双重冲击下国际贸易税收扶持政策优化建议  

Suggestions on Optimizing Tax Support Policy for International Trade under the Double Impacts

作　　者：崔淇凯 孙丽 Qikai Cui;Li Sun

机构地区：[1]中国人民大学商学院 [2]国家税务总局财务管理司

出　　处：《国际税收》2020年第10期10-15,共6页International Taxation In China

摘　　要：2008年国际金融危机后,世界经济增长持续低迷,"逆全球化"思潮兴起,部分国家间的经贸摩擦不断;2019年底暴发的新冠肺炎疫情严重冲击了全球价值链,国际贸易发展面临诸多困难与挑战。为了应对双重冲击给国际贸易发展带来的不确定性,我国实施了一系列税收扶持政策,为做好包括"稳外贸"在内的"六稳""六保"工作积极助力;随着形势变化,相关税收扶持政策应进一步完善,为构建以国内大循环为主体、国际国内双循环相互促进的新发展格局作出积极贡献。Since the international financial crisis in 2008,the world economic growth continues depression,the trend of"deglobalization"rises,and economic and trade frictions between countries continue in recent years.The outbreak of the COVID-19 pandemic at the end of 2019 has severely impacted the global value chains,and international trade development is facing many difficulties and challenges.In order to cope with the uncertainty brought by the double impacts to the development of international trade,China has implemented a series of tax support policies to actively assist in the work of Six Stabilities and Six Guarantees.With the situation changes,related tax support policies should be further improved to make a positive contribution to the construction of a new development pattern.

关 键 词：国际贸易 “逆全球化” 新冠肺炎疫情 税收政策 

分 类 号：F810.42[经济管理—财政学]