摘要
上海自贸区的成立是我国海关特殊监管区域自由度等级的一次提升,它既不同于国外的自由贸易区,又与国内现有的海关特殊监管区域有所区别,文章从市场的准入自由度、企业的经营自由度、货物进出境的自由度、结算自由度、税赋自由度和企业用工自由度六方面,对自贸区与我国其他海关特殊监管区域(以综合保税区为代表)进行比较研究。
The establishment of the Shanghai FFZ is a good chance to upgrade the level of freedom for theChinese Special Customs Supervision Area. It is not the same as FTZs abroad; it also has difference with Chi-nese Special Customs Supervision Area. This paper conducts researches on the two highly open FTZs from thefollowing six aspects, i.e., free access to the market, free operation of businesses, free entry and exit of goods,free settlement, freedom of taxation and flexible employment rules.
出处
《南通职业大学学报》
2015年第2期6-10,共5页
Journal of Nantong Vocational University
基金
2014年度江苏省高校哲社科研究基金指导项目(2014SJD626)
关键词
自由贸易区
海关特殊监管区域
自由度
Free Trade Zone
Special Customs Supervision Area
degree of freedom
