A Study of the Tariff Policy in China under the Background of the New International Situation
- 管理学院－已发表论文 
当前国际经济政治形势正在发生深刻变化,这可能是二次大战后影响最大并带有根本性的变动。这一走向值得我们关注,并据此就我国涉外税收调整与参与国际税收协调提出政策建议。关税作为主权国家税收政策运用的重要内容,同样受到国际经济政治形势新变化的影响。基于这一认识,本文围绕三点展开论述：一是把握国际经济政治发展的新变化,特别是认识边境税制作用重新提升的客观性,二是研究中国关税政策运用与完善中国特色关税税政体系问题,三是在调研基础上研究如何在关税税目税率调整中权衡国家战略与企业利益。The current international economic and political situation is undergoing profound changes, which may be the greatest impact and a fundamental change after the Second World War. This development is worthy of our attention and tracking. We should give policy recommendations according to China＇s foreign tax adjustment and participation in international tax coordination. Tariffs, as an important part of sovereign national tax policies, are also affected by the new changes in the international economic and political situation today. Based on this understanding, this article focuses on three points： firstly, we must grasp the international economic and political development of the new trend, especially researching the role of border tax system ; the second point is to study how to improve the Tariff tax system with Chinese characteristics ; last point is to conduct in-depth research about the basis of specific tariff rates to adjust the impact on the enterprises.