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我国加入 WTO 后,随着关税税率降低和市场准入领域扩大,国际国内市场竞争环境将会发生很大变化,国内企业及有关产业将面临巨大冲击,对国家财政运行也会带来深刻影响,同时也为财税制度创新提供了契机。如何利用 WTO 的有利条件和保障措施,制定出有利于提高国内企业竞争力和促进产业发展的财税政策法规制度,从而促进国民经济和财政的长期可持续发展,是我们当前面临的一项紧迫任务。一、正确运用关税政策,维护国家经济安全和利益WTO 规则的一个基本要求,就是打破国家间的各种贸易壁垒,促进公平的世界贸易自由化。对税收来说,首先涉及到关税,要在不与原则
After China’s accession to the WTO, with the reduction of the tariff rate and the expansion of market access, the competitive environment in the international and domestic markets will undergo great changes. The domestic enterprises and related industries will face a huge impact and exert a profound influence on the operation of the national finance. At the same time, it also provides an opportunity for the innovation of fiscal and taxation system. How to make use of the favorable conditions and safeguards of the WTO to formulate fiscal and taxation policies and regulations that are conducive to enhancing the competitiveness of domestic enterprises and promoting industrial development so as to promote the long-term sustainable development of the national economy and finance is an urgent task that we now face . I. A Basic Requirement for Correctly Applying Tariff Policies and Maintaining National Economic Security and Interests WTO rules are to break all kinds of trade barriers among nations and promote fair trade in the world. For tax purposes, the first thing to do when it comes to tariffs is to go with the principle