【作者】 张爱东；

【导师】 王克稳；

【作者基本信息】 苏州大学 ， 宪法学与行政法学， 2003， 硕士

【摘要】 保税区的立法对策研究是我国区域经济法治研究的课题之一，也是实践性很强的课题。由于种种原因，中国目前对该课题的研究明显落后于保税区发展的实际，也严重制约了保税区的进一步发展。本文在分析世界海关组织以及美国等在自由贸易区问题上的立法成果及自由贸易区法治的成功经验的基础上，针对中国保税区在国家特别法制定上的空白、国家主管部门的不明确、保税区定性定位的不确定等实际问题，就运用立法手段促进保税区发展方面进行了探索性研究。认为：目前我国的保税区是以保税业务为基础的特殊经济区，是中国特色的自由贸易区；其目标模式应是自由贸易区，从立法角度应定义为“经国务院批准设立的、国家实施按境内关外管理的特殊经济区域。”我国保税区立法对策的关键是通过全国人大或其常委会制定保税区特别法—《中华人民共和国保税区法》；在特别法中明确海关总署或商务部为全国保税区主管部门；合理划分保税区立法权限；贯彻“适度超前立法”的原则，借鉴国际上自由贸易区管理的成功经验，明确保税区向自由贸易区过渡；参照经济特区做法，由全国人大授权国务院、地方制定保税区法规规章；同时完善立法监督，保证涉及保税区法律法规规章及规范性文件间的一致性。更多还原

【Abstract】 Research on countermeasures in law on Bonded Zone is one of the core and very practical subject of Chinese regional economic law. For various reasons, the study on this subject obviously lags behind reality of development of China’s Bonded Zone at present. And this already directly restricts the further development of Bonded Zone.Through analyzing the related subjects (law-making and successful experiments) of World Customs Organization (WCO) and U.S.A., this article focuses on experimental research on countermeasures of law-making concerning the development of Bonded Zone with concern to the following aspects: the lack of special law on Boned Zone, the uncertainty of national administrative department carrying out commissioning on Bonded Zones and the proper nature &location of Bonded Zone.In the end, the general conclusions are drawn as:China’s present bonded zone is a kind of special economic zone based on duty free business, a kind of free trade zone with distinct Chinese character and free trade zone is its goal. From the point of law-making, bonded zone should be defined as "a special economic area approved by the state council and managed as inside the political territory but outside the Customs territory . The key of rule of law in bonded zone lies in the making of the special law on bonded zone -"Bonded Zonelaw of the People’s Republic of China". In the special law, the Customs General Administration or the Ministry of Commerce should be named as the department in charge of the administration of bonded zone. And the right of law-making should be divided properly between the central and local authorities. The law should be made ahead of time. At the same time, accepting the successful experience of international free trade zone, making sure that transition from China’s bonded zone to free trade zone will be written in the special law. According to the the experience of special economic zone, the NPC may authorize the State Council & the local NPC/governments to make relevant laws concerning Bonded Zones.At last, all the above law-making should be supervised to ensure the consistency of the laws concerning Bonded Zones.更多还原