The Research On The Supervision And Legal System Of Bonded Port In China

Bonded port is a more advanced external trading region than the bonded area. It is a new type area under the customs supervision with obvious location advantages, complete functions and powerful radiation effects. Yangshan Bonded Port in Shanghai is the first bonded port of China, which was established by the state council in 2005 under the international and domestic economic situation, complying with the "Zone-port Interaction" policy and referring to the successful experiences abroad. Combining the theory with practice, and horizontally comparing China with foreign countries, vertically comparing the history with current situation, also comparing the bonded port with the bonded area and the free trade area, this paper accurately grasped the characteristics of the bonded port. Then by analyzing the foreign supervision and legal system related to the bonded port and analyzing the demonstration of the supervision and legal system of the free trade area, this paper dug out some problems in the supervision and legal system of China's bonded port. Finally it brought forward the thinking and suggestions to improve.There are four parts in this paper:the first part is the general introduction of the supervision and legal system of the bonded port. This part firstly introduced the concept and characteristics of the bonded port, distinguished several concepts, and analyzed the characters of the legislation of the bonded port and the development of China's bonded port. The second part is about the supervision of the bonded port in foreign countries and Taiwan Area. This part mainly analyzed the definitions, functions and the supervision and legal systems of the bonded port in several typical countries and Taiwan in order to provide the reference for China to build similar area. The third part is about the present situation of the supervision and legal system of China'bonded port. From the legislation, the administration system and the customs supervision system, this part analyzed the present situation of the supervision and legal system of China's bonded port, and dug out several problems in the related policy. The last part is about the structure and improvement of the supervision and legal system of China's bonded port. This part firstly analyzed the importance, the guiding ideology and the principle of the improvement of the supervision and legal system of China's bonded port, and then brought forward the suggestions about building and improving the supervision and legal system of China's bonded port.