自由贸易试验区海关监管创新之法律探析——以上海自由贸易试验区为例  

Legal Analysis of the Customs Supervision Innovation in Pilot Free Trade Zone:A Case Study of Shanghai Pilot Free Trade Zone

作　　者：格根其日 刘志云[1,2] GEGEN Qiri;LIU Zhiyun

机构地区：[1]厦门大学法学院,福建厦门361005 [2]厦门大学金融法研究中心,福建厦门361005

出　　处：《上海师范大学学报（哲学社会科学版）》2024年第3期122-134,共13页Journal of Shanghai Normal University(Philosophy & Social Sciences Edition)

摘　　要：建设自由贸易区试验区,是党中央推进新形势下改革开放提出的一项重大举措。以上海自贸区海关监管创新为视角,分析海关为创造营商软环境所做的贡献,同时从法律视角审视海关监管创新措施,认为:海关作为进出境监管部门,在正确理解自贸区“境内关外”内涵外延基础上,应毫不动摇地履行对自贸区进行监管的使命和担当。一方面要通过创新监管措施促进贸易便利化,提高服务水平,另一方面要深刻认识预防打击自贸区违法犯罪的重要性,提升海关自贸区监管创新依据的法律位阶,提高政策和法律的解读水平、法律适用能力,以及优化执法措施或手段,为创造良好的自贸区营商环境做出贡献。Construction of pilot free trade zone(FTZ)is an important measure put forward by the CPC Central Committee to promote reform and opening up under the new situation.From the perspective of the customs supervision innovation in the Shang-hai pilot FTZ,this paper analyzes the contribution of the customs to creating a soft business environment and examines innovative measures of the customs supervision from a legal viewpoint.It is also held that,as an entry-exit supervisory authority,the cus-toms,on the basis of a correct understanding of the connotation and extension of“within the borders but outside the customs”of FTZ,should unswervingly fulfill its mission and responsibility of supervising FTZ.On the one hand,the customs should promote trade facilitation and enhance service levels through innovative supervision measures.On the other hand,it is crucial to deeply understand the importance of preventing and combating illegal activities in FTZ.There is a need to elevate the legal status of the foundation for the customs’innovative supervision in FTZ,improve the interpretation of policies and laws,enhance the ability to apply laws,and optimize enforcement measures or methods,thereby contributing to the creation of a favorable business environ-ment within FTZ.

关 键 词：自由贸易试验区 海关监管创新 依法创新 

分 类 号：F752.5[经济管理—国际贸易]