基于对应分析法的综合保税区与自由贸易园区的差别化研究
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摘要
自由贸易园区作为全球供应链的重要节点,在世界经济逐渐从金融危机后的衰退中走出的背景下,愈加受到各国重视。尤其在便利国际物流运作和吸引跨国企业等方面,发挥着越来越显著的作用。
中国早在上世纪90年代就开始设立保税区这一借鉴自由贸易园区的过渡形式,经过20余年的发展,其形式和内容不断发生演变,并最终形成了目前以综合保税区为代表的海关特殊监管区域这一多层次体系。为探求我国综合保税区与国际一流自由贸易园区之间的差距,本文建立适当的评价模型,以对两者进行具体的差别化研究。
首先,搭建自由区的概念框架,统摄全世界名称各异的多种特殊经济区域。进而在此框架下,对自由贸易园区重新辨析并定位,并提供基于功能和开放程度的分类法。其次,总结我国海关特殊监管区域的发展历程并判断以城市为单元的综合保税区是其整合趋势。在此基础上,着重从政策和经济性角度构建围绕“自由贸易”这一核心特征的自由度评价模型,选取上海综合保税区、苏州工业园综合保税区和香港作为案例进行比较,得出各自由度下细分指标的结果。之后,引入对应分析法这一统计技术,以数据处理和可视化图形对比为依据,探求综合保税区和自由贸易园区存在的具体差别。最后,认为综合保税区不应停留在税收优惠的层次,而应进一步开放自由度,发挥其作为经济增长催化剂的作用。此外,就转型提供有针对性的政策建议,以期早日建成具有中国特色并且有国际竞争力的自由贸易园区。
Against the backdrop of world economy still emerging from recession after the financial crisis, many countries attach great importance to Free Trade Zone (FTZ) that is regarded as an indispensable node of global supply chain and plays an increasingly significant role especially in order to facilitate international logistics and attract transnational corporations by means of providing barrier-free business environment.
Since 1990s, China has set up Bonded Zone as a transitional form of FTZ. During 20 years' development, its form and content kept an evolving course which was accompanied by more openness and better policy circumstances. Up to this point, a multi- level system in the name of Special Customs Supervision Zones (SCSZ) has been constructed and which is typically represented by Integrated Bonded Zone (IBZ). With the aim of measuring the disparity between FTZ and IBZ, this thesis designs an evaluation model so as to perform the specific comparative research.
Firstly, this thesis builds a conceptual framework as Free Zone in the purpose of incorporating various types of similar special economic zones across the world. Under this framework, FTZs are repositioned and a new taxonomy for FTZs based on function as well as level of openness is presented. Secondly, the history of SCSZ is summarized and its future trend that characterized by consolidating to IBZ based on city unit is predicted. Furthermore, especially from the perspective of policy and economy, this thesis designs a Free Degree Evaluation Model which revolves around the core feature of free trade. Besides, Shanghai IBZ, Suzhou Industrial Park IBZ and Hong Kong are selected as evaluation objects in the case study and corresponding index scores are obtained. After that, the statistics technique of Correspondence Analysis (CORA) is introduced so as to seek the specific difference among them by data processing and comparison of visual graphics. Finally, it draws the conclusion that IBZs must diversify their offerings beyond just tax advantages in order to play the role as catalyst for economic growth. In this respect, appropriate policy suggestions are also provided in the hope of establishing the authentic FTZ on the mainland of China with its own characteristics as well as international competitiveness.
