海南自贸港自产货物加工增值认定制度研究  

Research on the System of the Value-added Recognition of Self-produced Goods Processing in the Hainan Free Trade Port

作　　者：刘云亮[1] 符政航 Liu Yunliang;Fu Zhenghang

机构地区：[1]海南大学法学院

出　　处：《行政与法》2025年第4期54-65,共12页Administration and Law

基　　金：国家社科基金重点项目“中国特色自由贸易港制度型开放框架下现代化产业体系构建与高质量发展研究”,项目编号:24AZD015;海南省自然科学基金项目“基于GTAP模型的海南自贸港封关运作对产业发展的利弊分析及对策研究”,项目编号:725RC731;海南省普通高等学校研究生创新科研课题“海南自由贸易港自产货物认定管理规定研究”,项目编号:Qhys2023-169。

摘　　要：海南自贸港自产货物加工增值认定制度重在规范海南自贸港自产货物的认定标准,涉及海南自贸港加工增值30%免征关税政策的具体实施,直接影响到海南自贸港加工制造业和加工转口贸易活动发展。构建海南自贸港自产货物加工增值认定制度,有助于凸显海关作为海南自贸港自产货物加工增值认定机关的重要性及其职责,强化海南自贸港对接国际经贸规则的规范性。规范海南自贸港自产货物加工增值认定标准,应兼纳吸收区域价值成分标准、税则归类改变标准和微小加工规则,并适时应对不同状况的认定情形。在认定形式上,建议实行原产地证书为主的认定证书制度,同时引入第三方机构认定制度,以此促成更权威、更具国际化、更有利于海南自贸港自产货物加工增值认定实施的清单制度。应强化海南自贸港自产产品的原产地标准规则,以防控品牌议价滥用和损害市场公平竞争。企业信用分级分类监管应成为海南自贸港自产货物加工增值认定的保障性制度,在事前、事中、事后发挥作用。The system for value-added recognition of self-produced goods processing at the Hainan Free Trade Port(FTP)primarily aims to standardize the criteria for identifying such goods.This is directly linked to the implementation of a policy that exempts locally processed goods from tarffs if their value is increased by 30,which significantly impacts the development of manufacturing and processing transshipment trade activities in the region.Establishing this recognition system underscores the importance and responsibilities of Customs as the authority for assessing value-added recognition of self-produced goods processing at the Hainan FTP,enhancing the port's alignment with international economic and trade regulations.To standardize the criteria for value-added recognition of self-produced goods processing,it is advisable to integrate regional value content standards,tarff classification change standards,and minimal processing rules,while also adapting to various assessment scenarios as needed.In terms of recognition forms,it is recommended to implement a certification system primarily based on certificates of origin,along with introducing third-party assessment systems.This would facilitate a more authoritative,internationally-oriented list system beneficial for the recognition and implementation of value-added recognition of self-produced goods processing at the Hainan FTP.Strengthening the rules regarding the origin standards of Hainan FTP's local products is essential to prevent the abuse of brand pricing power and protect fair market competition.A graded regulatory system based on enterprise credit should serve as a safeguard mechanism for the recognition of added value in locally produced goods,playing a role in pre-event,during-event,and post-event stages.

关 键 词：海南自贸港 自产货物加工增值认定 信用分级监管 

分 类 号：F562[经济管理—产业经济]