题　名  我国边境贸易法律、法规述评  
作　者  闫晗  
作者单位  吉林大学,法学院,长春市 130012  
专　业  经济法学  
指导教师  吕岩峰  
学位级别  303  
馆藏索取号  3990363  
中文文摘  一、 我国边境贸易立法概况
(一) 边境贸易的概念及特点
边境贸易,是指我国政府、法人和自然人同与我国毗邻国家的政府、法人和自然人之间所发生的各种货物贸易。由于边民互市贸易,也发生在边境地区,因此,一般也将民贸列入边境贸易范围内。
边境贸易虽然也是国际贸易的一种,但与国际贸易相比,还具有其自身的特点。首先,边境贸易是两国边境地区居民间的贸易,这是长期历史原因形成的计划经济联系,此种联系常因此邻国政府间关系的恶化而中断。其次,原义的边贸是指两国边境地区居民间往来及物资、劳务的交流,建立在日常生活需要上,而不是为了追求利润。再次,两国边民间的贸易具有经常性、零星性的特点。而且多为二次性贸易。
(二)边境贸易法的概念及其渊源
边境贸易法是指调整我国边境地区与周边国家边境地区在进行商品交接中发生的社会关系的法律规范的总和。
边境贸易法的渊源是指边境贸易法的表现形式或制定方式。其渊源主要有国内立法、国际条约、国际惯例和国际习惯。
(三)我国边境贸易立法历史概况
建国后,虽然与周边各国具体贸易情况各有不同,但总的说,我国的边境贸易经历了五十年代的发展时期和六十年代的低落时期,七十年代缓慢回升期、八十年代的恢复时期和九十年代持续发展期。
现阶段在我国并没有关于边境贸易管理的专门法律情况下,边境贸易的管理除依据我国《对外贸易法》外,更多地是依据国家有关行政部门〈国务院、对外经济贸易合作部、海关总署等)下发的有关边境贸易的规范性文件。由于这些文件具有调整边境贸易管理关系的作用,开以可被视为边境贸易法的重要组成部分。
根据这些政策法规的颁布时间、其对边贸的作用以反边贸发展的状况,我们又可将现阶段(九十年代)我国的边境贸易划分为三个小阶段。
二、现阶段我国边境贸易宏观管理的着重点及相关法律问题
边境贸易宏观管理是指国家基于整个国家利益的需要,采用法律手段对边境贸易活动进行管理。现阶段,我国边境贸易宏观管理主要表现在以下几个方面:
（一) 边境贸易主体的界定边境贸易主体简称边贸主体,即边境贸易企业,是旨依照我国法律、法规规定,从事与我国陆地毗邻的边境国家对外贸易经营活动的法人和其他组织。
在不同时期,对边境贸易主体的限定也不相同。但鉴于外贸体制改革已经开始,边境贸易作为对外贸易的-部分,其经营权的审批、申报程序也应作相应的简化。二尤其是我国复关问题的解决己日趋临近,无论哪种外贸方式都将面临着与国际条约、国际惯例接轨的问题,国家垄断外贸的局面将被打破,取而代之的将是自由的进口制度,其经营主体的审批与核定也将被经营权登记制所取代。
（二） 边贸配额、许可证的管理
配额是对进出口货物设置的一定限额。许可证制度是对外贸易经营者进出口国家限制进出口货物时,须通过有关机关的许可,领取许可证之后方能进出口的一种制度。我国边境贸易在一些主要商品上也实行配额、许可证制度。
配额与许可证制度实质在于限制货物的自由进出口,因而是与国际社会一贯倡导的自由贸易主张相悖离的,也是为关贸总协定所反对的。但从公平原则角度出发,考虑到各国经济发展的水平不同,以及各国经济发展的特殊需要,关贸总协定也允许在一定条件下采取配额措施,以保护缔约国的企业发展,协调与其他国家之间的贸易关系,以求有秩序地发展本国的对外贸易。
（三） 边境贸易代理制
边贸代理是指有边贸经营权的企业依照代理委托合同的规定,为其他企业或组织办理边贸业务的行为。
在边境贸易中,涉及代理的问题较多,主要是由于我国现行的边贸政策对部分商品仍实行指定经营,且指定经营的商品多为边境贸易中的主流商品（大米、玉米、原油、煤炭等)。另一方面现行有关代理制的规定也不适合边境小额贸易,如:边境小额贸易一般都具有总量小、批次多的特点,有的甚至有较大的随意性和机动性,若要做到真正的“全程代理”较为困难。我认为在边贸的实际操作中应考虑到一些灵活的既不违犯政策,又适合边贸实际情况的做法。另一办法就是放开指定商品的专营权,以便缓解边贸代理的压力。98年12月,对外经济贸易合作部与海关总署联合下发的《关于进一步发展边境贸易的补充规定的通知》己把边贸公司专营权的审批权下放给各省区,使各省区可根据各自的实际情况灵活地增批或撤减专营公司,这将在一定程度上减少边境贸易的代理纠纷。
（四） 边境贸易的税收政策
关税是由海关对进出境的货物和物品所征收的一种税。通过关税的征收来控制货物和物品的进出口是世界各国的普遍作法。我国自然也是通过实施关税制度来筹集建设资金,保护国内的相关产业,促进对外贸易的健康发展。税收的优惠政策在我国的边境贸易中一直起着决定性的作用,无论是在90年代初的易货贸易阶段还是现在的小额边境贸易时期,可以说,税收优惠政策一直是我国边境贸易赖以生存和发展的基础。
加入“世贸组织”（WT0）以后,对部分国家实行优惠关税将被视为与关贸总协定相冲突的政策,届时国家对边境贸易的优惠政策如何体现,将是二十一世纪发展边境贸易的重要课题。
（五） 边境贸易的监督、检验机制
边境贸易中的监督、检验机制主要是通过商检、卫检、动植检来实现的。
目前我国多数口岸仍就实行“三检”分立的形式,这给外贸业务带来很大不便,一方面是机构重叠,手续繁琐,效率下降；另一方面是增加了外贸企业的负担,在目前本己微利的贸易中,严重地挫伤了外贸企业的积极性。
由于边境贸易的特点就是批次多、总量小,完全不同于一般贸易,所以应当提醒有关部门在制定本部门制度时,要充分考虑到边境贸易的特点。“三检”联合办公己在试点口岸开始,我省的王军春市就是其一,外贸企业反映极好,认为“联检”的形式不但提高了工作效率,减少了不必要开支,且调动了外贸企业的积极性。
三、 完善我国边境贸易立法建议
（一） 完善边境贸易法的必要性和可能性
边境贸易立法的前提是边境贸易的存在和发展，而且只有边境贸易有前景时,边境贸易立法才有必要。
实践证明我国边境贸易的前景应当是乐观的,发展边境贸易也是势在必行的,制订边境贸易法更是必要的。同时,由于自建国后,我国一直对边境贸易进行较规范的管理,无论是在理论主,还是在实际操作上都积累了极其丰富的经验,为我国边境贸易专门立法提供了可能性。开展边境贸易应当有秩序地进行,一切进出边境地区的边贸商品必须按国家规定的标准进行,一切边境贸易纠纷应当依法处理,这就要求立法机关按照不同的经济活动领域作出法律规定。
（二） 完善我国边境贸易法的具体建议
根据我国的实际情况,对边境贸易宏观管理的法制建设提出如下设想:
鉴于我国沿海地区的成功做法,我认为,我国沿边地区的法制建设的重点就是制定一部完备的《边境地区经济法》。对边境地区经济建设宏观管理的法律设想集中一点,可以概括为赋予边境地区发展经济一定权力,这就要求在管理体制上进行改革。

英文文摘  I. A survey of frontier trade legislation of China
1 The conception and main characteristics of frontier trade
Frontier trade includes all kinds of cargo trade taken place between Chinese government, legal person or natural person and the government, legal person or natural person of the contiguous countries.
2 The conception and origins of Frontier Trade Laws
Frontier Trade Laws are the sum of total of laws and regulations that adjust the social relation taken place in the exchange of commodities in border area.
3 A historical survey of frontier trade legislation of China
Since the People''s Republic of China was established, frontier trade of our country went through different stages-development in 1950s, recession in 1960s, slow increase in 1970s, recovery in 1980s and sustained development in 1990s.
II. The focal points on macro-administration in frontier trade and the related legal problems of our country at the present stage