中国早在上世纪90年代就开始设立保税区这一借鉴自由贸易园区的过渡形式,经过20余年的发展,其形式和内容不断发生演变,并最终形成了目前以综合保税区为代表的海关特殊监管区域这一多层次体系。为探求我国综合保税区与国际一流自由贸易园区之间的差距,本文建立适当的评价模型,以对两者进行具体的差别化研究。
首先,搭建自由区的概念框架,统摄全世界名称各异的多种特殊经济区域。进而在此框架下,对自由贸易园区重新辨析并定位,并提供基于功能和开放程度的分类法。其次,总结我国海关特殊监管区域的发展历程并判断以城市为单元的综合保税区是其整合趋势。在此基础上,着重从政策和经济性角度构建围绕“自由贸易”这一核心特征的自由度评价模型,选取上海综合保税区、苏州工业园综合保税区和香港作为案例进行比较,得出各自由度下细分指标的结果。之后,引入对应分析法这一统计技术,以数据处理和可视化图形对比为依据,探求综合保税区和自由贸易园区存在的具体差别。最后,认为综合保税区不应停留在税收优惠的层次,而应进一步开放自由度,发挥其作为经济增长催化剂的作用。此外,就转型提供有针对性的政策建议,以期早日建成具有中国特色并且有国际竞争力的自由贸易园区。
Against the backdrop of world economy still emerging from recession after the financial crisis, many countries attach great importance to Free Trade Zone (FTZ) that is regarded as an indispensable node of global supply chain and plays an increasingly significant role especially in order to facilitate international logistics and attract transnational corporations by means of providing barrier-free business environment.
Since 1990s, China has set up Bonded Zone as a transitional form of FTZ. During 20 years' development, its form and content kept an evolving course which was accompanied by more openness and better policy circumstances. Up to this point, a multi- level system in the name of Special Customs Supervision Zones (SCSZ) has been constructed and which is typically represented by Integrated Bonded Zone (IBZ). With the aim of measuring the disparity between FTZ and IBZ, this thesis designs an evaluation model so as to perform the specific comparative research.
Firstly, this thesis builds a conceptual framework as Free Zone in the purpose of incorporating various types of similar special economic zones across the world. Under this framework, FTZs are repositioned and a new taxonomy for FTZs based on function as well as level of openness is presented. Secondly, the history of SCSZ is summarized and its future trend that characterized by consolidating to IBZ based on city unit is predicted. Furthermore, especially from the perspective of policy and economy, this thesis designs a Free Degree Evaluation Model which revolves around the core feature of free trade. Besides, Shanghai IBZ, Suzhou Industrial Park IBZ and Hong Kong are selected as evaluation objects in the case study and corresponding index scores are obtained. After that, the statistics technique of Correspondence Analysis (CORA) is introduced so as to seek the specific difference among them by data processing and comparison of visual graphics. Finally, it draws the conclusion that IBZs must diversify their offerings beyond just tax advantages in order to play the role as catalyst for economic growth. In this respect, appropriate policy suggestions are also provided in the hope of establishing the authentic FTZ on the mainland of China with its own characteristics as well as international competitiveness.
引文
[1] Jacqueline Hegarty. Global Free Zones of the Future 2010/11 Winners [J]. fDi Magazine, 2010(6): 21-26.
[2]浦东新区人民政府办公室.上海综合保税区“十二五”发展规划[R].上海:浦府办, 2011.
[3]藤森英男.亚洲地区的出口加工区[M].北京:中国社会科学出版社, 1981: 78-80.
[4] Miyagiwa. A Reconsideration of the Welfare Economics of a Free-Trade Zone [J]. Journal of International Economics, 1986: 337-350.
[5] John R. Mlcntyre, Rajneesh Narula and Len J. Trevino. The Role of Export Processing Zones for Host Country AND Multinationals: A Mutually Beneficial Relationship? [J]. The International Trade Journal, 1996, Vol. X, No.4: 435-466.
[6] Takayoshi Kusago. Export Processing Zone: A Review in Need of Update. Social Protection Discussion Paper No. 9802, the World Bank. 1998.
[7] Peter L. Watson. Export Processing Zones: Has Africa Missed the Boat? Not yet!. Africa Region Working Paper series No. 17, Africa Region, the World Bank. 2001.
