Research On Legal Supervision By Customs Concerning Processing Trade

In the movement of continual development of economic globalization and regional economic integration, China participates in international competition and cooperation in much wider range and much deeper degree after China entering WTO. With the huge market and actual demand, China faces a new round of global industrial transfer, which is also a round of optimization and reorganization of factors of production. The processing trade of China is changing obviously. And it will have a large room to develop in quite a long period in the future. As the regulatory body of processing trade, China's Customs faces the new situation and new requirement of management of processing trade.Processing trade in China has been growing with the introduction of the reform and opening policies in the country. After 28 years of development, processing trade made historical contributions to the reform and opening programs and the economic development of China. It has played a positive role in attracting foreign investment, introducing advanced foreign management philosophies and expertise, promoting optimization and upgrading of the industrial structure, optimizing the export commodity mix, increasing foreign exchange reserve, creating job opportunities and maintain the economic growth. However, we must face up to the problems existing in the management of processing trade. In particular, we must pay great attention to effectively preventing smuggling and tax evasions in processing trade, which disturbed the order of fair competition in the economy, through a well-developed legal system. In this way, we can bring processing trade to the track of transformation and upgrading while continuing to let it grow.The thesis starts with the connotation and the newest developmental trend of processing trade, and then defines legal essence, legal value and legal source of it. By comparing and analyzing the international conventions on the customs supervising on processing trade, and relative legislations on supervising of processing trade of USA,EU, Japan and other countries' customs, the thesis constructively puts forward relative suggestions on perfecting the legislation on the supervising on processing trade of China's Customs, while comparing with the actual state of development, legislations, policies of China.The main achievement of this thesis is "some suggestions on perfecting legal supervising on processing trade of our country" in Chapter 5. By analyzing the previous chapters, the author shows the successful experiences and deficiencies of relative legislations and policies in our country, and confirms meanings of legislation and principles of perfecting customs' supervising on processing trade in our country. The author also puts forward suggestions on introduction and design of legal proceedings of Customs Supervising on Processing Trade of our country, and then makes them detailed in order to enhance the maneuverability. The author hopes these bold attempts can provide beneficial references for processing trade of our country. And then processing trade in our country can play an important role in the international stage.