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guan shui zheng ce yan bian de fan si ji qi qi shi
Author(s): 
Pages: 36-40
Year: Issue:  5
Journal: Taxation Research Journal

Keyword:  Evolution of tariff policyProtective trade tariffFree trade tariff;
Abstract: 自由贸易关税和保护贸易关税的纷争,贯穿了经济史的发展进程。就时间跨度而言,自由贸易关税是相对短暂的,世界主要强国的崛起,大多都运用了保护贸易的关税手段。二战后,各国经济增长与低关税政策呈现较强的正相关关系,但自由贸易关税政策未能有效解决各国发展差距的问题。就中国关税政策而言,需要辩证认识其财政收入功能和贸易有效保护功能。
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