【作者】 张健之；

【导师】 彭向刚；

【作者基本信息】 吉林大学 ， 公共管理， 2004， 硕士

【摘要】 关税是起源很早的国家税收，是随着商品生产的发展、商品流通领域的不断扩大而产生和发展的。在历史的进程中，随着国际贸易关系、国内外政治经济的变化，关税不断发展和丰富着它的形式和内容，它所起的作用也在不断变化。关税具有财政、保护和调节三大作用，其中财政作用是基础、保护作用是目的，调节作用是手段。关税理论随着关税的发展应运而生并不断发展，在不同的历史时期指导着各国政府根据国情和发展经济的需要制定各自国家的关税政策。国际上的关税理论主要分自由贸易政策理论和保护关税政策理论，两大流派有着各自的支持者，在不同时期为不同国家所实践。关税政策作为一项重要的国家政策，是国家经济政策、政治政策和社会政策在对外贸易活动中的具体体现，主要通过对进出口货物采用征收或减免关税等措施，干预对外经贸活动，对本国的财政收入或国民经济发展等方面产生影响，从而体现国家的政治、经济、财政和产业发展等政策的要求。我国关税政策是根据中国社会主义经济建设的需要，在关税理论的指导下而制定的，并且随着国内外政治经济形势的变化而不断调整。建国之初，在帝国主义经济封锁下，我国实行保护关税政策，初步建立起门类比较齐全的工农业生产体系。1979年以后，中国对外实行开放政策，关税政策以促进国际贸易有利于国民经济发展为主，积极参与国际分工，利用外资，借鉴国外先进技术发展生产，大力发展国际贸易，增加进出口；对内进行经济体制改革，由过去的计划经济体制向社会主义市<WP=48>场经济体制转变。2002年12月中国加入世界贸易组织，我国政府为适应世贸规则对关税政策再次进行调整。我国的关税政策为社会主义现代化建设发挥了重要作用，但也存在一些问题，我国现行关税政策主要存在以下三方面的问题：一是关税的财政作用过强。目前我国正处在社会主义市场经济体制建立初期，中央财政仍很紧张，对关税的依赖性还比较强，而海关税收占中央财政收入的1／4左右，海关税收的财政作用很强。为保证关税财政作用的充分发挥，我国政府在制定关税政策时，一直保持相对较高的关税水平。但较高关税水平一方面造成走私猖獗的问题，并由此引发严重的社会和经济问题；另一方面也增加消费成本，造成国民福利的降低。二是关税的调节作用存在大量缺陷。为实现关税的调节作用，我国制定了以减免税、差别税率为重要内容的一系列具体复杂的关税政策。减免税政策会带来丰厚的非生产性利润，但减免税作为一种资源是稀缺的，为能够享受到减免税政策，大量的寻租活动应运而生，随之而来的是执法腐败。复杂的关税政策增加税收征管成本和纳税成本，还会因加大税收政策实施过程中对经济资源配置产生扭曲而造成效用损失。运用这样的关税政策调节经济带来寻租、腐败和税收成本增加等问题。三是关税的保护作用不理想。国家运用关税政策对产业实施关税保护，是为了这些产业能迅速成长，并尽快具备较强的竞争力，参与国际竞争，但在很多情况下事与愿违。理论上关税的保护作用发挥不理想可以有两种表现：一是保护不到位，二是保护过度，但从实际情况看，更主要表现为过度保护。在国际竞争中，一些长期被关税保护的生产企业或行业，容易产<WP=49>生依赖性，很可能被市场竞争所淘汰；对那些已具备一定国际竞争力的产业的进行保护，则会限制了该产业进一步发展和壮大。虽然目前我国名义关税税率较高，但由于我国关税政策中存在大量的关税减免，使得实际征税税率远低于名义税率，从而较高的关税水平在整体上并没有实现应有的保护作用。在我国加入世界贸易组织的大背景下，针对我国现行关税政策存在的三方面问题，未来关税政策调整方向是：第一，弱化关税的财政作用。在我国新一轮税制改革中，应确立以所得税为主体税种的税制结构设计，在新的关税政策中弱化关税的财政作用。第二，加强关税税收法制化管理。加强关税税收法制化管理，制定以关税税率调节为主、相对规范稳定的关税政策，除保留少数国际通行的税收减免，取消大量减免关税等不确定的政策性干预调节，对于出现的问题，要尽可能世界贸易组织框架下，通过世贸机制，充分利用世贸规则予以解决。第三，倾向于区域经贸合作。在当前世界贸易组织无法满足我国经济发展的全部需要的情况下，在充分利用加入世贸组织带来的各项便利的同时，应从现实出发，制定更加倾向于区域经贸合作的关税政策。本文以我国现行关税政策为研究对象，系统地论述了有关关税理论，完整地总结了新中国关税政策的发展演变，深刻的剖析了我国现行关税政策存在的问题，有针对性提出未来我国关税政策的调整方向。希望本文能够为我国政府制定新的关税政策提供参考借鉴。更多还原

【Abstract】 Tariff, originating from the earlier national tax revenue, is produced and developed with the development of commodity production and the continuous expansion of commodity circulation field. In the historical development, with the change of international trade relations and internal and external politics and economics, the form and content of tariff is continuously developed and enriched, with its roles continuously changing. Tariff has the three major roles of finance, protection and regulation, of which finance is the basis, protection is the purpose and regulation is the measure. The tariff theories emerge and are continuously developed as tariff develops, guiding the government of every country to establish its own tariff policy according to its national situation and the need of economic development in the different historical period. The international tariff theories are mainly divided into the theory of free trade policy and the theory of protective tariff policy, both of which have their own supporters and are put into practice by different countries in the different period. The tariff policy, as one of the important national policies, is the concrete representation of national economic policy, political policy and social policy in the activities of foreign trade, interfering in the foreign economic and trade activities mainly by some measures such as collecting, reducing or remitting duties of imported and exported cargoes, etc., and giving an impact on some aspects such as the national financial revenue or the national economic development in order to represent the need of the national political, economic, and financial as well as industrial <WP=51>development policies. The tariff policy of China is established according to the need of China’s socialist economic construction and under the direction of tariff theories and is continuously regulated with the change of internal and external political and economic situation. At the primary period of the founding of the People’s Republic of China, under the imperialist economic blockade, our country carried out the protective tariff policy, primarily establishing industrial and agricultural production system of the complete departments. After 1979, China carries out the opening policy to the outside world, with the tariff policy focusing on promoting international trade and being helpful to the national economic development, taking an active part in international division of work, making use of foreign funds, referring to advanced foreign technologies to develop production, making efforts to develop international trade and increasing imports and exports. In the country, the reform of the economic system is carried out, transferring from the past planned economic system to the socialist market economic system. In December 2002, China entered the WTO, and the Chinese government regulated the tariff policy once again in order to adapt to the rules of the WTO.The tariff policy of our country plays important roles in the construction of socialist modernization, but has also some problems. There are the following three problems in the current tariff policy of our country:The first is the financial role of the tariff is excessively strong. At present, our country is in the primary period of the socialist market economic system, in which the central finance is still in very heavy burden, and depends much on the tariff, with the customs revenue occupying 1/4 or so of the central financial revenue, whose financial role is strong. <WP=52>In order to assure the full play of the financial role of the tariff, the Chinese government always keeps relatively high level of tariff while establishing the tariff policy. However, the high level of tariff, on the one hand brings about the problem of rampancy of smuggling, which causes the serious social and economic problem; on the other hand increases the consumptive cost and results in the reduction of national welfare. The second is that there exist a great number of defects in the regulative role of tariff. To r更多还原