【作者】 夏雨；

【导师】 徐静；

【作者基本信息】 西南财经大学 ， 税务， 2019， 硕士

【摘要】 2019年3月,全国第十三届全国人民代表大会胜利召开,李克强总理在进行政府工作报告时提到,2019年要发挥综合保税区作用,增强自贸区辐射作用。早在2017年十九大工作报告中,习近平总书记已经指明要为自贸区赋予更多的自由权限,并探索建设自贸港,从而推动全面开放这一全新格局的形成。自贸区及各类保税区的谋划在近年来国家大政方针谋划中始终占据着重要的地位,被视为对外开放的关键之举。基于我国目前对于对外开放更高水平的期待,本文将研究对象定为国家级各类保税区与自贸区。各类保税区作为我国对外开放战略的重要实践,长期以来被寄予带动区域经济发展的厚望,而近年来形成的“1+3+7+1”的自贸区雁阵也备受关注,那么二者究竟有何异同?二者目前发展状况如何?各自对于地区经济增长又有着怎样的贡献?本文将围绕以上三个问题开展讨论。首先,文章对目前既有文献进行了整理,还梳理了与本文相关的贸易比较优势理论、分工专业化与产业集聚理论以及关税理论。通过理论梳理与文献综述,使得本文有了实证假设的大致方向。接着,本文在现状部分对于目前我国各类保税区与自贸区的设立状况与行政管理进行了简单的介绍,还按照各类保税区和自贸区税收优惠的特质总结了现阶段各类保税区和自贸区享受的税收优惠政策,对其税收政策优惠上的异同进行了分析,又在此基础上总结出保税区与自贸区存在的问题。在本文的第四部分,为验证这两个特殊经济区域的设立对于地区经济发展是否起着积极作用,建立了双重差分模型,选用自贸区与保税区两组数据进行回归分析,并进行了多种方法的稳健性检验。尔后将各类保税区样本进行分地区、分城市等级回归,以探求其在不同地区表现出的特征。在第五章,本文选择了三个世界著名的自由经济区的案例,介绍了其各自的发展历程,并对其发展的经验进行了探析。文章的最后进行了全文内容的总结、政策建议与展望。本文的主要结论有:(1)国家级各类保税区的设立促进了所在城市经济发展(2)东中西部的国家级各类保税区对于区域经济的贡献不同,西部各类保税区对于地区经济发展带动作用最强。(3)等级低的城市从设立各类保税区这一政策中获益最多。(4)目前,自贸区设立这一政策对于地区经济发展作用还不显著。本文提出了科学布局、积极运用税收优惠政策、提升行政服务质量与放宽行政管理相结合、及厘清监管职责,激活管委会权限的政策建议,对于未来探索自贸港建设具有一定借鉴意义。更多还原

【Abstract】 In March 2019,the 13 th National People’s Congress was successfully held,Premier Li Keqiang mentioned that the role of those comprehensive bonded areas should be played to enhance the leading effect.To reshape the formation of full openness,as early as 2017,General Secretary Xi Jinping has pointed out the need to give the free trade zone more administrative power and explore the construction of the Free trade port.Thus in recent years,the planning of the Free trade zone and various bonded areas is of great importance of the national opening-up strategy.Based on China’s current expectations for a higher level of openness,this paper will focus on the effect of setting bonded areas and free trade zones.As an important practice of China’s opening up strategy,all kinds of bonded areas have long been placed great expectations in accelerating regional economic development.And the Free Trade Zones,which have been set up in recent years,also have attracted much attention.So what are the similarities and differences between the two? What is the current state of the two? What contribution do each have to regional economic growth? This article carries on the discussion around the above three questions.By studying the related papers and books about the Bonded areas and FTZ,this paper has well prepared for the general research ideas.For the present situation part,this paper gives a brief introduction to the establishment and administration of the free trade zone and Bonded areas at all levels in China,and also summarizes the tax preferential policies enjoyed by the two special economic areas.Besides,it tries to analyze the similarities and differences of the preferential tax policies,and then summarizes the problems existing in the bonded areas and the free trade zones.In the fourth part of this paper,the Difference-in-difference model is established to verify whether the setting of the two special economic areas plays a positive role in regional economic development.In the fifth chapter,this paper shows three cases of world-famous free economic zones to introduce their respective development experience.At the end of the article,the summary and policy suggestions are put forward.The main conclusions of this paper are as:(1)The establishment of various types of bonded zones at the national level promotes the regional economic development(2)The state-level Bonded areas in different regions have different contributions to the regional economy,and the western bonded areas have the strongest role in enhancing regional economic development.(3)Cities with low administrative ranks have benefited the most from the policy of establishing bonded zones.(4)At present,the establishment of the free trade zone has no effect on regional economic development.Some policy proposals are offered to improve the effectiveness of setting the two areas: A more scientific layout and the better use of tax preferential policies are needed.Promote the administrative service quality and loose the administrative management will be much helpful.The clarification of supervision responsibilities and more power for management council can also be adopted for the construction of the Free Trade Port.更多还原