| 关税理论的研究综述与评析 |
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| 引用本文： | 朱智强. 关税理论的研究综述与评析[J]. 山西财政税务专科学校学报, 2008, 10(1): 33-35 |
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| 作者姓名： | 朱智强 |
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| 作者单位： | 山东工商学院,山东,烟台,264005 |
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| 摘 要： | 从历史渊源上来看，历史上存在着自由贸易关税和保护贸易关税理论的分歧、争论甚至是对立。但就长期的动态利益而言，贸易自由化符合各国的利益，必然成为各国经济发展的主流趋势。所以，WTO原则约束下公平和贸易自由化是对外贸易税收调整的主流方向，但各国在对GATT/WTO的实践中不乏“例外”和“灵活性”，这决定了公平和贸易自由化只能是相对的、渐进的。
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| 关 键 词： | WTO 对外贸易税收政策 关税 |
| 文章编号： | 1008-9306(2008)01-0033-03 |
| 修稿时间： | 2007-11-26 |
Summarize and Analysis of Tariff Theory |
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| ZHU Zhi-qiang. Summarize and Analysis of Tariff Theory[J]. Journal of Shanxi Finance and Tax College, 2008, 10(1): 33-35 |
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| Authors: | ZHU Zhi-qiang |
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| Affiliation: | ZHU Zhi-qiang(Sh,ong Industry , Business College,Yantai 264005,China) |
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| Abstract: | Historicly,there existed difference,debate and even conflict between free trade tax and theory of trade protection,but in the long term,trade liberalization complys with interest of all nations and would compose as a trend for the globle economic development.Under WTO rule,fairness as well as trade liberalization form a main stream for the adjustment of foreign trade revenue,there is no lack of exception and flexibility in practice,which determines cotinious process for fairness and trade liberalization. |
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| Keywords: | WTO foreign trade revenue policy tariff |
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