建设发展保税区的有益尝试夏保编者按：不占国家一分地，不要财政一分钱，在海滩上填土而形成的厦门象屿保税区，仅短短一年多时间，用市场经济方法解决困难，探索前进，建起了一个可与国际市场经济机制接轨的充满生机的新兴经济贸易区，目前，已吸引中外企业达３００余家... Beneficial attempt to build a free trade zone By Xia Bao Editor’s Note: Xiamen Xiangyu Free Trade Zone, formed by filling the beach with no penny of money, does not occupy a separate place in the country. It took just over a year to solve it in a market economy manner Difficulties and exploration and set up a new emerging economic and trade zone full of vitality linked to the international market economic mechanism. At present, it has attracted more than 300 Chinese and foreign enterprises.