“入世”后合理保护我国产业发展的流转税对策研究  

Research on policy of the circulation taxes:How to reasonably protect the development of China's national industries after its entering the WTO

作　　者：吴利群[1] 

机构地区：[1]浙江财经学院财政与公共管理学院,浙江杭州310012

出　　处：《财经论丛（浙江财经学院学报）》2002年第5期28-32,共5页

基　　金：国家社会科学基金项目<税收竞争与我国税制改革 :加入WTO与我国今后税收政策走向>的阶段性成果之一;项目编号 0 2CJY0 32

摘　　要：“入世”后 ,我国立即全面开放市场 ,完全放弃对本国产业保护的条件尚不成熟 ,适度产业保护政策是经济全球化背景下我国谋求国家政治经济利益最大化的必然选择。流转税是我国现行税制中的主体税类 ,税制设计上存在诸多不利于本国产业发展的阻滞因素 ,优化和完善我国现行流转税制势在必行。It is not feasible that China opens its domestic market completely as soon as its entering the WTO.The policy of reasonable protecting its national industries is an inevitable choice of China's government in order to seek the nation's maximum political and economic benefit under the background of global economy.The circulation taxes are currently the main part in the Chinese taxes system.There are many rules of them that hinder the development of our national industries,and it needs reforming.

关 键 词：入世 产业保护 流转税制改革 中国 税制设计 关税 增值税 

分 类 号：F812.42[经济管理—财政学]