摘要
在分析我国羊毛供求现状的基础上,指出了我国羊毛进口管理制度存在的问题,提出羊毛进口应采用关税配额,同时在税目细化、征税方法、关税税率、配额数量、配额分配等方面进行了较为深入的研究,并提出了具体的建议.
This essay indicates the problems existing in our present import control system of wool on the basis of analysis of the demand and supply conditions of our wool domestic market. It goes deep into the study of Tariff Quotas, elaborate division of Tariff No, standards for Tariff, Quantily of Quotas and Distribution of Quotas. It raises some practical proposals against the problems as well.
出处
《天津纺织工学院学报》
北大核心
1998年第3期37-42,共6页
Journal of the Tianjin Institute of Textile Science and Technology
关键词
关税配额
征税
配额
羊毛
进口管理
Tariff Quotas, Tariff No, standards for Tariff, Distribution of Quotas