Research On Processing Trade Bonded System In The Background Of National Customs Clearance

The development of processing trade is an important strategic decision in the early stage of China's reform and opening up.After 40 years of development,it has made great contributions to the economy and society.The bonded system is a core system to promote the development of the country's export-oriented economy.However,as China's customs comprehensively implements the reform of customs clearance,the customs clearance process,tax collection and management methods,and risk management and control have changed under the new customs clearance system.In addition,the main structure,trade mode and product structure of processing trade have changed in recent years,and the old bonded system has become more and more difficult to meet the needs of enterprise economic development.Under the background of national customs clearance integration,this paper attempts to make a deep analysis of the current situation and development trend of China's processing trade bonded system,and draws on the advanced aspects of foreign customs processing trade bonded system,and puts forward suggestions for reforming the bonded system policy.The content of this paper is mainly divided into five parts: This part introduces the background and significance of the research on this topic,research ideas and contents on the bonded system of processing trade of the domestic and foreign experts and scholars,the innovations and shortcomings of this paper,and so on.The second part expounds the related theory of the bonded system of processing trade.Firstly,it scientifically defines the concept and characteristics of the processing trade and bonded system,and then expounds the development and present situation of the bonded system of processing trade.By combing the development stage of China's processing trade and its impact on the economy,and taking into account the macro-background of our country,this paper elaborates the formulation and implementation of China's bonded system and other related policies in each stage.The third part analyses the effect of the national customs clearance integration on China's processing trade and bonded system.In view of the effective practices of unified law enforcement and facilitation of customs clearance in the reform of the integration of customs clearance,it analyses its impact on China's processing trade and finds out what can be used for reference in the reform of bonded system.The fourth part mainly elaborates and compares processing trade bonded system in Korea and Japan.Firstly,this part combs and analyses processing trade bonded system in each countries,andthen compares it with China's processing trade bonded system.The purpose is to get the advanced experience of other countries' processing trade bonded system and find a way suitable for the reform of China's processing trade bonded system based on the actual situation of our country.The fifth part summarizes the problems existing in China's processing trade bond system,and on this basis,puts forward practical suggestions and countermeasures for deepening the reform of China's processing trade bond system.