摘要
我国关税改革的基本思路应该是既要强调关税的保护作用,又要把握好保护的“度”,调整关税结构以体现有效保护率的差别,缩小名义关税税率的差别,扩大普通税率与最低税率的差距,并配以税收制度、价格体制以及汇率制度的改革。
The basic train of thought of China's tariff reform is that we should not only emphasize the protecting function of tariff, but also handle well the limit of protection, adjust the structure of tariff to show the difference of the effective protection rate, to reduce the difference of the customs rate of nominal customs duties to expand the difference between the common duties rate and the lowest duties rate, and attaching to it the reform of tax system, of price system and of the exchange rate system.
出处
《国际经贸探索》
CSSCI
北大核心
1993年第4期27-30,共4页
International Economics and Trade Research