摘要
长期以来,相对于其他商品而言,初级产品出口价格的不断下降给许多仍靠少数出口产品获取外贸收入的发展中国家带来一系列的挑战,使其成为国际贸易中长期存在且备受关注的焦点之一。因此,许多发展中国家便采取课征初级产品出口税的政策以图解决其所面临的问题。本文着重阐述初级产品出口税的政策目标及阻碍这些目标实现的因素,并在本文的最后部分从实证的角度说明了这一政策目标与现实冲突,从而指出发展国家所面临的这些问题不能简单地试图通过课征初级产品的出口税加以解决。
Long-term declines in the prices of many primary commodities relative to other products have been long-standing issues in international trade, which brings great challenges to a large number of developing countries that still depend on one or few commodities for their export earnings. Therefore, such countries take measures of export tax on primary commodity in the hope of solving these challenges. This paper will dwell on the goals of this trade instrument and the factors that prevent it from realizing its goals, and finally from the experiences of some countries that have used export taxes to show the problems suffered by developing countries can not be solved only in this simple way.
出处
《天津市财贸管理干部学院学报》
2006年第1期10-12,共3页
Journal of Tianjin Institute of Financial and Commercial Management
关键词
初级产品
出口关税
作用
发展中国家
Primary commodity
export tax
role
developing countries