摘要
保税区及保税制度作为发展国际转口及加工装配贸易、开拓国外市场及出口创汇、发展外向型经济、引进国外先进技术、促进国民经济发展和增强劳动就业的有效形式风行于20世纪七、八十年代 ,至今势头不衰。在我国进一步扩大对外开放、密切国际经济联系的过程中 ,从1990年起 ,国家已先后批准设立了15个保税区。我国的保税区虽然总体上运转良好 ,但在政策法规、监管体制、施政规程等方面还存有不足。对我国保税区的运行现状及其发展构想作些粗浅探讨。
Since 70s and 80s of 20th Century, bonded areas and systems have been prevailing as they are regarded as effective ways for the development of international transit trade, processing and assembling trade, expansion of foreign markets, exports and foreign exchange earning, developing external economy, introducing advanced technology from abroad, promoting the development of national economy and employment. There have been 15 bonded areas in our country since 1990. Generally, they are in good operation, but have some shortcomings in policies and regulations, supervision system and administrative rules. This article probes into the present peration of the bonded areas in our country and their development conception.
关键词
中国
保税区
保税制度
税收政策
税收管理
法制
bonded area
international customary rules
tax policy
tax administration
Legal normalization