| ABSTRACT | 第4-5页 |
| 摘要 | 第6-7页 |
| ACKNOWLEDGEMENT | 第7-16页 |
| Introduction | 第16-20页 |
| Context | 第17-18页 |
| Investigation objectives | 第18-20页 |
| General objective | 第18页 |
| Specific objectives | 第18-20页 |
| Chapter 1 Theoretical Framework | 第20-42页 |
| 1.1 Globalization and Integration | 第20-30页 |
| 1.1.1 Definition of Globalization | 第20-22页 |
| 1.1.2 Definition of Integration | 第22-25页 |
| 1.1.3 Differences between Globalization and Integration | 第25-26页 |
| 1.1.4 Integration stages | 第26-27页 |
| 1.1.5 The influence of globalization and integration to the establishment of Special Economic Zones | 第27-28页 |
| 1.1.6 Difference between free trade zones and special economic zones | 第28-30页 |
| 1.2 Definition of Foreign Investment | 第30-34页 |
| 1.2.1 Classification of Foreign Investment | 第32-34页 |
| 1.2.2 Foreign Direct Investment in Special Economic Zones | 第34页 |
| 1.3 Legal basis of Special Economic Zones | 第34-36页 |
| 1.3.1 Domestic law as legal basis of Special Economic Zone | 第35-36页 |
| 1.3.2 International law as legal basis of Special Economic Zone | 第36页 |
| 1.4 Advantages and disadvantages of the Special Economic Zone | 第36-42页 |
| 1.4.1 Advantages of the Special Economic Zone | 第36-38页 |
| 1.4.2 Disadvantages of the Special Economic Zone | 第38-39页 |
| 1.4.3 International Experience | 第39-42页 |
| Chapter 2 Introduction of Special Economic Zones from China and Mexico | 第42-68页 |
| 2.1.Special Economic Zones in China | 第42-47页 |
| 2.1.1 Origin of the Special Economic Zones in China | 第45-47页 |
| 2.1.1.1 Criteria of the Chinese Government for the creation of Special Economic Zones | 第46-47页 |
| 2.2 Designation of Special Economic Zones in China | 第47-53页 |
| 2.2.1 Geographic characteristics | 第48-53页 |
| A The development of Shenzhen as Special Economic Zone | 第49-51页 |
| B Zhuhai | 第51-52页 |
| C Shantou | 第52页 |
| D Xiamen | 第52-53页 |
| E The case of Hainan Island | 第53页 |
| 2.3 Special Economic Zones in Mexico | 第53-67页 |
| 2.3.1 Legal Framework: Federal Law on Special Economic Zones | 第55-61页 |
| A Legislative processes of the Federal Law of Special Economic Zones | 第55-57页 |
| B Objective | 第57-58页 |
| C Tax and economic benefits | 第58页 |
| D Establishment and Operation of Special Economic Zones | 第58-60页 |
| E Rights and Obligations of Investors | 第60-61页 |
| 2.3.2 Study of location and areas of influence | 第61-67页 |
| 2.4 Reflections about the creation of Special Economic Zones in China and Mexico | 第67-68页 |
| Chapter 3 Facilities to Foreign Direct Investment in the Special Economic Zones in Chinaand Mexico | 第68-96页 |
| 3.1 Tax treatment for Foreign Direct Investment in the Special Economic Zones | 第68-84页 |
| 3.1.1 China | 第69-84页 |
| 3.1.1.1 Corporate tax | 第72页 |
| 3.1.1.2 Value-added tax | 第72-73页 |
| 3.1.1.3 The Value Added Tax (VAT) on exports | 第73-75页 |
| 3.1.1.4 Income tax | 第75-77页 |
| 3.1.1.5 Business tax | 第77页 |
| 3.1.1.6 Customs tax and customs regime | 第77-78页 |
| 3.1.1.7 Procedure for customs registration | 第78-80页 |
| 3.1.1.8 Benefits for Foreign Investors-Special Economic Zones and Development Zones | 第80-81页 |
| 3.1.1.9 Tax rate for foreign companies | 第81页 |
| 3.1.1.10 Imposition of capital gains | 第81页 |
| 3.1.1.11 Deductions and tax credits | 第81-82页 |
| 3.1.1.12 Other taxes on companies | 第82-84页 |
| 3.2 Mexico | 第84-94页 |
| 3.2.1 Benefits and tax incentives in Mexican law | 第84-85页 |
| 3.2.2 Fiscal Code of the Federation | 第85-86页 |
| 3.2.3 Tax treatment for foreign investment in the Special Economic Zones in Mexico | 第86-91页 |
| 3.2.3.1 Income Tax | 第87-88页 |
| 3.2.3.2 Value Added Tax | 第88-91页 |
| 3.2.4 Customs Regime | 第91-93页 |
| 3.2.5 Single window | 第93-94页 |
