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入世后我国财税对策的选择
Choice of Countermeasure of Fiscal Tax of Our Country After Entering the WTO
【摘要】 入世后 ,中国的财税制度、运行规则必须按照WTO原则进行调整 ,以融入国际贸易大环境中。2002年是我国加入WTO后的第一年 ,关税减让与出口退税加大了力度 ,直接影响财政的收支 ,因此 ,我们必须采取有效可行的对策措施 ,以保证在国际竞争中财政持续发展、安全运行。
【Abstract】 After entering the WTO, the fiscal and taxation system of China, the rule of running must be adjusted according to WTO principle in order to incorporate it in the great environment of international trade. 2002 is the first year after our country’s joining the WTO, the tariff concession and tax reimbursement for export have been strengthened, thus influence the revenue and expenditure of the finance directly, so, we must adopt the effective and feasible countermeasure in order to guarantee continuous financial development and safe operation of finance during the international competition.
【Key words】 WTO; tariff concession; tax reimbursement for export; fiscal revenues; countermeasure;
- 【文献出处】 广西经济管理干部学院学报 ,The Journal of Guangxi Economic Management Cadre College , 编辑部邮箱 ,2003年04期
- 【分类号】F812.0
- 【下载频次】44