关税税目比较研究与新形势下我国对策建议  

Comparative Study of Tariff Lines and China's Measures under the New Situation

作　　者：邓力平[1,2] 樊政荣 王智烜[2] DENG Liping;FAN Zhengrong;WANG Zhixuan(School of Economics,Xiamen University,Xianmen 361005,China;Xiamen National Accounting Institute,Xiamen 361005,China)

机构地区：[1]厦门大学经济学院,福建厦门361005 [2]厦门国家会计学院,福建厦门361005

出　　处：《经济与管理评论》2018年第5期107-113,共7页Review of Economy and Management

摘　　要：当今世界正处于大发展大变革大调整时期,随着中美贸易摩擦的加剧,全球不确定性持续加强,关税成为当前影响对外经贸的重要税收因素。对于关税的研究目前主要集中于关税税率,以关税税目为切入点,通过比较我国与发达国家关税税目的总体设置区别,并以农产品关税税目为深入研究方向,总结了发达国家关税税目设置的动因以及农产品主要分类方式。通过国际比较,对我国新形势下关税税目的调整提出对策建议。The world is undergoing major development,transformation,and adjustment. With the trade conflict between China and the United States escalating,the global uncertainty is increasing,thus tariff becomes an important factor affecting international trade. At present,the research on tariff mainly focuses on tariff rates. From the specific perspective of tariff lines and taking agricultural tariff lines as a deeping point,this paper compares the tariff lines between China and the developed countries and summarizes the agricultural tariff lines classification of the developed countries and its motivation. Finally,this paper puts forward measures for possible adjustments of China＇s tariff lines under the new situation through international comparison.

关 键 词：世界多极化 关税税目 农产品 

分 类 号：F719[经济管理—产业经济]