摘要
我国在经过7次关税调整之后,关税结构不断优化,但仍存在诸如名义关税偏高、关税的有效保护与贸易优势的动态变化不相适应、名义关税与实际关税差距大、加工贸易保护政策不尽合理等问题。建议通过降低关税水平、优化关税的有效保护结构及加工贸易的保税政策、取消不合理减免等方面的调整,促进对外贸易的健康发展。
Some problems still exist in our tariff although after 7 tariff adjustments. The problems are: high nominal tariff, the effective protection of tariff is unsuitable to the dynamic change of trade advantage, great gap between nominal tariff and real tariff, unreasonable protective policy of improvement trade, ect. So unreasonable deductions and exemptions should be died out by cutting down tariff, optimizing the effective protective structures of tariff and the protective policy for improvement trade to promote the sound development of foreign trade.
出处
《税务与经济》
北大核心
2000年第2期36-40,共5页
Taxation and Economy
关键词
关税调整
福利效应
对外贸易
中国
经济增长
tariff adjustment
effective protection to tariff
welfare effects of small countries
nominal tariff
real traiff