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转变加工贸易增长方式已成为改善我国外贸发展质量、实现经济又好又快发展的必然选择。我国现行加工贸易税收政策存在一些问题,如国产料件与进口料件的双重税收标准、对加工贸易高附加值环节的扶持不足等。因此,我国的税收政策应通过加强与产业政策的配合、促进国产料件竞争力的提升等途径来促进加工贸易增长方式的转变,实现加工贸易转型升级。
The transformation of the growth mode of processing trade has become an inevitable choice for improving the quality of China’s foreign trade and achieving a sound and rapid economic development. There are some problems with the current tax policy of processing trade in our country, such as the double taxation standards for domestic materials and imported materials and the insufficient support for the high value-added sectors of processing trade. Therefore, China’s taxation policies should promote the transformation of the growth mode of processing trade and enhance the transformation and upgrading of the processing trade by strengthening the cooperation with industrial policies and promoting the competitiveness of domestic materials and other means.