新时代中国关税保护职能的历史担当——《关税法》立法中一个不容回避的问题  

Historical Responsibility of China's Tariff Protection Function in the New Era——An Issue in the Legislation of the Customs Tariff Law

作　　者：苏铁[1] Tie Su

机构地区：[1]海关总署研究中心,北京100730

出　　处：《国际税收》2018年第12期32-37,共6页International Taxation In China

摘　　要：自加入WTO以来,中国关税的三大职能中,财政职能超常发挥,调节职能正常运行,保护职能异常偏弱。在美国大规模制造对华贸易摩擦之际,正视关税保护职能,在立法中加以恰如其分的体现,显得尤为重要。本文在新时代关税保护职能的重要性、必要性和迫切性分析基础上,通过梳理世界保护关税理论发展脉络,镜鉴域外国家现行关税法的结构与内容,并结合中国实际,提出若干立法导向性政策建议。Since China's entry into WTO,among the three major functions of China's tariffs,the fiscal function has been brought into full play,and the regulatory function has been functioning normally,while the protection function has been extremely weak.At a very time when the US is waging a massive trade war with China,it is particularly important to address the role of tariff protection and demonstrate its existence in the legislation.On the basis of the analysis of the importance,necessity and urgency of the tariff protection function in the new era,combining it with the current situation of China,this paper focuses on the development of the world protection tariff theory,and summarizes the structural contents of the current tariff laws of relevant countries so as to put forward some legislative policy suggestions accordingly.

关 键 词：关税保护职能 关税法 国际比较 中美贸易摩擦 

分 类 号：F745.3[经济管理—国际贸易]