摘 要
“打包通關”特指在我國進出口貿易中的一種特殊的通關方式。這種方式為廣大海外華人和國內中小企業提供了便捷的服務，同時也為不法分子進行走私提供了機會。作為一種通關運作模式，能夠存在二十余年并沿用至今，無疑有其存在的價值和生命力，應該說改革開放的大環境為其產生提供了豐富的土壤，國家經濟體制改革為其成長提供了充足的養料，不可否認，海關管理的不完善也為其提供了機會。面對這種模式的弊端，種種非議四起，試圖扼殺這種通關模式，但是，應該充分肯定絕大多數進出口商家是遵紀守法的，心懷叵測者畢竟是少數。因此，筆者認為不能因噎廢食，而應趨利避害。如何更好地利用和規范“打包通關”這把雙刃劍，本文將在深入分析研究的基礎上，提出解決問題的建設性意見。
關鍵詞：進出口貿易 打包通關 海關 報關
A study of “customs clearance package” in our country’s import and export
ABSTRACT
“Customs clearance package” refers in particular to a special method of clearing customs in our country’s import and export trade. This method provides an easy access for clearing customs for overseas Chinese and domestic small businesses. At the same time, it also provides an opportunity for some lawbreakers to do smuggling. As a method of clearing the customs, which has survived for more than 20 years and is still being used today, there is no doubt that “customs clearance package” has proved its value. The reforming and opening policy which started more than three decades ago has served as rich soil for the emerging of “customs clearance package”. Also, the economic system reform of our country has provided nutrition for its growth. Lack of customs inspection has played a role as well. When facing the short comings of this special customs clearing method, there are blames and some people want to call it off. However, we have to admit that most of the import and export businesses are obeying the law and those lawbreakers are minorities. Thus, I think we should not repeal “customs clearance package” only due to its short comings, instead we should figure out a way to let it better serve our economic activities without causing troubles. This paper will be based on a deep analysis and study of “customs clearance package” to figure out how to better utilize and standardize this double edge sword, and to suggest solutions to the problems and provide constructive advice on “customs clearance package”.
Keywords：import and export trade “customs clearance package” customs customs clearance
