大陸海關合同作業程序之探討

台商在大陸地區投資有成功的，也有失敗的經驗，很少台商在大陸投資一開始就一帆風順，原因在於台商不瞭解大陸法令、不瞭解官方作風、不瞭解與大陸機關打交道的方式、不瞭解如何管大陸員工解、對大陸投資環境評估不夠深入。以台商赴大陸投資所遭遇的問題中，海關作業的繁雜一向是台商抱怨的問題。而外銷型廠商遇到的海關問題又特別多，台商若屬外銷型廠商在選擇投資地點時，必須特別加強當地海關環境評估。據了解許多台商因對海關作業及其相關法令不瞭解，有時因一時不察或疏忽而遭大陸海關鉅額罰款，甚至有高階經理人因而行動受限。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，其次對現實環境中大陸的保稅制度規定做一彙總整理，以瞭解大陸「加工貿易保稅貨物」之基本法令及現行的實務運作及瞭解台商在大陸從事加工貿易活動可能面臨的問題。第三，採用專家深入訪談，瞭解問題徵節點並尋求可能的解決方式，最後本研究根據資料分析及訪談結果，提出相關建議。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、經營者心態不正、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。而針對避免問題發生的因應措施，應朝制度面的建立、執行面的落實、法令面的瞭解、調查面的掌握及處罰面的瞭解等五個方向去改善。本研究認為經營者心態正確、重視海關環境評估及海關問題，勢必可大大降低台商在大陸之營運風險。

關鍵字

海關合同；保稅；大陸投資

並列摘要

There are successful and failed investments from Taiwanese in China. A few Taiwanese can start the business smoothly without hitch. The main reason is because that Taiwanese company does not know well about the laws in China, official style, the method how to deal with the officials, and how to manage the employees in China, also does not go deep into the circumstances of the investment in China. From the experiences of Taiwanese company in China, they most complained about the customs procedure especially for the exporting company. The Taiwanese exporting company should particularly strengthen the environmental analysis on the local customs issue while selecting the investment location. As understanding some of Taiwanese companies were punished by big fine, moreover some of top management would be prohibited to move due to unaware of the relative rules about the customs. The purpose of my study is for to submit the comments on the problems that Taiwanese company may happen. Therefore, my study aims firstly at the current investment status in China and the customs issues which Taiwanese company may be happened. The secondly I want to gather all the bonded rules together for the current status in China. By the way of collect data to realize the basic statute and practical operation about “processing trade bonded goods” and. realized the problem that Taiwanese company may face regarding processing business in China. The thirdly is to take the interview as a chance to realize the basic problem and to find the possible solution. My study eventually submits the relative comments based on the information analysis and interview. The conclusion from my study is: the major reasons which cause the customs issue are normally due the insufficient knowledge about the law, dishonest business, uncompleted legal system, too many unnecessary customs procedures and improper internal management. The 5 directions of measures to avoid these problems happened are to build up the system, to make sure the administration, to realize the law, to know well about the investigation and discipline. From my point of view, the operator should have a right attitude and should value the estimation about the customs conditions and issues, that would decrease the Taiwanese business risk in China.