关税减让与国内商品课税的协调

Tariff Reduction and Coordinated Reform of Domestic Indirect Taxes

关税制度改革是我国税制改革的一项重要内容。除保护国内产业外,关税还是提高预算收入、减少国际收支逆差、改善收入分配的手段。但是,无论在财政收入方面、调节收入分配方面,还是在促进产业发展方面,关税都是重要的但不是唯一的政策手段。合理、有效的政策应当是关税与国内税收的配套协调改革。本文从我国加入WTO后的关税减让出发,探讨了关税降低条件下国内商品税的协同改革。

Tariff reform is an important content in the reform of China's tax system. Industrialized countries treat tariff as measure of industrial protection, while in developing countries tariff is also means to increase fiscal revenue, decrease international payments deficit and improve distribution. Coordinating tariff reduction and domestic tax reform will be an rational and efficiency policy. This paper go further into the coordination of tariffs and domestic indirect taxes reform.