刘庆珠

天津商务职业学院，天津300350

我国加工贸易创新升级的实践探索
——基于海关特殊监管区域的分析

刘庆珠

天津商务职业学院，天津300350

海关监管加工贸易最重要的特征之一就是保税，在我国种类众多的海关特殊监管区域中开展加工贸易既有监管便利也有产业集聚和深化的空间优势。经过几十年的经验积累，我国加工贸易形式从最初的简单加工逐渐向附加值更高的保税物流和保税服务环节转型升级。基于贸易便利化的角度，海关特殊监管区域应从监管流程上突破壁垒，使特殊政策充分发挥作用，使特殊区位成为真正的优势从而助力加工贸易创新升级。海关特殊监管区域应成为产业链升级的先行先试区域，做到一线加大放开力度，简化备案手续；二线管理高效到位，发挥政策优势；做好功能定位，创新管理模式。

加工贸易创新升级；海关特殊监管区域；贸易便利化

［Abstract］One of the most important characteristics of Custom's supervision of processing trade is protective trade.Initiating processing trade in various Chinese Special Customs Supervision Zones increases the efficiency in supervision and offers the spatial advantages of product accumulation and intensification.After China has gathered experience for decades，patterns of processing trade in China are gradually upgraded from，in its initial state，simple processing to bonded logistics and service of higher added value.Through the lens of trade facilitation，this article attempts to analyze how Special Customs Supervision Zones break the barriers in supervision procedures，optimize the effects of special policies and establish the special zones as a true edge to promote the innovation and upgrade of processing trade.Based on the perspective of trade facilitation，Special Customs Supervision Zones should break through barriers on supervision flow，give full play to the role of specific policies，and take the advantages of the special location to help upgrade processing trade innovation.The Zones should become the first trial area of industrial upgrading，simplify formalities，make effective management，give play topolicy superiority，completethefunction orientation，and innovate management model.

［Key words］innovation and upgrade of processing trade；Special Customs Supervision Zones；trade facilitation

一、我国海关特殊监管区域的内涵和外延

海关特殊监管区域是我国的本土概念，目前并没有在学术上形成标准化定义，但因为海关总署是这些区域的牵头管理部门，海关对其的界定为：海关特殊监管区域是经国务院批准，设立在中华人民共和国关境内，赋予承接国际产业转移、连接国内国际两个市场的特殊功能，并给予特殊政策，以海关为主实施封闭监管的特定经济功能区域。2005年颁布的 《中华人民共和国海关对保税物流园区的管理办法》中首次对海关特殊监管区域的类型进行了明确，“海关特殊监管区域，是指经国务院批准的保税区、出口加工区、园区、保税港区及其他特殊监管区域。……