九十年代以来,我国对外贸易发展的重要标志是保税区(Bonded Zone)相继在上海、天津、广州等沿海主要城市设立。然与此不协调的是,我国保税区立法从其模式到具体制度都存在诸多问题,亟需解决。基于此,笔者欲探讨保税区的立法模式、管理体制以及海关、税收、金融等各项具体制度的立法。以图促进我国保税区立法的完善和保税区的健康发展。 Since the 1990s, an important symbol of the development of China’s foreign trade is that the Bonded Zone has been set up one after another in major coastal cities such as Shanghai, Tianjin and Guangzhou. However, what is incompatible with this is that there are many problems in the free trade zone legislation of our country from its mode to the concrete system and it needs to be solved urgently. Based on this, I would like to explore the legislative mode of free trade zone, the management system as well as the customs, taxation, finance and other specific systems of legislation. In an attempt to promote the improvement of our country’s free trade zone legislation and the healthy development of the bonded zone.