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1、西南财经大学硕士学位论文我国加工贸易海关监管制度研究姓名:王桦申请学位级别:硕士专业:经济法学导教师:姜玉梅20050401AbstractWiththeimpetusofworldeconomicintegration,Chinahasbeenincorporatedintotheglobalindustrialchainandgraduallybecomea"worldfactoryandmanufacturingbase".In2004,thetotalimportandexportofChinaexceeded1trillionUSD.Asaresult,C
2、hinanowranksthirdintheworldintermsofitsforeigntradevolume,inwhichprocessingtradeaccountsforhalfandoccupiesanimportantposition.Infact,thisformoftradehasturnedintoamajorchoiceandessentialpathofChinatobecomeindustrializedthroughanewwayagainstthebackdropofeconomicglobalization.Processingtr
3、adeinChinahasbeengrowingwiththeintroductionofthereformandopeningpoliciesinthecountry.After26yearsofdevelopment,processingtrademadehistoricalcontributionstothereformandopeningprogramsandtheeconomicdevelopmentofChina.Ithasplayedapositiveroleinattractingforeigninvestment,introducingadvanc
4、edforeignmanagementphilosophiesandexpertise,promotingoptimizationandupgradingoftheindustrialstructure,optimizingtheexportcommoditymix,increasingforeignexchangereserve,creatingjobopportunitiesandmaintaintheeconomicgrowth.WithChina'saccessiontotheWTO,processingtradeandbondoperationswillh
5、aveanevengreaterspaceforgrowth.However,wemustfaceuptotheproblemsexistinginthemanagementofprocessingtrade.Inparticular,wemustpaygreatattentiontoeffectivelypreventingsmugglingandtaxevasionsinprocessingtrade,whichdisturbedtheorderoffaircompetitionintheeconomy,throughawell-developedlegalsy
6、stem.Inthisway,wecanbringprocessingtradetothetrackoftransformationandupgradingwhilecontinuingtoletitgrow.Thisthesis,fromtheperspectiveofresearchonthecustomscontrolregimeregardingprocessingtradeinChina,setsforthanumberofrelativelycomprehensiveideasonhowtoenhancecustomsregulationandmanag
7、ementofprocessingtradeinthenewera,makethenationalbondpoliciesyieldpositiveresultsandensurethemaintenanceoftherevenueofthecountry.Thisthesiscomprisesanexordiumandsixchapters.ChapterIexploresthenecessityandfeasibilityofestablishingandimprovingthecustomscontrolregimeonprocessingtradeinC