自由贸易港区的立法模式:台湾地区的实践及其对海南自贸港的借鉴意义  

A Study on the Legislative Model of Free Trade Port Area:The Practice of Taiwan Region and Its Enlightenment to Free Trade Port Area in Hainan Province

作　　者：王淑敏[1] 李银澄 WANG Shumin;LI Yincheng

机构地区：[1]大连海事大学法学院

出　　处：《国际商务研究》2020年第1期73-84,共12页International Business Research

基　　金：国家社科基金专项课题“建设中国自由贸易港的法律保障与政策推进研究”(项目编号:18VSJ076)

摘　　要：为规划自由贸易港区,台湾地区构建了以《自由贸易港区设置管理条例》为核心的分立式立法模式,具体内容表现为以行政法规范为主、经济法规范为辅的特征。在行政法规范方面,首先规制自由贸易港区的设置要件;其次是对企业的监管采取许可方式规制企业准入,区内允许自主经营,但固定资产与经营业务的变动仍需核准;至于货物的监管,除非关涉公共安全,否则货物入区不受限制;货物在区内的活动仍须备案,出区时则根据货物去向实行不同的监管模式。在经济法规范方面则规制税收与金融两个领域。基于台湾地区自由贸易港区与海南自由贸易港在本质上并无差异,上述立法模式值得借鉴。事实上,已列入全国人大立法计划的《海南自由贸易港法》就采用了分立式立法模式。在分立式立法模式下,亦可移植以自由贸易港的设置、对企业的监管及对货物的监管等行政管理为主,以税收与金融等经济管控为辅的相关规制。Taiwan Region sought a more liberalized and internationalized model and opened up the construction of its free trade port area.The legal system centers on the Regulations on the Establishment of Free Trade Port Areas and is mainly based on administrative rules and supplemented by economic rules.Administrative rules are set firstly to regulate the establishment elements of the free trade port area and secondly to regulate the entry of enterprises by way of permission,featuring independent operation,but the changes in fixed assets and business still need to be approved.As for the supervision of goods,unless it is related to public safety,the entry of goods into the area will not be restricted.The activities of the goods in the area are still required to be recorded,and when leaving the area,different regulatory models are implemented according to the destination of the goods.Economic rules govern two fields of taxation and finance.As there is no material difference between the free trade ports in Taiwan Region and Hainan Province,the above legislative experience may be adopted in legislation on Hainan Free Trade Port.In fact,the Law of Free Trade Port in Hainan Province included in the legislative plan of the National People’s Congress adopts a separate legislative model featuring strengthened supervision of enterprises and goods,supplemented by economic control such as taxation and finance.

关 键 词：台湾地区自由贸易港区 立法模式 《海南自由贸易港法》 

分 类 号：D996[政治法律—经济法学]