论文部分内容阅读
加入 WTO 之后,财政工作面临许多新的课题。从目前情况看,应就涉及 WTO 的具体财税政策制度问题进行研究。一是要研究关于税收政策制度方面的问题。加入 WTO之后,关税减让、出口退税数量的变化、不同产业部门经营水平的变化等因素,将对我国财政收入、财税政策制度产生一定的影响。目前,需要对降低关税后的财政收入、出口退税、税收优惠、国内税收政策、统一内外资企业所得税等问题进行研究,通过合理规范的政策制度,充分运用税收手段促进国民经济健康发展,保护我国利益。二是要研究财政补贴问题。补贴与反补贴是 WTO 规则的重要内容之一,目前国家财政对国有企业、农产品的生产
After joining the WTO, the financial work faces many new topics. Judging from the current situation, we should conduct a study on the specific fiscal and taxation policy concerning the WTO. First, we must study the tax policy system issues. After China’s accession to the WTO, factors such as tariff concessions, the number of export tax rebates and changes in the operating levels in different industrial sectors will have some impact on China’s fiscal revenue and fiscal policy. At present, we need to study how to reduce the post-tariff fiscal revenue, export tax rebates, preferential tax treatment, domestic taxation policies and unify the income taxation of domestic and foreign-funded enterprises. We should make full use of taxation measures to promote the healthy development of the national economy and protect our country through reasonable and standardized policies and regulations interest. The second is to study the issue of financial subsidies. Subsidies and countervailing is one of the important contents of the WTO rules. At present, the state finance is responsible for the production of state-owned enterprises and agricultural products