1547年,意大利宣布里窝那港为自由港,从而成立了世界上最早的经济特区。经过几百年的发展,如今世界上各种类型的经济特区已达800多个,遍及世界90多个国家和地区。主要有自由港(含自由贸易区)、出口加工区、自由边境区、自由关税厂、投资促进区、保税仓库区、科学工业园区、新技术开发区等等。各经济特区的投资环境、经济政策各不相同,但绝大多数经济特区都以税收优惠作为吸引外资的三个重要方面。下面介绍三个典型经济特区的税收优惠政策。 In 1547, Italy declared the port of Livorno a free port, thus establishing the earliest special economic zone in the world. After several hundred years of development, all kinds of special economic zones in the world have reached over 800 in more than 90 countries and regions in the world. There are free ports (including free trade zones), export processing zones, free border areas, free duty plants, investment promotion zones, bonded warehouses, science and technology parks, new technology development zones and so on. The investment environment and economic policies of the SEZs are different, but the vast majority of SEZs regard tax incentives as three important aspects of attracting foreign investment. Here are three typical special economic zones preferential tax policies.