摘要
打造在国际上最具竞争力的海关监管体制机制,是我国海关一段时期改革发展的目标和载体,具有特定内涵和宏观、微观等各方面的指标体系。在纵向上,国际海关经历长期发展,在不同发展阶段有不同特点,形成了制度加快创新、职能总体拓展等趋势,我国海关不断优化体制机制,相应提升竞争力。在横向上,我国海关与美欧日海关体制机制在合规程序、优惠对象、风险管理、职能结构、机构性质、法规体系等方面存在较大差异,既有宏观、规模、公平等方面优势,也存在不够严密、效率偏低等劣势。下一步应当汲取经验,补足短板,巩固优势,进行制度创新,为建成最具竞争力的海关体制机制夯实基础。
To build the most competitive customs control system and mechanism in the world is the goal and carrier of the reform and development of China Customs for a period of time,which has specific connotation and macro and micro indicator system.Vertically,the system and mechanism of international customs have experienced long-term development,and formed different characteristics in different stages of development,presenting the trend of accelerated institutional innovation and expanded overall function.During the process,China Customs has constantly optimized its own control system and mechanism with competitiveness greatly improved.Horizontally,there are great differences between China Customs and the US,EU and Japan Customs in terms of compliance procedures,preferential targets,risk management,functional structure,institutional nature and legal system.In contrast,we have both the advantages of macro planning,scale,and fairness and the disadvantages of lacking strict control and efficiency.In the next step,we should learn from the experience,make up for the shortcomings,consolidate the advantages,and carry out institutional innovation,so as to lay a solid foundation for building the most competitive customs system and mechanism.
出处
《海关与经贸研究》
2021年第4期32-44,共13页
Journal of Customs and Trade
关键词
国际海关
海关监管
体制机制
竞争力
International Customs
Customs control
System and Mechanism
Competitiveness
