度。本文从"共治"命题出发,以近代海关保税制度作为研究范例,拟通过对保税关栈的设立、特点、管理模式等的研究,对其中所呈现和折射的有关近代海关"共治"模式的现象进行阐述,以此探识近代海关保税关栈制度的构筑特色。Bonded Warehouses were a secured area approved by the authorities for storing imported goods before the payment of duty. As a new mode of trade,the bonded warehouse system boosted ＂reformed dividend ＂ in the trade development of Modern China. It became an advanced cargo supervision system in the modern Chinese customs. Taking the bonded system as an example,this paper describes the ＂co-governance＂mode in the modern customs by studying the establishment,the characteristics,and the management of bonded warehouses.

关 键 词：海关 共治 保税关栈 构筑特色 

分 类 号：F752.9[经济管理—国际贸易]