(초 록)무역의 자유화는 각국의 무역정책 및 제도에 큰 변화를 일으키고 있다. 특히 세계 주요 국가들은 보세구역제도를 적극적으로 활용하여 자유무역에서의 국가 경쟁력을 확보하기 위해 노력하고 있다. 보세구역의 설립은 외국 자본을 유치하고 지역 경제 발전에 다양한 이점을 제공할 수 있다. 그러나 세계 주요 국가들이 운영하고 있는 보세구역제도는 그 형태 및 종류, 법적요건 등이 상이하여 실제로 외국 무역업자가 특정국가에서 보세구역제도를 활용함에 있어 다양한 문제점에 직면할 수 있다.본 연구는 선진화된 한국의 보세구역제도를 중국 보세구역제도와 비교함으로써 중국 보세구역제도의 문제점을 파악하고 개선점을 도출하는데 그 목적이 있다. 따라서 본 연구를 통하여 한국과 중국 보세구역제도의 종류, 역할, 현황, 변천과정 및 운영실태를 비교하고 중국 보세구역의 문제점을 제도 및 운영상의 문제점으로 구분하여 분석하고 그에 따른 중국 보세구역 활성화 방안을 마련하였다.
(Abstract)With the development of world economy, and expansion of international trade scale, the free tax zone has been developed rapidly as well. Bonded areas do exist in the international trade, and ha already gained an important position in world economic development. In order to promote the expansion of international trade, and to make foreign investments and enterprises increase, South Korea and China have introduced advanced foreign technology and management experience constantly. In the early 90's, Chinese government, with the approval of the State Council, has built almost 15 Bonded areas in the coastal area such as Shanghai, Dalian, Qingdao, Guangzhou etc. After years of development, Bonded areas have already influenced an economy of port cities, attracting foreign investments and introducing an advanced technology to China. However, those areas will face an new challenges in the future since China has joined the WTO.As the characters and functions of the Bonded area are different from other trade policies, we should make good use of the operating cases in the Bonded areas for reference. The Bonded area is turning from free-trading area to exporting area. The development of original Bonded areas were designed for the industrial production and processing. These bonded areas are developed into international logistics with airport function. The functions of the bonded area are enlarged and enriched. Policies including Customs examining managements, trading policies, financial policies tax policies are still changing now.This study focuses on the Bonded areas between Korea and China. Also, it analyzes the evolving process and current situations of the Bonded areas. There are problems among changes and developments uprising in the Bonded areas in China, which hinders from turning into perfect the Bonded areas. Thus, a new direction and main focus for development in the Bonded areas in China is the building and operation of the Bonded areas' ports and comprehensive Bonded areas. In the long run, the formulation of regional and global trade policy will make the situation better.The main development strategy for the Bonded areas in China is maintaining harmonious relationship among developments. The outline for the development strategy contains the following four points. Firstly, items administered by the customs should gain rights for more free import and export in order to simplify the procedures to the largest extent. Secondly, the strengths of the Bonded areas should get rapid development in order to promote enterprise investment's program, architectural improvement, industrial solution. Thirdly, the development strategy should also solve problems such as resource and regional common prosperity and the level of development. In this way, it could effectively solve the problem of policy resources, cooperation alliance and common prosperity among different regional areas. Lastly, the building of the Bonded areas and ports related to it can provide opportunities and unified operation rules for upcoming developments.