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入世后,我国贸易税收政策的功能必须在经济全球化的背景下制定和调整。本文通过分析关税、出口退税、反倾销税三大贸易税收政策的主要功能在内、外部因素的影响下发生的变化,提出了我国入世后贸易税收政策功能调整的战略方向及措施:应强化关税产业保护功能,弱化财政收入功能;应以“走出去”战略为依据,真正发挥出口退税制度的保护产业和鼓励出口的基本功能;应发挥经济比较优势,加强国际分工合作,避免反倾销税成为过度产业保护的工具。
After China’s accession to the WTO, the function of China’s trade taxation policy must be formulated and adjusted in the context of economic globalization. By analyzing the main functions of the three major trade tax policies of tariffs, export tax rebates and anti-dumping duties, this paper puts forward the strategic direction and measures for the functional adjustment of trade tax policies after China’s entry into WTO: the tariff industry should be strengthened Protect the function and weaken the fiscal revenue function; we should give full play to the basic function of the export tax rebate protection industry and encourage exports through the strategy of “going global”; we should give full play to the economic comparative advantages, strengthen the international division of labor and cooperation, and avoid the anti-dumping duties becoming an overindustrial Protection tool.