宁波市海关特殊监管区域税收政策的研究.pdf

ABSTRACT Since the reform and opening up，China’S foreign trade economy rapid development，the foreign trade policy and constantly bring forth the new through the old，areas under special customs supervision is attuned to this point in time， based on the demand points emerge aS the times require，it is a test area of our country development of opening to the outside world，standardized processing trade，try bonded logistics，has a positive exemplary significance．Up to now，areas under special customs supervision after the evolution and development ofseveral years，and the first form than either from quant i ty and forms have no smal l change，from the development of free trade zone in the early ninety approved the establ i shment of thedifferent funct ional areas into 6 categories．Over the past 20 years，the special supervision of the regionalplayed an active role in the international industrial transfer，to promote the transformat ion and upgrading of processing trade，expand fore i gn trade and promote employment etc．．But we should also clearly see in China7 S accession to the WTO，the influence of the global economic integration to our special supervision areas has brought a greater impact，the state to glve preferentlal pollClesl 1● 一 ● ● ● especially the policy of tax reduced gradually in the global economy under the trend of seek common ground whi le reserving II 万方数据 differences，causes the enterprise tohesitate about what move to make in whether into the district development，think that the District internal and external policy difference is too small，not on the production and management with greater tonic． Based on the study on relevant theories and literature， analyzes the current development ofareas under special customs supervision，puts forward the main problems existing in the implementation of the regional tax policy，and put forward the direction of transformation andcountermeasure and suggest ion． Taking the special supervision of the customs area of Ningbo city as a