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我国税收制度有着悠远的历史,一个国家税收的好坏,结构是否合理直接影响到经济的增长以及社会的稳定。而其中关税的高低,结构的有效调整对我国的进出口贸易起着举足轻重的作用。本文主要从关税的角度,通过关税的调整对我国化肥出口贸易的影响以及出口退税的变动对我国纺织行业出口贸易作用的案例分析,得出关税的政策性变动对我国出口贸易的关键性影响,并由此提出一些税收调整的建议。
The tax system in our country has a long history. Whether a country’s tax revenue is good or not and whether the structure is reasonable or not directly affects economic growth and social stability. The level of tariffs and the effective adjustment of structure play an important role in China’s import and export trade. This article mainly from the customs point of view, through the tariff adjustment on the impact of China’s fertilizer export trade and export tax rebate changes on China’s textile industry, the role of export trade case analysis concluded that the policy of tariff changes on China’s export trade, the key impact, And put forward some suggestions on tax adjustment.