摘要
我国最近进口关税税率的调整,目的在于解决名义关税水平高而实际关税水平低的矛盾;解决地区间、企业间不平等竞争的矛盾,以及解决进口体制与关贸总协定要求之间的矛盾。本文通过分析我国进口税收调整的主要特点后,认为调整关税有利于我国民族工业、对外贸易的发展,并有可能增加财政收入,也使消费者受益。
The purpose of the recent adjustment of China's tariff on goods imported is to solve the contradictions between nominal high tariff and real low tariff, between unequal compitition among regions and enterprises, and between China's import system and the requirements of GATT. This paper analyzes the major features of the adjustment of the list of taxes on goods imported and holds that it will be advantageous to the development of China's national industry and foreign trade, and that it can possible increase China's financial revenue and benefit the consumers as well.
出处
《国际经贸探索》
CSSCI
北大核心
1996年第4期6-10,共5页
International Economics and Trade Research
