Abstract
Customs special supervision areas are special zones in China established since the reform and opening-up policy to implement bonded policies for enterprises within designated areas with a focus on processing and trading. Over the past 30 years of constructing customs special supervision areas in China, foreign trade has developed rapidly. However, along with this growth, a series of issues have emerged, including uneven regional distribution, incomplete institutional systems, and unclear tax incentives policies. This paper takes Jiangsu Comprehensive Bonded Zone as an example to provide a detailed analysis and summary of the development status of customs special supervision areas in China and the reasons that hinder their healthy and efficient development. It also presents reasonable suggestions from the perspectives of management mechanisms, development directions, and explores the future path for the high-quality, efficient, and advanced development of customs special supervision areas in China.
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