search query: @indexterm TAX POLICY / total: 92
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| Author: | Wang, Qingfang |
| Title: | The theory on the effective protection of international trade and China's tariff-reducing (original in Chinese) |
| Journal: | Intertrade (c)
1996 : 2, p.34-36 |
| Index terms: | INTERNATIONAL TRADE TAX POLICY CHINA |
| Language: | chi |
| Abstract: | The correct use of the theory on the effective protection of international trade may help lighten the tax burden as a whole and establish diversified tariff structure. The necessary measures for China's tariff-reducing are to unify the collection of marketing tax or value-added tax for the imported goods and that of the same kind of home-produced goods in order to keep the roughly same tax burden for these two kinds of goods. The tariffs play their role through price mechanism and foreign exchange can exert broader and more direct influence on the prices of imports and exports than tariffs. So the policies on both should compensate each other. |
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