摘要
党的十九大报告"赋予自由贸易试验区更大改革自主权,探索建设自由贸易港"的宏伟战略昭示着依法建设具有中国特色自由贸易港的新时代已经降临。通过深入解读这一战略,可以界定新时代中国特色的自由贸易港是设在自由贸易试验区内、海关监管关卡之外,允许船舶、货物、资金自由进出的港口区域。而其外延集投资、贸易、金融和航运为一体,较之传统的欧洲自由港更加宽泛。恰因其具有"境内关外"即离岸法区的法律地位,设立离岸公司、发展离岸贸易具有先天的优势。但事实上,从事离岸贸易的公司面临着税收繁杂、负担严苛的现实问题;另一方面,除上海以外,其他自由贸易试验区尚未全面开通本外币自由贸易账户,无法实现港区与市场的自由结算。为解决这些问题,应当构建中国自由贸易港的相关立法,为中国自由贸易港发展离岸贸易提供明确的法律依据,此外尽快减免繁多税种,明确本外币自由贸易账户的合法性并推而广之。
The Report of the 19th National Congress of the CPC proposes the strategy of“further empowering the FTZ reforms and exploring the development of the Free Trade Port(FTP)”,which heralds the arrival of a new era in the development of the FTP with distinctive Chinese characteristics in accordance with law.To ascertain the legal status of the FTP including its intension and extension as well as its functional position is the primary problem that the reformers will face.Delving into the strategy,we may define that the FTP is a port area which will be established within the FTZ but outside the checkpoint of customs and will allow the free follow of ships,cargos and capital.In terms of extension,it involves investment,trade,finance and shipping,which is thus more extensive in functions than those traditional FTPs in Europe.Thanks to its feature of being“inside the border but outside the customs territory”,the FTP is deemed as an offshore extraterritorial area,which features the endowed advantages of reduced costs for the establishment of offshore companies and the operations of offshore trade.However,those companies engaged in offshore trade are in fact confronted with complex taxes and heavy administrative burden in reality.Furthermore,except in Shanghai,the account of free trade in home and foreign currencies has not been opened and as a result the free settlement between the FTP and the domestic market has not been realized.To address these issues,it is necessary to cut the types of complex taxes and grant the legitimacy to the FT account.In addition,the free flow of ships and cargos in the FTP means that it is necessary to carry out more simplified and open registration for the international ships,amend the regulations on the registration of ships to reduce business tax,income tax and stamp duty except tariff,which will be instrumental in attracting the ship owners to get registered in the FTP and in motivating the Chinese ships to return.
作者
王淑敏
陈晓
Wang Shumin;Chen Xiao
出处
《海关与经贸研究》
2018年第2期1-11,共11页
Journal of Customs and Trade
基金
研究阐释党的十九大精神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(18VSJ076)
作者简介
王淑敏，大连海事大学法学院教授、博士生导师;陈晓，大连海事大学2017级硕士研究生。
