保税区是中国政府实行一系列特殊经济政策的产物,是中国经济最为开放的区域。它在海关管理、对外经济贸易管理、外汇管理、以及税收管理等主要政策维度都享有非保税区难以比拟的政策待遇。然而,与国际上较为规范的自由区相比,保税区的政策架构依旧存在很大的限度。一、海关监管 The bonded area is a product of a series of special economic policies implemented by the Chinese government and the most open area for China’s economy. It enjoys unparalleled policy treatment in the key policy dimensions of customs administration, foreign trade and economic cooperation, foreign exchange administration, and tax administration. However, compared with the more normative free zones in the world, the policy structure of bonded areas still has a great limit. First, the customs supervision