摘要
应用统计对比和模糊聚类方法从大类上分析了我国关税税源的结构特征，应用洛伦兹曲线和基尼系数等方法，分析了进口商品的集中度、关税税源的集中度及税率与税源的关系。分析结果表明，我国关税税收与进口商品的规模和结构关系紧密，一致性达８６％；关税税收的５０％集中在十大类商品的第７，６类上；在６３５０个税号中，进口的５０％，８０％和９０％分别集中在１６３，７０２和１２４７个税号上，而税收则为１３１，６３５和１１９０个；随时间推移，税收与进口差距拉大，受税则、汇率变化影响明显。结果对建立关税专用预测模型及有关部门进行关税决策可提供技术支持。
The structural character and the grades of our country's tariff source are analyzed by means of statistics contraction and fuzzy classification.The collection degree of import merchandises and tariff source are analyzed by means of Lorenz Curve and Gini coefficient.The analysis shows that the relationship between the tariff revenue and scale and the composition of the imports is consistent,with 86% consistency.50% of the tariff revenue comes from the 7th and the 6th categories of the major products.Of the 6350 tax number,50%,80% and 90% of the import duty are distributed among 163,702 and 1247 tax numbers,while the items that can be taxed,are 131,635 and 1190.As time goes by,the disparity between the quantity of imports and tariff revenue will be widened and will obviously be affected by the changes of the tax regulations and exchange rates.It can supply data for special models of forecasting tariff and shareable data source for relative researches.On the other hand,it can also supply data to help government make decisions on tariff.
出处
《桂林电子工业学院学报》
1997年第4期73-77,共5页
Journal of Guilin Institute of Electronic Technology
关键词
关税
税源
集中度
中国
tariff, tariff source, concentration ratio, relative index of tariff level
