厦门实施自由港税收政策研究报告（上）厦门大学财政金融系教授杨斌编者按：从本期起，本刊分两期刊出厦门大学杨斌博士的力作──《厦门实施自由港税收政策研究报告》。报告认为，厦门实施自由港税收政策能够促进厦门经济的发展与繁荣，而为建立自由港所进行的税收调整是... Xiamen Research on Free Taxation Policy (I) Yang Bin, Professor, Department of Finance, Xiamen University Editor’s Note: Since this issue, two issues of this book, Dr. Yang Bing of Xiamen University, have been published - Xiamen’s Freeport Tax Policy Research Report. The report argues that the implementation of the free port tax policy in Xiamen can promote the economic development and prosperity of Xiamen, and the tax adjustment for the establishment of a free port is ...