碩士 / 國立中興大學 / 國家政策與公共事務研究所 / 104 / Bonded system is designed for deferring tariff payment and reliving industry burden, and which the tariff is a taxation that a government collects on inbound and outbound goods. In order to encourage business investments and promote economic development, our government has successfully developed bonded areas, such as the bounded factories system, export processing zones, science parks, agricultural biotechnology parks, and free trade zones/ports. It also provides exemptions to the equipment and machinery, raw materials, and other materials imported by those businesses positioned within the areas, from taxes such as customs duties, business tax, and commodity tax. It thus hopes to reduce the occurrence of funds of business being locked up, to improve their competitive advantage, to expand foreign trade, and to increase employment opportunities. However these bonded goods still need to be managed; therefore, the role of the Customs has become more and more important within the bonded areas.
This study is based on the Taichung export processing zones and the central Taiwan Science Park, which has apply and received the customs control code and who has supervision and control by the Customs. The study mainly focuses on the implementation of bonded system. By compared and analyze the benefit of Taichung Export Processing Zone and Central Science Park, which implement the bonded system, along with the interview of the company from Central Export Processing Zone and Central Science Park also bring up some of the advice and suggestions. The use of secondary data analysis and in-depth interviews are used to complete this research. By introduced the purposes and benefits of implemented the bonded system, the discussing of the tax deduction, the facilitation of customs procedure, the consultation of customs clearance process, the customs'' control of bonded goods, the effectiveness of account management, the vision of public service, and analysis of variances of two main bonded areas. The interview and study were discussed in different faces. Through the contrastive analysis and the result of a case study, inferred that the understanding of customs procedure could simplified and efficient the import and export procedure of the commodities. The customs service also plays an important role within the bonded area.
This study found that the companies and industries from both of the Central Export Processing Zone and Central Science Park agree that the main purposes of imported the bonded system are to reduce the tax of the company, simplify the related process, reduce the company''s interest expenses, improve the customs clearance procedure, bonded logistics supervision system and account management.
According to the results of the survey, the following improvement measures are suggested:
Suggestions for the company as follows:
1. Make the concept about bonded affairs of the whole factory under supervision.
2. Introducing e-account system, and make sure the inventory tallied with the accounts.
Recommendation for the Customs listed above:
1. Simplify the process, and avoid unnecessary waste.
2. Provide the case studies and sharing their experiences, enable the company to enjoy preferential treatment.
| Identifer | oai:union.ndltd.org:TW/104NCHU5011039 |
| Date | January 2016 |
| Creators | Shu-Ling Chang, 章淑伶 |
| Contributors | , 紀俊臣, 李長晏 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 122 |
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