韩国与中国台湾地区自由贸易港区发展比较研究及经验借鉴

目前,中国亟需借鉴国际经验探索建设中国特色自由贸易港。韩国政府对自由贸易港区实行税收减免、金融支持、生活配套等多方面优惠政策。中国台湾地区的自由贸易港区除了传统自由贸易港的转运功能之外,还包括深度加工制造功能,并通过功能布局、政策优化与修整提升自由贸易港区的竞争力。通过比较发现,韩国和中国台湾自由贸易港区均具有立法保障、功能多元和高效运营等3个相似特征,同时它们在管理机构、功能形态、税收减免和服务供给方面存在差异。中国特色自由贸易港应先通过立法对其管理与运行进行规范,结合区位优势选择合适的功能定位,通过税收减免优惠及增加良好生活配套供给来吸引高质量外资。

A Comparative Study of the Development of Free Trade Port Zone between Korea and Taiwan Region and Their Experience Reference for China

China needs to learn from international experience and explore the construction of free trade ports with Chinese characteristics.In the course of the development of the free trade port area in the Republic of Korea,the Korean government has implemented various preferential policies for the free trade port area,such as tax exemption,financial support and living facilities.Besides the transshipment function of the traditional free trade port,the free trade port area in China Taiwan also includes the deep processing and manufacturing function,and improves the competitiveness of the free trade port area through the function layout,policy optimization and modification.Through comparison,it is found that the free trade port zone in both places have three similar characteristics:legislative guarantee,multiple functions and efficient operation.At the same time,they have differences in governmental management,function type,tax relief and service supply.Building free trade port with Chinese characteristics should first regulate its management and operation through legislation,select appropriate functional positioning in combination with regional advantage and attract high-quality foreign investment through tax reduction and preferential policies and the supply of good living facilities.