At the present stage, macro-administration in frontier trade of our country is incarnated in the following respects:
1. Definition of the subjects of frontier trade. The subjects of frontier trade, namely, the enterprises engaged in frontier trade, are the legal persons or other organizations specialized in foreign trade with the border countries adjacent to our country according to the Chinese laws and regulations.
2. Administration of quota and license in frontier trade
Quota and license in substance restrict the free import and export of commodities and deviate from the proposition of free trade consistently initiated by international code of conduct. But from the fair policy, in view of different standard and needs of economic development of different country, GATT permits to adopt quota under given conditions to protect the industrial development of the contracting parties, coordinate trade relation with other countries and promote foreign trade of the native country.
3. Agency system in frontier trade
In frontier trade, there are many problems involved in agency. On the one hand, our current frontier trade policies still implement designated operation to a portion of commodities. Moreover, most of the designated operating commodities are the main trend in frontier trade, including rice, corn, crude oil and coal, etc. On the other hand, the current stipulations concerning agency system do not apply to frontier trade with small sum. I think we should take some flexible measures in the practice of frontier trade, without violating the laws and regulations. Another way is to release the operating right of those designated commodities to remove the agency pressure.
4. Tax policy in frontier trade
Tariff is a kind of tax that is imposed by the Customs to the commodities and articles entering and leaving the border. It is a common practice to control the import and export of commodities and articles. Naturally, our country also collects construction capital, protects the related domestic industries and promotes the healthy development of frontier trade by tariff system.
The preferential tax policy has been playing a decisive role in frontier trade of our country. In other words, it is always the solid foundation on which our frontier trade relies for existence and development.
After acceding WTO, how to provide for the preferential tax policy will be the new task in developing frontier trade in the 21st century.
5. Supervision and inspection system in frontier trade
Supervision and inspection system in frontier trade is usually accomplished through commodity inspection, sanitary inspection and quarantine of animals and plants.
At present, there is great inconvenience for foreign trade in the current inspection system of our country. The cumbersome administrative structure, complicated procedures and low efficiency have added the burden of the enterprises engaged in foreign trade and deflated their enthusiasm grievously.
III. Suggestion for perfecting frontier trade legislation of our country
1. The necessity and possibility of perfecting Frontier Trade Laws
The essential prerequisite of frontier trade legislation is the existence and development of frontier trade. Furthermore, only when there are good prospects in frontier trade, legislation is necessary.
A bright future in frontier trade of our country has been fully proved by practice. To develop frontier trade is imperative and it is more necessary to make Frontier Trade Laws. Meanwhile, we have accumulated rich experience both in theory and practice. These make it possible to make special laws on frontier trade.
2. Suggestion for perfecting Frontier Trade
Laws of our country Referring to the successful experience of the coastal area, I think the focal point of strengthening the legal system of the border area is to draw up a perfect "Economic Laws of the border area".

关键词  边境贸易,法律,法规,中国,自由词  
分类标识  D922.295  
论文注解日期  19990415  
总页数  34P