摘要
入世后 ,中国的财税制度、运行规则必须按照WTO原则进行调整 ,以融入国际贸易大环境中。2002年是我国加入WTO后的第一年 ,关税减让与出口退税加大了力度 ,直接影响财政的收支 ,因此 ,我们必须采取有效可行的对策措施 ,以保证在国际竞争中财政持续发展、安全运行。
After entering the WTO, the fiscal and taxation system of China, the rule of running must be adjusted according to WTO principle in order to incorporate it in the great environment of international trade. 2002 is the first year after our country's joining the WTO, the tariff concession and tax reimbursement for export have been strengthened, thus influence the revenue and expenditure of the finance directly, so, we must adopt the effective and feasible countermeasure in order to guarantee continuous financial development and safe operation of finance during the international competition.
出处
《广西经济管理干部学院学报》
2003年第4期41-44,共4页
Journal of GuangXi Cadres College of Economic and Management
关键词
WTO
关税减让
出口退税
财税收入
对策
WTO
tariff concession
tax reimbursement for export
fiscal revenues
countermeasure