碩士 / 雲林科技大學 / 財務金融系碩士班 / 96 / Tariff is a taxation that a government collects on inbound or outbound goods. The Customs, which is the institution performing this function, plays a major role in national financial and economic development. In the world every country has struggled to reduce production cost by marketing economic and trade with foreign countries as well as increasing their competitive ability.
Accordingly, bonded system is designed for deferring tariff payment and reliving production burden. Almost every country enacted bonded laws as legal basis to regulate bonded systems. The so-called “bonded cargo” refers to the cargo which deposit, assemble, arrange, divide up, sort inside bonded area under the monitor by the Customs and is allowed to defer tariff payment. The Customs effectively monitor and control bonded cargo and bonded regions according to customs laws. No matter industrialized countries, developing countries, or the third world countries, their Customs have endeavored to establish bonded system in accordance with their individual sources, economic and trade environments. Under the globalization trend they also establish transnational branches to cope with domestic demand.
Furthermore, under the regulations by World trade Organizations or World Customs Organization, The Customs promptly review or revise their polices related to bonded regulations to expedite customs clearance complying with industrial demand.
The Bonded Factory System has been enforced from 1968 for forty years in ROC government,however the system is all long unable to popularized between the enterprises though as to lessen the government’s good intensions and the enterprises couldn’t be benefited well.
The paper studies on the bonded factories governed by the Taichung Customs Office through the review,integration of literature,case study,and in-depth interviews to establish the research.Based on the research consult to provide a relative comments for the enterprises and policy-makers of the customs as reviews and amendments of the Bonded Factory System.
| Identifer | oai:union.ndltd.org:TW/096YUNT5304005 |
| Date | January 2008 |
| Creators | Hsi-Jung Chung, 鍾錫榮 |
| Contributors | Chia-Hsing Huang, 黃嘉興 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 116 |
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