印中两国海关的体制、税制及出口退税政策之比较

Custom Institutions, Tax System and Export Rebate Policy: A Comparative Study of China's and India's Cases

文章通过对印度和中国两国海关的机构设置,权利管辖以及税收政策的制定三方面进行比较研究,找出双方存在的差异,为深入研究中印贸易领域和规模提供了参考。

This article surveys China's and India's cases of custom institutional settings and export-related rebate policies. According to the author, the differences of two countries' formulation and implementation of policy offers reference for understanding the volume and existing imbalance of the bilateral trade of China and India.