摘要
国际上自由贸易港的定义强调'境内关外''地理优势''通关便利''贸易自由'等基本特征。其与自由贸易园区、出口加工区、转运地区等自由经济区域的共同点在于商品进出口的税收优惠政策,但因运作规则、目的功能等差异形成各具特色的相对固定模式。中国语境下的'自由贸易港'是较'自由贸易试验区'选址侧重不同、自由化程度更高、行政程序更精简、政策优惠力度更大、功能更多元、覆盖产业更全面的自由经济区域。
In the global context,the definition of free trade port focuses on basic features of'inside the territory and outside the custom','geographical advantages','convenience for custom clearance'and'free trade'.The common ground of the free trade port and free economic zone like the free trade area,the export processing zone and the transit zone etc.lies in the preferential tax policy for the import and export of commodity.They form relatively fixed modes of respective characteristics for their different operating rules and objective functions.The'free trade port'in Chinese context,compared with'pilot free trade zone',is a free economic zone of different concentration of location,higher level of liberalization,simpler administrative procedures,better preferential policies,more diversified functions and larger coverage of industries.
出处
《国际经济法学刊》
CSSCI
2018年第3期49-56,共8页
Journal of International Economic Law
关键词
自由贸易港
自由贸易区
自由贸易试验区
境内关外
Free Trade Port
Free Trade Zone
Pilot Free Trade Zone
Inside the Territory and Outside the Custom