1. Export tax rebate policy. At present, domestic goods from non-bonded areas are not refunded when they enter the bonded area, and export tax rebates can only be obtained when the goods leave the country. In the case that export processing zones and other bonded warehouses have implemented the tax refund after entering the zones (warehouses), the goods entering the bonded area cannot implement the export tax refund policy, which makes the bonded area lose its attraction as a bonded warehouse for export goods. The direction of policy adjustment is that domestic goods entering the bonded area are regarded as exports, and goods that should enjoy the right of tax refund can apply for export tax refund with export declaration form, foreign exchange verification form, value-added tax invoice and other documents, without waiting for the goods to leave the country.
Second, the right to trade. 1, the right to import and export business activities. Since the Ministry of Commerce regards enterprises in the bonded area as overseas enterprises, enterprises in the bonded area generally have no right to operate foreign trade. Enterprises in the bonded area, especially foreign trading companies, must carry out import and export business through foreign trade companies with import and export management rights, which increases the operating costs of enterprises in the area and complicates commercial transactions. Give enterprises in the bonded area the right to operate import and export, let go of the right to operate import and export of processing enterprises in the zone, and allow foreign-funded trading companies to carry out domestic import and export trade conditionally while engaging in entrepot trade. Now we can see the trend of policy adjustment. Since 2003, the Ministry of Commerce has opened the import and export operation rights to enterprises in four bonded areas, including Shanghai and Shenzhen. 2. Trade in services. Although the State Council 1995 has made it clear that Shanghai Waigaoqiao Free Trade Zone can be used as a pilot, the corresponding examination and approval authority is in the ministries and commissions of the State Council, and there is no clear decentralization examination and approval authority, supporting policies and management regulations, which is lack of operability. In contrast, after China's entry into WTO, the pace of service trade opening outside the bonded area is accelerating. The state should liberalize the examination and approval authority of service trade in the bonded area, build commodity exhibition centers, attract international multinational companies and comprehensive trading companies to settle in the bonded area, and promote the development of service trade such as international leasing, international shipping, international legal services and international commodity display in the area. Three. Financial and foreign exchange management policies. The Measures for the Administration of Foreign Exchange in the Bonded Zone, which was implemented from June 5, 2002 to 10, created conditions for enterprises in the Bonded Zone to carry out normal business activities. However, some foreign exchange payment regulations are still relatively strict. Although this helps to reduce the phenomenon of foreign exchange evasion, it has added a lot of inconvenience to enterprises in the region, and some even restricted their normal business activities, which are mainly manifested in strict restrictions on foreign exchange purchase conditions, basically no foreign exchange payment, and enterprises are registered in RMB. The payment procedure is very strict. For example, enterprises in the region import goods from abroad and then sell them to enterprises outside the region. When making foreign exchange payments, enterprises outside the area must hold the Import Declaration Form for Enterprises Outside the Area. However, in fact, many enterprises outside the region will store the goods in the bonded area first to enjoy the benefits of deferred tax payment without going through the import declaration procedures. At this time, enterprises in the region cannot pay overseas. The direction of policy adjustment should be: the payment under the current account is completely liberalized, and the currency under the current account in the region is freely convertible. In the way of foreign exchange supervision, the foreign exchange bureau should focus on the supervision of commercial banks, which should supervise the foreign exchange business activities of enterprises while handling the foreign exchange settlement and sale business for enterprises. Promote the combination of production and circulation, import and export trade and entrepot trade. Fourth, the logistics industry access policy. Logistics industry is a new comprehensive industry, involving freight forwarding, container transportation, railway freight, road freight, air transportation, warehousing and other industries. At present, these industries are headed by different government departments, and each department has different industry access standards, especially for foreign investment. Therefore, if we want to carry out integrated logistics services, enterprises must apply for business licenses from different competent departments, and the procedures are quite complicated. The lack of large-scale logistics enterprises will limit the functional transformation and development of China's bonded areas to free trade ports. Therefore, the direction of policy adjustment can include: for the establishment of logistics enterprises in bonded areas or free trade ports, encourage policies and simplify the approval procedures. And allow foreign capital to enter the logistics service industry in the bonded area or free trade port area early. V. Customs clearance, inspection procedures and transportation supervision policies. Although China's bonded areas are all built near ports, most of them are separated from port areas and belong to different departments in management. Goods entering and leaving the port and bonded area must go through the second customs clearance. The management of LCL transportation restricts the enterprises in the region to carry out logistics transportation services to a great extent. Because according to customer requirements and cost accounting, logistics enterprises will transport goods stored in different bonded areas (or different warehouses in the same bonded area), goods arriving in the bonded area at different times, goods from different suppliers, goods from import warehouses and export warehouses by LCL. Although the current customs regulations do not explicitly prohibit the above-mentioned business operations, it is difficult to carry out LCL transportation due to the requirement that all documents must be checked and consistent during customs supervision, which hinders the convenient and smooth flow of goods. The direction of policy adjustment should include: connecting the bonded area with the port area, implementing unified supervision of the port area, and avoiding repeated procedures for the second customs clearance. When the shape, quantity, tax number and other properties of the goods change due to the simple processing and transportation operations of enterprises in the area, the customs can check the filing records in a targeted manner in the supervision, without requiring consistency, as long as they basically correspond. In terms of warehousing and display, all goods except those prohibited or restricted in circulation are allowed to enter the bonded area for warehousing and display, and customs duties and fees are reduced or exempted to distinguish them from ports and non-bonded areas. Define the bonded area as "domestic customs clearance", and gradually transition to the supervision mode of "first-line liberalization, second-line management and non-intervention in the area" and transition to a free trade area. The development model of bonded area requires it to take more flexible and open measures in customs clearance, logistics and foreign exchange finance. Now, poor customs clearance and weakened advantages have become the same problems faced by the bonded area. Only by transforming into a free trade zone or a simple economic development zone can we ensure the sustainable development of this special economic zone.