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试论保税区立法詹炳保税区在国际上习惯称作经济自由区或自由港区。所谓＂保税＂是指纳税义务人对其应缴的进口捐税，在一定条件下及一定时间内，向海关提供保证，或在海关监管下，不必缴税。保税区是主权国家为达到一定的经济目的，划在关境以外的实行特殊政策、提供多种...
On Bonded Zone Legislation Zhan Bing Bonded Zone is commonly used in the world as an economic free zone or a free port zone. The so-called “bonded” refers to the taxpayers on their import tax payable, under certain conditions and within a certain period of time, to provide security to the Customs or Customs control, without tax. Free Trade Zone is the sovereign state to achieve certain economic goals, planning outside the customs territory of the implementation of special policies to provide a variety of ...