美国发展对外贸易区的经验与启示  

Experience and Enlightenment of U. S. Foreign Trade Zone Development

作　　者：姜作利[1] 

机构地区：[1]山东大学法学院,山东济南250100

出　　处：《山东师范大学学报（人文社会科学版）》2014年第2期96-104,2,共9页Journal of Shandong Normal University(Humanities and Social Sciences)

基　　金：作者主持研究的国家社会科学基金项目(13BFX151);教育部人文社会科学研究规划基金项目<中国决胜WTO官司理论与诉讼技巧研究>(12YJAB20030)的阶段性成果

摘　　要：美国对外贸易区,是目前世界上140多个国家设立的近4000个自由贸易区中最成功的自由贸易区之一。它具有一些重要的特征:管理经营体制中充分发挥私人企业的作用,大幅度降低了国家的财政投资;管理中注重灵活性,采用具有特色的总区与分区及可选址框架制度,最大限度地为企业降低成本;通过"倒转关税"方式为企业提供实实在在的税收优惠;注重国家的长远利益,通过鼓励区内商品进入美国国内市场,提高美国的国力和企业的国际竞争能力,等等。这无疑为我国办好自由贸易区,深化改革开放,提供了有益的借鉴和启示。The U.S. foreign trade zone is one of the most successful free trade zones in the 4000 zones in ld0 countries, with important features： the full use of private companies in its management, resulting in big reduction of state financial investment; emphasis on the flexibility in management by means of the general zone and subzones and the alternative site framework for the reduction of costs of companies ; sup- ply of down - to - earth tariff preferences through ＂inverted tariff＂ ; great improvement of the U. S. na- tional power and its companies＇ international competitiveness by encouraging the goods within the zones to enter U.S. market, paying due attention to the long - term interest of the state, etc. This undoubtedly offers references and enlightenment to China＇ s deep reforms and opening through the development of free trade zones.

关 键 词：自由贸易区 法律地位 总区与分区 关税激励 

分 类 号：F757.12[经济管理—国际贸易]