[8] Hiroshi Oikawa. TNCs in Perplexity over How to Meet Local Suppliers: The Case of Philippine Export Processing Zone. IDE Discussion Papers of Institute of Developing Economics NO.167. 2006.
[9] Kalim U. Shah and Jorge E. Rivera. Export Processing Zones and Corporate Environmental Performance in Emerging Economies: The Case of the Oil, Gas and Chemical Sectors of Trinidad and Tobago [J]. Policy Sciences, 2007(40): 265-285.
[10] Shavin Malhotra. Free Trade Zones: Characteristics and Tenant Behaviour [D]. Ottawa: Carleton University, 2008.
[11]邓志斌.保税港区布局规划研究[D].上海:上海交通大学, 2009.
[12]孙丽娜.我国综合保税区布局规划的研究[D].大连:大连海事大学, 2010.
[13]王以致.我国海关特殊监管区整合研究—以苏州地区为例[D].上海:上海交通大学, 2009.
[14]王宗军,崔鑫,郭忠林等.中国保税区发展水平的集成式智能化综合评价系统研究[J].中国管理科学, 2005(13): 111-116.
[15]奚翠平.保税物流园区发展水平评价研究[D].大连:大连海事大学, 2010.
[16]罗嫣嫣.保税港区发展水平的综合评价方法研究[D].上海:上海交通大学,2009.
[17]毕占天.中国出口加工区经济绩效评价体系研究[D].南昌:江西财经大学, 2009.
[18]成思危.我国保税区改革与向自由贸易区转型[J].港口经济, 2004(2): 5-9.
[19]张世坤.保税区向自由贸易区转型的模式研究[D].大连:大连理工大学, 2005.
[20]姚元.我国保税区向自由贸易区转型研究[D].青岛:中国海洋大学, 2005.
[21]周滢.我国出口加工区转型升级与对策研究[D].上海:上海交通大学, 2009.
[22]陆军荣,石建勋.海关特殊监管区的国际比较研究[J].经济纵横, 2008(9): 101-103.
[23]祁欣,孟文秀.全球自由贸易园区发展模式及对比分析[J].对外经贸实务, 2010(6): 20-23.
[24]第十一届自由贸易园区大会门户网站. World Free Zone Convention, WFZC [OL]. http://11th.shftz.gov.cn/show_news.asp?id=3682. 2011.7.15.
[25]第十一届自由贸易园区大会门户网站.第11届世界自由贸易园区大会圆满闭幕[OL]. http://11th.shftz.gov.cn/show_news.asp?id=3709. 2011.11.16.
[26]中国保税区出口加工区协会.关于世界自由区联盟年会前期准备的通知[OL]. http://www.cfea.org.cn/show_news.asp?id=1652. 2006.3.29.
[27] FEMOZA. History, background and definition for Free Zone[R]. Geneva: FEMOZA, 2010.
[28]张世坤.有关汉堡港、鹿特丹港、安特卫普港的考察—兼谈我国保税区与国际自由港的比较[J].港口经济, 2006(1): 42-43.
[29]陈浪南,童汉飞,谢绵陛.世界自由贸易区发展模式比较[J].税务研究, 2005(8): 87-90.
[30]中国保税区出口加工区协会.两区概况[OL]. http://www.cfea.org.cn/lq03.asp. 2011.9.30.
[31]成兵.珠(海)澳(门)跨境工业区海关监管研究[D].广州:中山大学, 2008.
[32]杨宓.珠澳跨境工业区:区域经济合作的新亮点[J].国际经济合作, 2005(6): 22-25.
[33]中央政府门户网站.张德江出席中哈霍尔果斯边境合作中心启动仪式[OL]. http://www.gov.cn/ldhd/2011-12/02/content_2009383.htm. 2011.12.02.
[34]中国新闻网.海关总署:前11个月加工贸易进出口额同比增13.4%[OL]. http://www.chinanews.com/cj/2011/12-14/3532185.shtml. 2011.12.14.
