美国外贸区税制经验与结构解析  

Analyzing Tax System of the U. S. Foreign-Trade Zones Program

作　　者：王旭[1] 

机构地区：[1]上海立信会计学院文法学院,上海201620

出　　处：《会计与经济研究》2015年第5期119-126,共8页Accounting and Economics Research

摘　　要：自由贸易试验区(Free Trade Zone)是我国政府在经济新常态形势下,对外经济领域内新的改革尝试。美国外贸区(Foreign Trade Zone)作为全球自贸区经济最发达的实体,无疑为我国自贸区的发展提供了可贵的借鉴和学习机会。文章对美国外贸区税收制度经验与结构两个方面进行了研究,前者介绍了美国近70年"境内关外"观念下的外贸区关税改革经验,后者则具体解析了美国《外贸区法》所做的税制顶层设计和纽约州实际运行的外贸区税收措施。通过延伸研究成果,文章提出我国自贸区在税制设计方面不仅要注意具体的、可操作性措施的设计,更要注意顶层税制设计,特别是合理地分配中央与地方的税权。Facing the challenge of economic situation,Chinese Central Government put forward the Free Trade Zone Program in the field of foreign trade. As a foreign trade project,the U. S. Foreign-Trade Zones Program is definitely the most successful model in the world,and bound to provide successful experiences for China's reform. The author discusses the U.S. Foreign-Trade Zone Program from the perspective of tax experience and system. The former introduces tariff reform experiences for recent 70 s years and the latter analyzes federal tax design of Foreign-Trade Zone Act and tax measure of New York. On the base of above analysis,conclusions are drawn that more attentions should be paid to the design of top tax system and just tax right division between central and local government,as well as the design of specific and practical measures for Free Trade Zone Program of China.

关 键 词：美国外贸区 自贸区 税制 

分 类 号：F757.12[经济管理—国际贸易]