摘要
保税区的建设是本世纪90年代我国进一步对外开放的重大举措。目前我国保税区的发展很不平衡,面临诸多问题。因此,应进一步明确保税区的发展目标模式;完善保税区的管理体制;赋予保税区更高层次,更加开放并与自由港、自由贸易区相衔接的特殊政策,逐步使我国保税区直正成为按国际惯例运作的自由贸易区和自由港区。
Abstract The construction of bonded areas is the great measure for our nation to open abroad in this century. But the development of our bonded areas is unbalance today. Therefore, it is necessary to ensure the development goal of bonded areas, perfect the management system of bonded areas,give bonded areas a better remuneration and special policies to connect with free ports and free trade areas, and make our bonded areas become real free ports according to international customs.
出处
《税务与经济》
CSSCI
北大核心
1996年第3期44-47,共4页
Taxation and Economy