Legislative Study Of The Special Customs Controlling Zone In China

30years ago when reform and opening policies carried out, with the deepening ofeconomic globalization and regional economic integration, the special Customs controllingzones are given special functions and policies of undertaking international industrial transferand connecting the domestic and foreign markets. As an important window to the outsideworld, the forefront of China’s opening policy, the bridge and carrier of Chinese foreign tradeeconomic development, the convenient customs clearance environment of, as well as a seriesof special preferential policies in taxation and foreign exchange controlling and other aspectshas attracted a large number of high-quality capital both at home and abroad.The special Customs controlling zones have played an important role in the rapiddevelopment of economy in China, the number of which has been from less to more,meanwhile the scale has been from weak to strong after two decade of development. Thespecial customs controlling zones have formed six different types of distinctive based ondifferent function and location. Under the governing principle of regulation as “first linereleasing, second line controlling, free in the zone”, the special Customs controlling zonesdevelop maturely, and its regulatory legal system is getting perfect. Since reform and openingpolicies carried out, especially China’s entering into the world trade organization WTO, tomeet WTO accession commitments, law construction of foreign trade in China has beenconducted a series of adjustment, and gradually in line with international standards. The legalsystem of the special Customs controlling zones has gradually formed a regulatory systemwith the customs law as the core, composing of a large number of administrative rules andlocal laws.The socialist market economy is legal economy. The socialist legal system is the strongsupporter to establish and develop the socialist market economic system. The director of thegeneral administration of China Customs Yu Guangzhou required construct Legal customs in2013national conference. Supervision legal system construction has provided the safeguardfor the development of the special Customs controlling zones. It maintained the special Customs controlling zones’ good economic order, on the one hand, to promote the healthy andorderly development of foreign trade in China. Even so, there are still some shortcomings inthe special Customs controlling zones legislation. For example, there are numerous regulatorsin the special Customs controlling zones at present. The lack of national level legislationmakes departments act messy management and cross law enforcement. For another example,most of the special Customs controlling zones in our country build before legislation.Legislation lag brings many practical problems in actual regulation of the special Customscontrolling zones. This paper discusses how to improve the special Customs controlling zoneslegislation, in order to promote its own long-term development and the further expand andintegration of the functions in the following five parts: the first part is the special Customscontrolling zones development situation. This part mainly introduces the development of thespecial Customs controlling zones, the main law enacted, and comparison among severalmain types of the special Customs controlling zones of different locations and functions. Thesecond part is the legislative background and the present development situation of the specialCustoms controlling zones, mainly including the development of legal system construction ofthe special Customs controlling zones and the reform and exploration in the regulation legalsystem in Shanghai free trade zone. Then it introduces the special Customs controlling zoneslegislation present situation, which is the classification of the special Customs controllingzones legislation system of our country at present. The third part introduced the specialCustoms controlling zones legislation of foreign experience, taking the United States andHong Kong as examples. The fourth part proposed the defects in the legislation in the specialCustoms controlling zones in our country.The last part gives some suggestion based on theabove.