海南自由贸易港的封关运作和分线管理——从海关特殊监管区域到海关监管特殊区域  

The Regional Closed Operation and Line Differentiation Management of Hainan Free Trade Port:From Customs Special Supervision Zone to Customs Supervision Special Zone

作　　者：郭永泉 GUO Yongquan(Statistical Analysis Division of Wuhan Customs,Wuhan 430040,China)

机构地区：[1]武汉海关统计分析处,湖北武汉430040

出　　处：《南海学刊》2021年第2期44-55,共12页The Journal of South China Sea Studies

摘　　要：海南自由贸易港以“海关监管特殊区域”作为其专有特征,与我国现有“海关特殊监管区域”在监管主体、功能状态、适入产业等方面存在较大区别,离不开封关运作和分线管理两大制度的支撑。自由贸易港封关运作需齐备实体条件和制度条件,形成特定标志,明确主体关系,完成状态切换程序。自由贸易港分线管理的内涵就是制度集成式创新,“一线”体现准入放开、程序放开、税收放开、经济放开等特征,“二线”体现双侧管住、双向管住、双循环促进等特征。由此提出制度创新建议,包括“一线”准入(准出)、进口“零关税”实体、流转税简并切换、海关申报监管、相关鼓励类产业企业等方面。Hainan free trade port takes“customs supervision special zone”as its exclusive feature.There are great differences between Hainan free trade port and China’s existing“customs special supervision zone”in terms of the supervision subject,the functional status and the suitable industries.It is inseparable from the support of two systems:the regional closed operation and line differentiation management.The regional closed operation of free trade port needs to complete the physical and institutional conditions,form a specific characteristic,clarify the main relationship,and complete the state switching procedure.The connotation of the free trade port line differentiation management is a system integrated innovation.“The first line”embodies the characteristics of access free,procedure free,tax free and economic free.“The second line”embodies the characteristics of the bilateral control,two-way control and double cycle promotion.Therefore,the paper puts forward suggestions on the institutional innovation,including“the first line”import(export)permission,the import“zero tariff”entity,the turnover tax simplification switching,the customs declaration and supervision,and the related incentive industrial enterprises.

关 键 词：海南自由贸易港 海关特殊监管区域 海关监管特殊区域 封关运作 分线管理 

分 类 号：F752.8[经济管理—国际贸易] F752.6[经济管理—产业经济]