haku: @indexterm trade policy / yhteensä: 743
viite: 221 / 743
| Tekijä: | Zhang, Qun |
| Otsikko: | The influence of the preferential policies to foreign-funded enterprises on the effective tariff protection rate (original in Chinese) |
| Lehti: | Research on Financial and Economic Problems (c)
1996 : 5, p.58-59 |
| Asiasana: | FOREIGN INVESTMENT TRADE POLICY TARIFFS CHINA |
| Kieli: | chi |
| Tiivistelmä: | At present, the higher nominal tariff rate and too many preferential policies to foreign-funded enterprises lead to the decreasing rate of effective tariff protection. The unfair tax burdens bore by domestic and foreign-funded enterprises have resulted in the phenomena of tax-evasion and tax-cheating. As the tariff structure has been adjusted by a large margin, for a long time, and some new commodities whose taxes should be levied, have not been collected, there exist high tariff barriers. But the effect of tariff on domestic production and market is far less than that of the nominal tariff rate. |
SCIMA