- About
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The Global ETD Search service is a free service for researchers
to find electronic theses and dissertations. This service is
provided by the
Networked Digital Library of Theses and Dissertations.
Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
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海關保稅工廠政策利弊得失之探討張錦雲, Zhang, Jin-Yun Unknown Date (has links)
按保稅制度具有免征、緩繳及保證繳納稅捐的激勵作用，糾正退稅辦法積壓資金的缺
失，且能加速配合外銷事業之發展。但自五十八年三月核准飛砍公司為第一家保稅工
廠起，距今已十四寒暑，截至七十一年十二月底止，徹銷登記者除外，只有三百廿一
家保稅工廠，施行成效很不理想，廠商加入之意願也不踴躍。本文之目的，即在探討
保稅工廠未能大力推行之原因，希望藉由保稅廠商意見之反應，綜合海關在操作技術
上之限制，並參考、日韓兩國有關保稅工廠之規定，找出一合理的解決方向，提供政
府作為擬定政策之參考。
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