[35]人民网.中国出口加工区2009年将全面拓展保税物流功能[OL].http://finance.people.com.cn/GB/8837737.html. 2009.02.19.
[36]人民网.上海综合保税区经济势头良好上半年主要经济指标平均增幅超20%[OL]. http://sh.people.com.cn/GB/138654/15159160.html. 2011.7.14.
[37]姚伟杰.上海综合保税区实践对宁波海关特殊监管区域转型创新的启示[J].宁波通讯, 2011(4): 32-33.
[38]孟广文,刘铭.天津滨海新区自由贸易区建立与评价[J].地理学报, 2011(2): 223-234.
[39]香港投资推广署.手把手助内地企业投资香港[R].中国:香港特别行政区政府, 2011.
[40]香港投资推广署.香港投资一站通[R].中国:香港特别行政区政府, 2009.
[41]香港贸发局.香港营商指南[R].中国:香港特别行政区政府, 2009.
[42]苏州工业园综合保税区门户网站.外商投资仓储物流企业设立流程指南[OL]. http://iftz.sipac.gov.cn/Investment/191Detail.shtml. 2011.08.06
[43]新华网. 2011年香港人民币离岸业务取得显著发展[OL]. http://news.xinhuanet.com/fortune/2011-12/04/c_111215943.htm. 2011.12.04.
[44]网易财经. 2011年陆家嘴论坛正式开幕俞正声致辞[OL]. http://money.163.com/11/0520/08/74G2FLKU00254MG4.html. 2011.05.20.
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[51]徐元进,胡光道,叶菁,彭高辉.基于OpenGL的对应分析因子载荷三维图的绘制[J].计算机工程与应用, 2004(10): 91-93.
[2]浦东新区人民政府办公室.上海综合保税区“十二五”发展规划[R].上海:浦府办, 2011.
[3]藤森英男.亚洲地区的出口加工区[M].北京:中国社会科学出版社, 1981: 78-80.
[4] Miyagiwa. A Reconsideration of the Welfare Economics of a Free-Trade Zone [J]. Journal of International Economics, 1986: 337-350.
[5] John R. Mlcntyre, Rajneesh Narula and Len J. Trevino. The Role of Export Processing Zones for Host Country AND Multinationals: A Mutually Beneficial Relationship? [J]. The International Trade Journal, 1996, Vol. X, No.4: 435-466.
[6] Takayoshi Kusago. Export Processing Zone: A Review in Need of Update. Social Protection Discussion Paper No. 9802, the World Bank. 1998.
[7] Peter L. Watson. Export Processing Zones: Has Africa Missed the Boat? Not yet!. Africa Region Working Paper series No. 17, Africa Region, the World Bank. 2001.
[8] Hiroshi Oikawa. TNCs in Perplexity over How to Meet Local Suppliers: The Case of Philippine Export Processing Zone. IDE Discussion Papers of Institute of Developing Economics NO.167. 2006.
[9] Kalim U. Shah and Jorge E. Rivera. Export Processing Zones and Corporate Environmental Performance in Emerging Economies: The Case of the Oil, Gas and Chemical Sectors of Trinidad and Tobago [J]. Policy Sciences, 2007(40): 265-285.
[10] Shavin Malhotra. Free Trade Zones: Characteristics and Tenant Behaviour [D]. Ottawa: Carleton University, 2008.
[11]邓志斌.保税港区布局规划研究[D].上海:上海交通大学, 2009.
[12]孙丽娜.我国综合保税区布局规划的研究[D].大连:大连海事大学, 2010.
[13]王以致.我国海关特殊监管区整合研究—以苏州地区为例[D].上海:上海交通大学, 2009.
[14]王宗军,崔鑫,郭忠林等.中国保税区发展水平的集成式智能化综合评价系统研究[J].中国管理科学, 2005(13): 111-116.
[15]奚翠平.保税物流园区发展水平评价研究[D].大连:大连海事大学, 2010.
