| 日本关税制度及对我国的启示 |
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| 引用本文： | 崔景华,陈盛光,荣海楼.日本关税制度及对我国的启示[J].涉外税务,2007,232(10):51-54. |
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| 作者姓名： | 崔景华 陈盛光 荣海楼 |
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| 作者单位： | 中央财经大学财政学院,北京,100081 |
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| 摘 要： | 自1911年日本恢复关税自主权以来,日本关税行政体制经历了近一个世纪的历程。这期间,日本政府通过调整关税政策取得了引人瞩目的经济成就。本文分析总结了日本的一系列关税行政政策及经验,对制定和完善我国的关税政策颇有借鉴价值。
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| 关 键 词： | 关税制度 税率 |
Tariff System in Japan and Its Implications for China |
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| Jinghua Cui,ShengGuang Chen,Hailou Rong.Tariff System in Japan and Its Implications for China[J].International Taxation In China,2007,232(10):51-54. |
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| Authors: | Jinghua Cui ShengGuang Chen Hailou Rong |
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| Abstract: | The tariff system in Japan has already had a history of nearly a hundred years since it resumed the autonomy of tariff in 1911. During this period, the adjust- ment of tariff policies by Japanese government has made great contributions for its remarkable economic development. This paper summarizes the experiences of tariff system in Japan and draws on its policy implications for China. |
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| Keywords: | Tariff system Tax rate |
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