| 3.3 Reflections about the facilities to Foreign Direct Investment in Special Economic Zones in China and Mexico | 第94-96页 |
| Chapter 4 Limits to the Foreign Direct Investment in Special Economic Zones in China and Mexico | 第96-131页 |
| 4.1 General context of Market Access | 第96页 |
| 4.2 Concept of Market Access | 第96-99页 |
| 4.3 Fundamental characteristics of the Chinese and Mexican economy | 第99-103页 |
| 4.3.1 China | 第99-102页 |
| 4.3.2 Mexico | 第102-103页 |
| 4.4 Current economic situation of People's Republic of China and Mexico | 第103-107页 |
| 4.4.1 China | 第103-105页 |
| 4.4.2 Mexico | 第105-107页 |
| 4.5 Market access according to Chinese legal framework | 第107-109页 |
| 4.5.1 Tariff barriers | 第108页 |
| 4.5.2 Non-tariff barriers | 第108-109页 |
| 4.5.3 Limits to foreign control and right to private property and establishment | 第109页 |
| 4.6 Market access according to the Mexican legal framework | 第109-112页 |
| 4.7 Concept of Limitation | 第112-115页 |
| 4.7.1 China | 第112-114页 |
| 4.7.2 Mexico | 第114-115页 |
| 4.8 Activities reserved for the State | 第115-119页 |
| 4.8.1 Strategic Areas of the Public Sector in Mexico | 第115-117页 |
| 4.8.2 Activities reserved for Mexicans or Mexican companies | 第117页 |
| 4.8.3 Companies and activities with specific regulation | 第117-118页 |
| 4.8.4 Activities and companies in which an authorization from the Foreign Investment Commission is required for majority participation | 第118-119页 |
| 4.9 Currency control | 第119-124页 |
| 4.10 Expropriation | 第124-126页 |
| 4.11 Comparative of the FDI trigger factors between Mexico and China: What makes each nation attractive? | 第126-129页 |
| 4.12 Reflections about the limits to Foreign Direct Investment in Special Economic Zones in China and Mexico | 第129-131页 |
| Chapter 5 Similarities and differences between China and Mexico in the Special Economic Zones | 第131-162页 |
| 5.1 The role of States to attract Foreign Direct Investment | 第131-139页 |
| 5.1.1 Policies for attracting foreign investment from the People's Republic of China in Special Economic Zones | 第134-138页 |
| 5.1.2 Mexican policies to attract Foreign Investment in Special Economic Zones | 第138-139页 |
| 5.2 Contrasts in the growth dynamics of Foreign Direct Investment in China and Mexico | 第139-141页 |
| 5.3 Comparative analysis of the legal framework of the FDI between China and Mexico | 第141-146页 |
| 5.4 Transparency as a cultural element beyond the legal element | 第146-149页 |
| 5.5 The importance of transparency and its relationship with Foreign Direct Investment | 第149-150页 |
| 5.6 Transparency in regulatory process to attract Foreign Direct Investment in Special Economic Zones | 第150-153页 |
| 5.7 Points of convergence and divergence regarding the policies of economic competition between China and Mexico | 第153-162页 |
| 5.7.1 Concept of competence in Chinese law | 第155-157页 |
| 5.7.2 Concept of competence in Mexican law | 第157-162页 |
| Chapter 6 Suggestions for future development of Special Economic Zones | 第162-182页 |
| 6.1 Relations between Mexico and China | 第162-163页 |
| 6.2 Within the framework of One Belt One Road: A process of opening up to Chinese investment in the Special Economic Zones in Mexico | 第163-166页 |
| 6.3 Within the framework of One Belt One Road: A bilateral cooperation in the construction of the Special Economic Zones in Mexico | 第166-168页 |
| 6.4 What should Mexico and China learn from each other? | 第168-169页 |
| 6.5 Investments between China and Mexico | 第169-171页 |
| 6.5.1 Trade and the FDI between Mexico and China (2000-2013) | 第170-171页 |
| 6.6 Investment opportunities in Mexico: infrastructure and Special Economic Zones | 第171-176页 |
| 6.7 Proposals to improve relations between China and Mexico | 第176-182页 |
| Conclusions | 第182-187页 |
| Bibliography | 第187-189页 |
