保税港:航运物流发展助推器

Tax-free ports:a booster for ship logistics

自上世纪90年代，我国开始探索自由贸易区的发展模式。1990年外高桥保税区作为我国第一个保税区正式设立。其后，国务院相继批准了15家保税区，实行保税的海关监管政策，发展贸易、物流和加工等业务。虽然保税区十几年的发展过程中在物流集散和外贸窗口方面发挥了独特的积极作用，但是保税区和港口运作的完全分离，使得保税区在发挥口岸物流功能方面的优势受到限制。

The exploration of development modes for free trade zones started in China during the 1990s. However,port logistics could not take full advantages of the tax-free zones due to complete dissociation between the zones and port operation. In June 2005,the State Council approved the establishment of Yangshan Tax-free Port Zones. This is the first 'combination of zone and port' enjoying favorable polices bestowed upon various special zones in China,its degree of openness high,function complete,obstacle for cross-border goods flow small,level of economy and convenience substantial and adherence to interna-tional standards close. At present,all of the four port zones except for Yangpu Tax-free Port Zone have been put into operation successively since 2007. It could be said that China has embarked upon the comprehensive development of tax-free port zones. The author gives a detailed analysis of the tax protection policy's effects:conducive to the formation of international logistics platform,beneficial for the development of logistics towards a high-end,value-added and international level,and supportive to the improvement of the small and disorganized logistical pattern in China. Also discussed in the article is the future development of tax-free port zones. The influence of the zones on shipping and logistics will keep increasing,the expansion of function will be a focus of further development,and it is increasingly necessary to ensure the status of tax-free port zones by legislation.