我国关税传统职能转化及结构调整研究

发布时间：2019-02-13 00:20

【摘要】：就目前我国关税设置结构来看,我国关税传统职能的转化还存在着很多问题。在关税传统的财政职能逐渐弱化、调节职能逐渐强化的形势下,关税税率的设置也需要进行相应的调整,鼓励发展成熟的企业走出去参与到国际市场环境的竞争,对于国内的幼稚工业也需要设置一个关税保护的年限,到一定年限内还不能发展起来自由竞争的幼稚产业最终要放弃保护。关税税率结构的调整对我国关税职能转化有良性的促进作用,既可以促进我国关税结构调整,又有利于经济运行和平稳发展。因此,本文的主题内容主要分为三个部分:第一部分是提出问题,即我国关税的关税职能演变进程、现行的关税政策框架和目前的关税政策存在的问题;第二部分是借鉴经验,即通过美国、欧盟的关税政策调整,分析出其中适合我国关税政策结构调整的部分,借鉴其调整经验;第三部分是解决问题,即通过对美国和欧盟这样的发达国家和地区的关税政策调整思路,提出适合我国关税传统职能转化、税率结构调整和政策调整的方向。
[Abstract]:At present, there are still many problems in the transformation of traditional functions of tariff in China. Under the situation that the traditional fiscal function of tariff is gradually weakened and the regulatory function is gradually strengthened, the setting of tariff rate also needs to be adjusted accordingly to encourage mature enterprises to go out and participate in the competition in the international market environment. For domestic childish industry, it is necessary to set up a tariff protection period, and to a certain number of years, it is necessary to give up protection for the immature industry which can not develop free competition in a certain number of years. The adjustment of tariff rate structure has a positive effect on the transformation of tariff function in China, which can not only promote the adjustment of tariff structure in China, but also benefit the economic operation and steady development. Therefore, the main theme of this paper is divided into three parts: the first part is to raise questions, that is, the evolution of tariff functions in China, the current tariff policy framework and the problems existing in the current tariff policy; The second part is to draw lessons from the experience, that is, through the adjustment of the tariff policy of the United States and the European Union, to analyze the part suitable for the adjustment of tariff policy structure of our country, and to learn from its adjustment experience; The third part is to solve the problem, that is, through the United States and the European Union and other developed countries and regions of the customs policy adjustment ideas, put forward suitable for our traditional functions of tariff transformation, tax rate structure adjustment and policy adjustment direction.
【学位授予单位】：上海海关学院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F752.5

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