比較分析臺灣自由貿易港區和新加坡自由貿易區

Abstract

本論文由全英文撰寫

Customs bonded zones play an important role in international trade. When goods are physically transferred from one customs territory to another, they are typically subject to customs duties, value-added taxes, excise taxes and all sorts of customs controls. Customs bonded zones serve as a temporary haven for international shipments: taxes and duties are generally suspended or exempted in these special areas, and minimized customs supervision is enforced. Among all the types of customs bonded zones, Free Trade Zone is the most function-complete facility that allows businesses to conduct almost all activities happening in the supply chain: manufacturing, processing, storing, testing, repairing, labelling, packaging, exhibiting, etc.. In other words, Free Trade Zones can find space to fit into almost any global business’s supply chain, and help businesses ease cash flow pressures and boost logistics efficiencies. With choppy waves expected for the world’s trade and economy in the foreseeable future after a wobbly start of 2020, businesses must rethink and reexamine their operations to seize cost-saving opportunities and smarter logistics models to continue to grow in these challenging times. A Comparative Analysis of Free Trade Zones in Taiwan Singapore can serve as a referential guidebook to companies that wish to obtain a better understanding of Free Trade Zones in Taiwan and Singapore, as well as to governments that plan to upgrade and improve the facilities and regulations of their Free Trade Zones to establish a more business-friendly environment to stay competitive and attract investments.