摘要
世界主要贸易国家在构建贸易伙伴关系中已将零关税作为推动当今国际经贸规则发展的关键目标。作为国际贸易的重要参与方,我国现阶段的关税水平相对较高,关税结构与产业保护之间的关系仍待进一步协调,关税税率调整也需要与国家治理能力建设相匹配。推动中国高水平对外开放必然伴随着我国关税体制的深化改革,因此我国在关税减让改革中应从国内改革与国际治理两个维度出发,分步骤实施低税率、简税制、零关税的安排,最终形成具有国际竞争力的关税体系。
Zero tariffs have been adopted by the world's major trading nations as an important criterion and goal for the development of international trade rules in the construction of trade partnerships.As an important participant in international trade,China's tariff level is relatively high at this stage,the relationship between tariff structure and industrial protection still needs to be further harmonized,and the adjustment of tariff rates needs to be matched with the national governance capacity.The promotion of China's high-standard opening up will inevitably be accompanied by the deepening reform of China's tariff system.Therefore,in the reform of tariff concessions,China should,from the dimensions of both domestic reform and international governance,step by step implement the arrangements of low tax rate,simplified tax system and zero-tariff,and ultimately form a tariff system with international competitiveness.
作者
吴鹏杰
何茂春
WU Pengjie;HE Maochun
出处
《国际税收》
CSSCI
北大核心
2023年第9期15-23,共9页
International Taxation In China
关键词
高水平对外开放
关税减让
零关税
贸易自由化
High-standard opening up
Tariff concessions
Zero tariff
Trade liberalization