[16]罗嫣嫣.保税港区发展水平的综合评价方法研究[D].上海:上海交通大学,2009.
[17]毕占天.中国出口加工区经济绩效评价体系研究[D].南昌:江西财经大学, 2009.
[18]成思危.我国保税区改革与向自由贸易区转型[J].港口经济, 2004(2): 5-9.
[19]张世坤.保税区向自由贸易区转型的模式研究[D].大连:大连理工大学, 2005.
[20]姚元.我国保税区向自由贸易区转型研究[D].青岛:中国海洋大学, 2005.
[21]周滢.我国出口加工区转型升级与对策研究[D].上海:上海交通大学, 2009.
[22]陆军荣,石建勋.海关特殊监管区的国际比较研究[J].经济纵横, 2008(9): 101-103.
[23]祁欣,孟文秀.全球自由贸易园区发展模式及对比分析[J].对外经贸实务, 2010(6): 20-23.
[24]第十一届自由贸易园区大会门户网站. World Free Zone Convention, WFZC [OL]. http://11th.shftz.gov.cn/show_news.asp?id=3682. 2011.7.15.
[25]第十一届自由贸易园区大会门户网站.第11届世界自由贸易园区大会圆满闭幕[OL]. http://11th.shftz.gov.cn/show_news.asp?id=3709. 2011.11.16.
[26]中国保税区出口加工区协会.关于世界自由区联盟年会前期准备的通知[OL]. http://www.cfea.org.cn/show_news.asp?id=1652. 2006.3.29.
[27] FEMOZA. History, background and definition for Free Zone[R]. Geneva: FEMOZA, 2010.
[28]张世坤.有关汉堡港、鹿特丹港、安特卫普港的考察—兼谈我国保税区与国际自由港的比较[J].港口经济, 2006(1): 42-43.
[29]陈浪南,童汉飞,谢绵陛.世界自由贸易区发展模式比较[J].税务研究, 2005(8): 87-90.
[30]中国保税区出口加工区协会.两区概况[OL]. http://www.cfea.org.cn/lq03.asp. 2011.9.30.
[31]成兵.珠(海)澳(门)跨境工业区海关监管研究[D].广州:中山大学, 2008.
[32]杨宓.珠澳跨境工业区:区域经济合作的新亮点[J].国际经济合作, 2005(6): 22-25.
[33]中央政府门户网站.张德江出席中哈霍尔果斯边境合作中心启动仪式[OL]. http://www.gov.cn/ldhd/2011-12/02/content_2009383.htm. 2011.12.02.
[34]中国新闻网.海关总署:前11个月加工贸易进出口额同比增13.4%[OL]. http://www.chinanews.com/cj/2011/12-14/3532185.shtml. 2011.12.14.
[35]人民网.中国出口加工区2009年将全面拓展保税物流功能[OL].http://finance.people.com.cn/GB/8837737.html. 2009.02.19.
[36]人民网.上海综合保税区经济势头良好上半年主要经济指标平均增幅超20%[OL]. http://sh.people.com.cn/GB/138654/15159160.html. 2011.7.14.
[37]姚伟杰.上海综合保税区实践对宁波海关特殊监管区域转型创新的启示[J].宁波通讯, 2011(4): 32-33.
[38]孟广文,刘铭.天津滨海新区自由贸易区建立与评价[J].地理学报, 2011(2): 223-234.
[39]香港投资推广署.手把手助内地企业投资香港[R].中国:香港特别行政区政府, 2011.
[40]香港投资推广署.香港投资一站通[R].中国:香港特别行政区政府, 2009.
[41]香港贸发局.香港营商指南[R].中国:香港特别行政区政府, 2009.
[42]苏州工业园综合保税区门户网站.外商投资仓储物流企业设立流程指南[OL]. http://iftz.sipac.gov.cn/Investment/191Detail.shtml. 2011.08.06
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