关于我国贸易税收政策的再思考：基于风险管理的视角

Rethinking on China's Tax Policy:Based on the Perspective of Risk Management

我国入世后被诉至WTO的两起与税收直接相关的贸易争端案件可以从不同角度进行研究。从风险的视角看,它们揭示出我国贸易税收政策面临着因与WTO规则不完全相符而被他国指控的风险,这与税收在国际贸易中发挥日益重要作用的国际发展趋势一致。因此,将风险管理的理念引入我国贸易税收政策的制定中,加强防范及控制相关政策风险的研究具有必要性和紧迫性。

After China＇s accession to the WTO, two disputable cases which are sued to WTO related to the trade tax directly can be studied from different angles. From the angle of risk, they reveal that China＇s trade tax policy is con- fronted with risk of accusation because it dose not accord with WTO completely, which is consistent with the interna- tional development tendency of the tax revenue because it is playing an increasingly important role in international trade. Therefore, it is necessary and urgent to introduce the concept of risk management to the formulation of China＇ s tax policy and reinforce the prevention and controlling of relative policy risks.