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一、如何正确理解“保税区”这一经济范畴 任何一个经济范畴都应是其经济实质的理论表述。保税区这一概念,本身就表明它是一块对进口货物实行保税管理的特殊对外开放区域。在保税区内,从境外进口的货物都可暂时免征关锐以及海关代征的工商统一税。如果货物销往国内其他地区,则要按规定征收关税和海关代征的工商统一税。这一政策规定意味着我国保税区内的货物处于一种保税状态,而保税区这一名称恰恰是这一政策内涵的理论表述。
I. How to Correctly Understand the Economic Category of “Free Trade Zone” Any economic category should be the theoretical expression of its economic essence. The concept of a bonded zone itself shows that it is a special area open to foreign currency for the bonded management of imported goods. In the bonded area, goods imported from abroad can be temporarily exempt from Customs and Excise Department as well as the Customs and Excise Department on behalf of the consolidated industrial and commercial tax. If the goods are sold to other parts of China, they will be required to impose tariffs and the Customs and Excise Department on behalf of the consolidated business tax. This policy means that the goods in the bonded area of our country are in a bonded state, and the name of the bonded area is exactly the theoretical expression of the connotation of this policy.