摘要
'启运港退税政策'、'保税港区政策'以及'属地申报、口岸验放'通关模式都是发展港口经济的刺激政策。通过对上述政策的预期目标、评估标准和政策实施效果进行分析后发现,相关政策叠加后的实际效应有正有负。三项政策叠加实施后能够给出口企业带来效益提升,但港口间的恶性竞争补贴外国消费者问题以及政策成本和政策抵消问题,尤其应当受到关注。
Drawback in the port of departure Policy,Bonded port Policy and Declaration in apanage and release on port are the latest stimulation policies on port economy in current China.There are both positive and negative effects in the superposition of related policies by analyzing on the expected target,the evaluation standard and policy effects.Although it has improved the export enterprises’benefits by such overlapped policies,but the subsequent effects like the unfaire competition among ports,the unnecessary subsidization to foreign consumers and the cost or setoff caused by too many policies should been given particularly concern.
作者
康锐
陈亮
KANG Rui;CHEN Liang(Law School of Shanghai Maritime University,Shanghai 201306)
出处
《海大法律评论》
2010年第1期284-294,共11页
SMU Law Review
关键词
启运港退税
保税港区
属地申报
口岸验放
政策叠加
Drawback in the port of departure
Bonded port
Declaration in apanage and Release on port
Superposition of related policies
