综合保税区是我国向自由贸易区发展道路上的一项新的举措和探索.研究在分析国内已批准设立的部分综合保税区的基础上,对现阶段综合保税区的主导功能内涵以及与之相关的内部空间组织等方面进行分析,以探寻在综合保税区内的空间组织模式,为这一特殊政策监管区域的规划编制与实施提供可行的发展模式.建设综合保税区的主要设想是通过发展保税加工、保税物流和相关增值服务业,赋予综合保税区完备的保税加工、保税物流功能,满足跨国公司普遍采用的零库存、及时供应等现代生产方式、管理方式和营销方式,使保税加工、保税物流在区内协调发展,促进加工贸易转型升级和区域外向型经济发展.%Comprehensive tariff free zone is a result of free trading development. The paper analyzes existing comprehensive tariff free zones, including their functions and spatial organization, to improve planning compilation and implementation. Tariff free processing, logistics, value added services should be added to comprehensive tariff free zones for transnational companies warehouse needs, instantaneous supply production, management, and marketing approaches. Tariff free processing, logistics will enhance production upgrading and exporting economic development.
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