Research On The Legal Issues During The Transition From The Bonded Zone To Free Trade Zone

After the bell of the new century, China has entered into its post-WTO era and opened a much broader market to the outside world. Whiling China is searching for the new regional development pattern, the prospect of the bonded zone becomes unclear, and so its transition to the internationally popular form, free trade zone, is imperative. However, during the process, the legal issues relate to the management system, preferential tax policy and logistics seriously hindered the transition. On that account, after recognizing the development status of domestic bonded zones and learning successful experiences of overseas free trade zones, the author tried to find out the effective methods of solving the foresaid issues in order to promote the transition.This thesis is made of four parts:Part one is an overview. After the brief introductions to the concepts of and difference between the free trade zone and bonded zone, it puts the emphasis on the necessity and feasibility of the transition.Part Two analyzes the legal issues of the management system during the transition. On the basis of comparative study of management systems adopted by the free trade zones all around the world, it elaborates the domestic management system and points out the legal issues within it. Then it further makes legal suggestions on management system reform so as to push forward the transition from the bonded zone to free trade zone.Part Three analyzes the legal issues of the preferential tax policy during the transition. First, it makes introductions to the features of preferential tax policy for free trade zones adopted by the countries around the world. Second, it analyzes the current preferential tax policy for the domestic free trade zones and its legal issues. At last, it makes legal suggestions on adjusting the preferential tax policy for bonded zones.Part Four analyzes the legal issues on the logistics development during the transition. First, it points out that the difficulties which occurred during the development of the logistics severely hindered the transition from bonded zone to free trade zone. Second, it studies the causes of such difficulties in terms of law. At last, it makes legal suggestions of promoting the logistics development of bonded zone.