自由港英文free ports)係指一個地方被政府列明為低或者免稅區,目的係鼓勵經濟活動[1]。雖然依啲地方喺地理上位於一個國家入面,但喺稅收層面,它哋基本上係存在喺邊境之外。

喺自由港經營嘅公司,可以從延遲繳納稅款中受惠,直到佢哋嘅產品被轉移到其他地方,或者如果佢哋喺再次出口之前將貨物帶到當地儲存或製造,甚至可以完全避免交稅[1]

香港就係世界上其中一個自由港[2]

參考 編輯

  1. 1.0 1.1 "What is a free port? All you need to know about the free-trade zones". (英文). 2019年7月6號. 原先內容歸檔喺2021年5月17號. 喺2021年9月7號搵到. Free ports or zones are designated by the government as areas with little to no tax in order to encourage economic activity. While located geographically within a country, they essentially exist outside its borders for tax purposes.

    Companies operating within free ports can benefit from deferring the payment of taxes until their products are moved elsewhere, or can avoid them altogether if they bring in goods to store or manufacture on site before exporting them again.
  2. Lavissière, Alexandre; Rodrigue, Jean-Paul (2017年12月28號). "Free ports: towards a network of trade gateways". Journal of Shipping and Trade (英文). Abstract. Free ports such as Hong Kong, Singapore and Dubai are among the world's leading commercial gateways