海南自贸港通关监管的法治难题及应对路径  

The Legal Problems and Countermeasures ofCustoms Clearance Supervision of Hainan Free Trade Port

作　　者：王婷婷 任虹燕 Wang Tingting;Ren Hongyan

机构地区：[1]西南政法大学经济法学院 [2]重庆市国际税收研究会

出　　处：《海关与经贸研究》2024年第2期1-17,共17页Journal of Customs and Trade

基　　金：海南省哲学社会科学规划重大课题“海南自由贸易港通关监管国际比较与规制衔接研究”(项目批准号:HNSK(ZD)23-207)。

摘　　要：当前,海南自贸港在充分释放通关监管新动能、探索新型海关监管模式的同时也面临着多重挑战,体现为自贸港法规制定权的具体行使范围仍有待细化、配套机制不完善导致法治体系不甚健全、通关监管具体制度未能有效接轨国际标准等法治难题,亟需加强系统应对和法治协调。为此,应当坚持兼顾国际经验、中国特色和海南定位,发挥中央和地方立法两个积极性,统筹立法完善和制度实施,协调改革创新和底线思维的原则,从以“央地协同”思维加快通关监管立法保障、推进通关监管配套机制的补充完善、推动通关监管具体制度的重点突破入手,完善海南自贸港通关监管的法治保障和制度实施体系,以期加快探索中国特色自由贸易港的建设步伐。At present,Hainan Free Trade Port is fully unleashing new momentum in customs supervision and exploring innovative customs supervision models,it also faces multiple challenges,including the need to further refine the scope of regulatory authority for free trade port legislation,the inadequacy of supporting mechanisms leading to an imperfect rule of law system,and the failure of specific customs supervision systems to effectively align with international standards.Therefore,there is an urgent need for a systematic approach and legal coordination to address these issues.To this end,it is essential to adhere to the principle of taking into account international experience,Chinese characteristics and Hainan’s specific positioning.This involves leveraging the strengths of both central and local legislation,coordinating legislative improvements with system implementation,and reconciling reform and innovation with bottom-line thinking principles.The approach should start with accelerating legislative support for customs clearance supervision through“central-local synergy,”advancing the enhancement of supporting mechanisms,and achieving key breakthroughs in specific customs clearance supervision systems.This will help to improve the legal safeguards and system implementation for customs clearance supervision at Hainan Free Trade Port and expedite the development of a free trade port with Chinese characteristics.

关 键 词：海南自贸港 通关监管 法治保障 制度衔接 压力测试 

分 类 号：D922.29[政治法律—经济法学] D996[政治法律—法学]