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关税与贸易总协定(The Genetsl Agreement on Tariffs and Trade,简称GATT)是当今最大的国际贸易组织。重返GATT是我国参与世界经济事务的一项重大步骤,也意味着我国必须大幅度减让关税,开放国内市场。这将对我国的经济产生巨大影响,也将对我国税收收入的总量和结构产生一定的影响。本文试图分析重返GATT对我国税收的影响和我国国内税收政策应如何调整,并以最佳状态迎接“复关”。
The General Agreement on Tariffs and Trade (GATT) is today the largest international trade organization. The return to the GATT is a major step toward China’s participation in world economic affairs. It also means that China must substantially reduce its tariffs and open its domestic market. This will have a huge impact on our economy and will also have an impact on the total amount and structure of tax revenue in our country. This paper attempts to analyze the impact of returning to GATT on China’s tax revenue and how China’s domestic tax policy should be adjusted, and to meet the “best interest”.