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为了促进沿海经济发展战略的实施,支持大进大出、快进快出,有些地方建立了保税仓库和保税工厂。本文拟就建立保税制度谈谈本人的一些粗浅的见解。一、实行保税制度的方式、方法保税制度是一个国家或地区为吸引外国企业在东道国从事贸易和出口加工工业等业务活动,鼓励国内转口贸易和出口加工贸易,增加外汇收入而采取的税收优惠措施。按照保税业务的不同职能,可将保税形式分为下列几种类型:
In order to promote the implementation of the coastal economic development strategy, we will support large-scale, large-scale and fast-moving projects, and some places have established bonded warehouses and bonded factories. This article intends to talk about some of my superficial opinions on establishing a bonded system. I. Ways and means of implementing bonded system The bonded system is a preferential tax treatment adopted by a country or region to attract foreign enterprises to engage in trade and export processing industries in the host country, encourage domestic entrepot trade and export processing trade, and increase foreign exchange earnings . In accordance with the different functions of bonded business, bonded forms can be divided into the following types: