自由贸易港税收制度建设的国际经验借鉴

International Experience of Tax System Construction in Free Trade Port

本文通过剖析自由贸易区与自由贸易港的本质区别,梳理了我国不同阶段自贸区(港)的发展历程与税收制度现状,总结借鉴国(境)外五大自由贸易港先进经验,提出了优化我国自贸港税收制度建设的建议。

By analyzing the essential differences between the free trade zones and free trade port,this paper sorts out the development process of different stages and the status quo of the tax system,and draws on the advanced international experience of the five major free trade ports,and puts forward suggestions on the optimization of the tax system of China's free trade port.