深化税制改革提高民族工业国际竞争力

Deepen the Reform of Tax and Duty System to Raise International Competitive Capability or Our National Industry

民族工业的国际竞争力体现在民族产品的国际竞争力上，我国现行税制严重制约了民族产品的价格国际竞争力，本文试图通过对我国现行税制缺陷的分析为我国深化税制改革提供理论依据和政策建议。

The international competitive capability of national industry depends on that of national commodity. Our tax and duty system in effect seriously hinders the intemational price competitive edge of our national commodity. This paper en- deavors to analyze the defect of our tax and duty system and duty some suggestions for choosing policies.