search query: @indexterm TARIFFS / total: 286
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| Author: | |
| Title: | The changes of tariff's functions and the countermeasures in China (original in Chinese) |
| Journal: | Global Market Information Guide (c)
1996 : 5, p.14-15 |
| Index terms: | TARIFFS CHINA |
| Language: | chi |
| Abstract: | The evolution of tariff's functions has experienced three periods. 1. 1949 to 1979. During this period, high tariff policy was pursued in order to protect domestic enterprises. 2. 1980-1993. This period featured open-type protection of partial and local interests. 3. Starting form the early 1994 up to now. After implementing the new taxation system in China, the financial function of tariff has been stressed. The problems need to be solved at present are: to reduce tax rates and expand the tax base to ensure the financial revenue; to change the outdated traditional modes of thought and pay attention to the effective protection; to exercise transformation from the means of planned economy to that of market economy in terms of giving into play the functions of tariff. |
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