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本研究报告在简要回顾了我国保税区的历史之后,重点论述了自由贸易区建设和法治的密切关系、WTO体制下中国自由贸易区的发展前景、中国自由贸易区的雏形——保税区法律保障制度概况和国际上自由贸易区法律保障制度概况,在此基础上,研究报告对于构建中国自由贸易区建设的法律保障制度提出了详实的立法建议,对于我国自由贸易区的法制建设具有十分重要的参考价值。理论的价值不仅在于解释世界,更重要的在于改革世界,这是马克思的教导。所谓理论改革世界就是指理论要对现实的实践提出对策并予以指导,税法研究同样不能仅仅成为学者在学术殿堂里欣赏的贡品,而必须能深入现实生活并对现实生活产生指导作用,我们刊发这一研究报告的宗旨即在于此。
After briefly reviewing the history of the bonded area in our country, this study focuses on the close relationship between the construction of the free trade area and the rule of law. The development prospect of China’s free trade area under WTO system and the embryonic form of China’s free trade area And the legal system of free trade zone in the world. On the basis of this, the report provides detailed legislative proposals for establishing the legal guarantee system for the construction of China’s free trade area and has very important reference value for the legal construction of China’s free trade zone . The value of theory lies not only in explaining the world, but more importantly in reforming the world. This is Marx’s teaching. The so-called theoretical reform of the world means that the theory should put forward countermeasures and guidance to the practice of reality. Tax law research can not just become a tribute to scholars in the academic hall, but must be able to deepen the real life and give guidance in real life. We publish This is the purpose of this research report is that.