一、保税区是深化改革和对外开放的产物保税区既结合国际惯例又具有中国特色,对促进我国开放型经济发展发挥了重要而独特的作用,这一点首先要予以肯定。1990年,借鉴国外自由贸易区的成功经验,国务院批准设立了我国第一个保税区———上海外高桥保税区,随后在沿海地区相继设立了 I. Free Trade Zone is the Product of Deepening Reform and Opening to the Outside World Free Trade Zone is an affirmation of the importance and uniqueness of combining the international practices with Chinese characteristics and promoting the development of China’s open economy. In 1990, drawing on the successful experience of foreign free trade zones, the State Council approved the establishment of the first bonded zone in China --- Shanghai Waigaoqiao Free Trade Zone, followed by the establishment of