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一、国外自贸区的发展及税收政策比较(一)自贸区的发展近年来,全球范围内自由贸易区的数量呈逐年上升的趋势。20世纪80年代的一项统计显示,当时全世界共有自由贸易区629个。到了90年代,世界上已有各种类型的自由贸易区900多个。目前,全球自由贸易区已超过1 200个,并兼具进出口、转口贸易、仓储、加工、金融服务等功能。各国自贸区的管理逐渐趋向规范化、法制化,并形成各具特色的管理体制。自贸
I. Development of FTAs and Comparison of Tax Policies (I) Development of FTAs In recent years, the number of FTAs in the world has been increasing year by year. A statistics of the 1980s showed that there were 629 free trade areas in the world at the time. By the 1990s, there were over 900 free trade zones of various types in the world. At present, the world’s free trade area has more than 1,200 ports and functions as import and export, entrepot trade, warehousing, processing and financial services. The management of free trade zones in various countries gradually tends to be standardized and legalized, and various management systems with distinctive features have formed. Free trade