贸易自由化进程中的贸易保护与税收因素

Trade Protection and Tax Factors in the Process of Trade Liberalization

本文在分析当今贸易自由化进程性质与特点的基础上,提出并论证了该进程中存在的贸易保护内生性与税收因素内生性这两个相互联系的概念,并据此提出了当前我国应对贸易保护主义的税收对策。

Based on the characteristics of trade liberalization nowadays, this paper first raises and then proves two related concepts： endogeneity of trade protection and endogeneity of tax factors. Eventually, within this framework, it puts forward the tax policies against the existing trade protectionism worldwide.