入世后我国关税运用的调整与定位转变  

Tariff Policy Application Adjustment and Transformation after China’s Accession to WTO

作　　者：王婉如 樊勇 WANG Wan-ru;FAN Yong

机构地区：[1]首都经济贸易大学财政税务学院 [2]中央财经大学财政税务学院

出　　处：《北京社会科学》2023年第2期88-97,共10页Social Sciences of Beijing

基　　金：国家社会科学基金青年项目(22CGJ019)——全球价值链数字化转型的测度及税收对策研究。

摘　　要：综合分析了WTO多边贸易体制与区域贸易协定中关税运用的调整,探寻了我国入世后关税运用定位的变迁规律。研究认为,入世后我国关税调整由被动适应向主动性与前瞻性转变,关税的财政与保护职能定位已弱化,宏观调控职能凸显且目标趋于多元化发展。随着数字技术对全球贸易模式的深刻影响,数字化对全球价值链的颠覆或将成为关税的新一轮升级方向。因此,建议在顺应WTO可持续发展的规则下,政府可优先调整数字经济产业的关税结构,有效发挥关税调控职能,抓牢数字化发展机遇。This paper analyzes duties adjustment and explores the change laws of tariff rules in the multilateral trading system and regional trade agreement. Research shows that after china’s entry into WTO, china’s tariff adjustment has changed from passive adaptation to initiative and froward-laking. The initial fiscal and protection function positioning of tariff policy has weakened, and the marro-control functions are highlighted and the objectives are diversified. It might be a new trend of tariff escalation under the marked impact of digital technology on the global trade pattern and global value chain. This paper suggests that government could give priority to adjusting the tariff structure of the digital industry and exert sufficiently tariff regulating functions under the compliance with WTO rule of sustainable development, in order to seize the opportunities brought by digitalization.

关 键 词：关税 WTO 多边贸易体制 区域贸易协定 

分 类 号：F752.4[经济管理—国际贸易] F812.42[经济管理—产业经济]