摘要
无论在发达国家还是在发展中国家，关税作为调节国际经济关系手段的作用都在加强。我国应充分发挥关税对宏现经济的调控作用，兼顾关税的财政功能和保护作用。
Tariff as the means of adjusting the international economic relationship is beingstreng thened whether in the developed or developing countries. We should bring tariffinto full play to our macroeconomic control and also pay attention to its financial andprotective functions.
出处
《税务与经济》
CSSCI
北大核心
1999年第3期28-31,共4页
Taxation and Economy
