保稅工場制度의 改善方案에 관한 硏究
(A) Study on the Improvement Methods of a Bonded Factory System
보세공장제도 보세제도 관세환급제도 수출지원제도 개선방안;
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The economy of Korea has been depended on the international trade and means that the handle and the procurement of raw materials are depended on offshore. General exportation showed about 75% of total exportation and a bonded factory exportation showed about 25% of total exportation. General exportation means duty prepaid, And it's thought to be a main cause of the financial burden and the decrease of the competitive in exportation of an enterprise. In this study, author pointed out the managemental problems of the bonded factory, the impedimental factor on the activation of reservation system in duty collection of bonded factories, like the advanced foreign countries. And the author suggested that various ideas for the raise of the competitive power of exportation. The suggestions were as followed; the simplification of the process in customs clearance, the omission of useless customs management, the development of advanced managemental software, and the fixation of self-management system of constructor. Current bonded factory system has been showed many improvements and changes as the anappeasement of controlling the enterprise, but there is much room for improvement. The free trade zones are established and operated but it is also not enough to satisfy the necessary remand of the customs system. Actually, it is also considered that the free tade zone system is based on the system of bonded factory. Therefore, the bonded factory system is also needed to much improvement. Present study is summed as followed. Problems in system are the restriction of special permission in bonded factory, problems in drawback of special rules according to repeal the separation of export and domestic purpose, the complexity of administrational process, the cost increase by bonded transportational compulsion, the insufficiency of rules on import and export of raw materials at a original condition, the complexity of operational business by the complex declaration process, and the exclusion of application in the direct take out system. Problems in operation are the restriction of the kind of taking in the raw materials, the unreasonable duty system at import clearance, the complex duty process, the restriction of declaration in two way-system of transportation, the restriction of taking out in different bonded area, and unreasonable submittance of actual requirement sheets of raw materials. Except the present problems of the improvement of bonded factory system, it is consider that there are more task to study through the detail survey. Nevertheless the discordance between the public benefit and the interests of enterprise, it is important that the public interests not takes always precedent when the public interests is not disturbed as the right of duty collection. In conclusion, it is considered that the above problems are solved through the cooperation of related parties.