我國保稅經濟區研析與建議

A Study on Bonded and Other Economic Zones in Taiwan

陳嵐君(Chen Lan-Chun) ； 謝繐玲(Hsieh Hui-Ling)

《台灣經濟論衡》 7卷5期 (2009/05) Pp. 52-73

摘要

順應我國產業發展歷程，在不同階段亦發展不同的保稅經濟區位，包括為促進投資及國際貿易建立加工出口區（1965）、保稅工廠（1970）及保稅倉庫（1970）等保稅區位；為引進高級技術工業及科學技術人才，以激勵國內工業技術之研究創新，並促進高級技術工業之發展設置科學工業園區（1980）；為發展全球運籌管理經營模式而建立了物流中心（2000）、自由貿易港區（2003）制度；為發展農業生物科技而設置之農業科技生物園區（2004）。隨著交易模式日益複雜，各保稅區間之法規及制度差異，往往造成業者在貨物或勞務於跨區間移動時造成相當之不便，進而扭曲其最適營運模式。本研究擬透過對現行各保稅經濟區間關務及營業稅制度之分析比較，瞭解各區位間制度之差異，進而提出具體建議，期使我國各保稅經濟區間之物流運籌更加有效率。

關鍵字

保稅經濟區（bonded and other economic zones） ； 營業稅（value-added tax）

並列摘要

With the industries evolution, different bonded and other economic zones were developed in Taiwan. The Export Processing Zone (1965), bonded factories (1970), and the bonded warehouses (1970) had been set up to promote the investments and the international trades. The Science-based Industrial Parks (1980) had been set up for the introducting advanced technology industries and professionals, so as to stimulate domestic industrial technology researches and innovations. The logistics centers (2000) and the Free Trade Zones (2003) had been set up for the development of global logistics management business model. The Agricultural Science and Technology Biological Parks (2004) had been set up for the development of agricultural biotechnology. Accompanying the complex patterns of transactions, the differences in laws and regulations between different bonded economic zones uusually cause the inconvenience of moving goods and providing services across zones which then distorting the optimal business models. By analyzing and comparing with the customs and the value-added tax systems between different bonded economic zones, this study is trying to come up with some concrete suggestions to make logistics more efficiency in Taiwan.