大陸海關作業與退稅程序之研究

摘要根據經濟部投資審議委員會統計，我國核准赴大陸投資金額占我核准對外投資總額之第一位。而台商在大陸地區投資成敗影響的因素很多，對多以出口為主之台商而言，海關作業的繁雜及演生出來之問題，將對台商未來經營發展具有舉足輕重之影響。本研究目的是對台商所遭遇的海關問題提出改善建議。故本研究首先針對大陸投資現況以及台商所遭遇的海關問題作說明，其次對外商投資企業一般進出口貨物與加工貿易企業進口保稅貨物之報關規定、程序及實務問題做一彙總整理，並介紹在大陸轉廠之運作模式與相關海關作業、外匯作業、稅收實務問題及介紹出口退稅之相關規定、方法、模式與如何規劃。第三採用次級資料分析，對海關與外匯檢核及問題做進一步分析，由瞭解問題徵節點的方式尋求可能的解決方法，最後本研究根據資料分析結果，提出相關改善建議。本研究主要結論：發生海關問題之主因多為經營者對法令認知不足、對海關稽核方式不瞭解、大陸相關法令不周全、當地法制程度不高、報關作業程序繁瑣及公司內部管理不當等。而針對問題解決的方法，應朝制度面的建立、執行面的落實、法令調查面的掌握及處罰面的瞭解等四個方向去改善。本研究認為經營者確實瞭解法令、掌握海關稽核方式、重視海關環境評估及海關問題對公司營運的影響，勢必可大大降低台商在大陸之營運風險。

關鍵字

退稅程序；大陸海關

並列摘要

Abstract According to the statistics compiled by the Investment Commission of the Ministry of Economic Affairs, the amount of investment to China approved weighs largest in the amount of outward investment approved. There are many factors that affect the success or failure of Taiwanese firms in China. For Taiwanese firms that export mainly, the multifarious customs formalities and other related problems would play a decisive role in the oncoming operation and development. This study proposes suggestions to improve the customs formalities Taiwanese firms have confront with. The current investment condition of China and the customs formalities Taiwanese firms faced are discussed first. Second, the file declaration regulations, procedures, and practices of imported and exported merchandise of foreign companies and imported bonded goods of trade business are summarized. Operations of transformation of business and its related customs formalities, foreign exchange operations, and tax practice problems are introduced. Regulations, methods, and practices of duty drawback of exported merchandise are also presented. Third, I use secondary data to analyze further the issues about custom and foreign exchange examination. Through understanding the crux of the problem, this study explores possible solutions. Finally, based on the results of my analysis, I propose suggestions. The major results of this paper are summarized as follows. The custom problem is mainly caused by: managers do not fully understand regulations and audit approach of customs, incompleteness of related laws of China, low level of local law and order, complicated file declaration process, improper internal business management. Solving the problem should focus on building up proper systems, putting into effect, knowing well of regulative investigation, understanding the punishment. This study concludes that if managers fully understand the laws, know well of customs auditing, think highly of both assessing custom environment and effects of custom issues on the firm, then operational risks of Taiwanese firms in China should be greatly reduced.