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一、北美自由贸易协定对墨西哥税收改革的影响（一）北美自由贸易协定并不涉及税收政策北美自由贸易的基本目标是在三个成员国之间实现贸易和投资的自由化。达到商品流动自由化目标是通过制定无差别原则和免除一定年限（最长为１５年）的关税。投资自由流动目标是通过要求每个
THE IMPACT OF NAFTA ON THE TAX REFUND IN MEXICO A. The North American Free Trade Agreement Does Not Involve the Tax Policy The basic goal of free trade in North America is to liberalize trade and investment among the three member nations. The goal of achieving the liberalization of commodity flows is through the establishment of the principle of indifference and the exclusion of tariffs for a fixed number of years up to a maximum of 15 years. The goal of investing in free flow is by requiring each