入世后我国主要贸易税收政策功能调整的定位分析

入世后,我国贸易税收政策的功能必须在经济全球化的背景下制定和调整。本文通过分析关税、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,提出了我国入世后贸易税收政策功能调整的战略方向及措施:应强化关税产业保护功能,弱化财政收入功能;应以“走出去”战略为依据,真正发挥出口退税制度的保护产业和鼓励出口的基本功能;应发挥经济比较优势,加强国际分工合作,避免反倾销税成为过度产业保护的工具。

Positioning Analysis on the Functional Adjustment of China's Major Trade Taxation Policy after the Entry to WTO

The function of China's trade taxation policy must be formulated and adjusted under the economic globalization background after China's entry to WTO. By deep analysising of the functional change of three major trade taxations' policies (tariff, export drawback, anti-dumping tax) influenced by interior and exterior factors, the author pointed out that the strategic directions and measures of trade taxation policy function must be adjusted: industry protective function of tariff should be strengthened, and it's fiscal income function should be weakened; according to "going out"strategy, industry protection and export encouragement-two fundamental functions of export drawback system should be exerted; the economic comparative advantages should be exerted and international cooperation be strengthened, so that anti -dumping tax will not be instrumental in industry over-protection.