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关税减免政策的调整对中国经济的影响

원문정보

A Study on the Effect of Duty Reduction and Exemption System on the China's Economy

熊枭, 韓祥鉉

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초록

영어

Tariff is import or taxes which impose protection of domestic industry about export and import goods by purpose of national finance. Exemption of tariff means that reduces or exempts payment duty of tariff when certain goods becomes import/export for specification purpose under specific situation. The duty reduction and exemption system is important part of tariff, and in case specification essential factor is filled, control politics and economical policy effect that tariff has by giving tariff benefit. Therefore, to understand tariff policy of the country on the whole, to understand duty reduction and exemption system is important. Also, the duty reduction and exemption system makes direct effect to Korean companies which do import/export in China. But, now, there are few studies of duty reduction and exemption system in China. This study analyzes the system of duty reduction and exemption in China, which covers from the basic concept and detailed contents of the system. Specially, this study analyzes the effect of duty reduction and exemption system on the China's economy.

중국어

关税是税收发展史上产生时间最早,持续时间最长的税种之一,它是随着商品交换,流通领域的不断 扩大和国际贸易的日益发展而产生和逐步演变起来的。在古代,统治者在其领地范围之内对流通中的货 物征收关税,彼时,关税是取得财政收入最直接,简便的手段。1949年中华人民共和国成立后,中国人民 从帝国主义手中夺回了海关管理权和关税自主权。新中国成立至今,我国关税逐步从“封闭式”保护发展 为“开放式”保护,从长期高关税水平发展到大幅度自主降税再到加入WTO 后的承诺降税。随着关税政策 的不断沿革和变化,我国关税政策越来越展现出其服务国家政治,经济的方针。 在中国关税的发展史上,现代中国关税全面而系统地演绎了关税各种社会经济效应的转换。伴随着世 界经济一体化的不断发展和我国对外经济往来的日益加深,特别是我国加入WTO后和推进自由贸易区战 略的进程中,系统分析和研究新中国成立以来不同历史时期(包括:建国后改革开放前,改革开放后,加 入 WTO前,加入WTO后的承诺降税期)关税的经济效应,并且总结特点和规律,即是对关税历史作 用的理论实证,又是认识和理解关税经济效应的需要,同时对改进和完善我国现行的关税制度和政策, 充分发挥关税推进中国经济发展和社会进步的积极作用,具有十分重要的现实意义。

목차

摘要
 I. 绪论
 II. 中国关税的现状水平
 III. 优惠关税政策概述
 IV. 关税政策的调整对中国的影响
 V. 结论
 参考文献
 Abstract

저자정보

  • 熊枭 웅효. 南首尔大学校 大学院 国际通商学科 碩士課程
  • 韓祥鉉 한상현. 南首尔大学校 国际通商学科 副敎授

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