摘要
设立保税港区是我国加入世贸组织后扩大改革开放的重要举措。转口贸易是国务院确定的保税港区五大功能之一。保税港区从事转口贸易有着政策和法律的优势,但仍面临着各种挑战。为了促进保税港区转口贸易的发展,应该从法律上做三项工作:将保税港视为"境外港口";明确租税标准;进行综合立法。
Bonded port areas play an important role in the China＇s new reform and open policy after its entry into WTO. Entrepot trade is one of the five functions of bonded port areas according to the stipulations of the State Council. Although bonded port areas have some advantages in undertaking entrepot trade, they are still facing some challenges. To promote the development of entrepot trade in bonded port area, three legislative tasks should be carried out： 1） to deem the bonded ports as ＂foreign ports＂;2） to stipulate the tax standard; 3） to carry out comprehensive legislation for the bonded port areas.
出处
《广西师范大学学报（哲学社会科学版）》
CSSCI
北大核心
2009年第6期32-35,共4页
Journal of Guangxi Normal University(Philosophy and Social Sciences Edition)
基金
海南省政府重点资助项目"特区法制与公共管理--保税港区法律问题研究"阶段性系列成果之一(XKXM0851-04)
关键词
保税港区
转口贸易
法律
entrepot trade
bonded port areas
inspection and quarantine
customs supervision
