世贸组织框架下我国主要对外贸易税收政策研究

对外贸易税收区别于其他税收的最基本之处在于其开征课税对象仅限于参与国际贸易的商品和服务。通过深入分析关税、出口退税、反倾销税三大贸易税收政策的主要功能在内、外部因素的影响下发生的变化,针对我国三大贸易税收当前亟待解决的问题,提出了具体的策略对策。

Researches on China's Major Trade Taxation Policy in WTO

Looking from the point of implication, the foreign trade tax revenue distinguishes from other tax revenues most basically on levying taxes objects, which are restricted only to the commodity and the service participating in the foreign trade. By the deep analysis of the functional change of three major trade taxations' policies(tariff, export drawback, anti-dumping tax)influenced by interior and exterior factors, specific strategy and countermeasure are put forward in view of current urgently-awaited problems in three major trade taxation policies.