厦门实施自由港税收政策研究报告（下）厦门大学财政金融系教授杨斌厦门经济特区进一步发展的税收政策选择适应厦门经济特区进一步发展的税收政策应当体现最大限度地豁免关税及进口各税，少税种、低税负，公平税负、一视同仁、鼓励竞争，促进产业结构合理化，严管理、高效... Xiamen Freeport tax policy research report (below) Xiamen University, Professor of Finance Yang Bin Xiamen Special Economic Zone further development of tax policy options Xiamen Economic Zone to adapt to the further development of tax policy should reflect the maximum exemption from tariffs and import tax, less tax, Low tax burden, fair tax burden, fair treatment, encourage competition, promote the rationalization of industrial structure, strict management, efficient ...