CAJ | 학술논문

美国对外贸易区，是目前世界上140多个国家设立的近4000个自由贸易区中最成功的自由贸易区之一。它具有一些重要的特征：管理经营体制中充分发挥私人企业的作用，大幅度降低了国家的财政投资；管理中注重灵活性，采用具有特色的总区与分区及可选址框架制度，最大限度地为企业降低成本；通过“倒转关税”方式为企业提供实实在在的税收优惠；注重国家的长远利益，通过鼓励区内商品进入美国国内市场，提高美国的国力和企业的国际竞争能力，等等。这无疑为我国办好自由贸易区，深化改革开放，提供了有益的借鉴和启示。
미국대외무역구，시목전세계상140다개국가설립적근4000개자유무역구중최성공적자유무역구지일。타구유일사중요적특정：관리경영체제중충분발휘사인기업적작용，대폭도강저료국가적재정투자；관리중주중령활성，채용구유특색적총구여분구급가선지광가제도，최대한도지위기업강저성본；통과“도전관세”방식위기업제공실실재재적세수우혜；주중국가적장원이익，통과고려구내상품진입미국국내시장，제고미국적국력화기업적국제경쟁능력，등등。저무의위아국판호자유무역구，심화개혁개방，제공료유익적차감화계시。
The U.S. foreign trade zone is one of the most successful free trade zones in the 4000 zones in ld0 countries, with important features： the full use of private companies in its management, resulting in big reduction of state financial investment; emphasis on the flexibility in management by means of the general zone and subzones and the alternative site framework for the reduction of costs of companies ; sup- ply of down - to - earth tariff preferences through ＂inverted tariff＂ ; great improvement of the U. S. na- tional power and its companies＇ international competitiveness by encouraging the goods within the zones to enter U.S. market, paying due attention to the long - term interest of the state, etc. This undoubtedly offers references and enlightenment to China＇ s deep reforms and opening through the development of free trade zones.