我国关税制度的演变及效应分析 毕业设计 .doc

我国关税制度的演变及效应分析 摘要 关税的制度改革是个漫长的调整过程，我国自建国以来施行了计划经济到市场经济的过度，改革开放进一步增进了我国对外贸易的发展。我国在2001年加入WTO后，逐步实现了自己对于世贸组织的承诺。逐步降低我国的对外税率和经济结构调整。所以，研究我国加入WTO前后关税效应的不同有非常重要的意义.本文就我国对于税率改革的整个流程回顾和税率对于不同时期不同体制下的中国有着不同的效应，以及WTO带给中国的收益变化，有着宏观数据的具体支持。通过对于关税效应的具体分析，区别大国小国对于关税变化的反应弹性，对中国的关税政策给予客观全面系统的分析，阐明我国的关税政策对于中国的就业外贸与就业等产生的影响。最后，对于上述内容进行总结，客观的提出对于中国当下经济政策，中国在未来的发展中，如何进一步优化关税结构、调整关税结构给出相应的一些建议。 【关键词】改革 关税效应 改革建议 Abstract Tariff system reform is a long process of adjustment of our country since the founding of the implementation of the planned economy to market economy, reform and opening up to further strengthen the development of Chinas foreign trade. After our country joined the WTO in 2001, and gradually achieved his commitment to the WTO. Gradually reduce our countrys foreign tax rates and economic restructuring. Research, therefore, before and after Chinas accession to the WTO tariff effect has very important significance of different. In this paper, the our country is to review the whole process of the reform of tax and tax rate to the different period under the system of China has a different effect, and the change of WTO brings to Chinas earnings, with specific support of macro data. Through the analysis of the specific tariff for effect, small difference between powers for tariff change in elastic reaction, to Chinas tariff policy objective of full system analysis, to clarify Chinas tariff policy for Chinas employment of the impact of foreign trade and employment etc. Finally, the summary for the above content, objective for Chinas current economic policies, the development of China in the future, how to further optimize the tariff structure, adjust the structure of tariff gives the corresponding Suggestions. [keyword] reform Effect of the tariff Reform proposals 关税政策演变 关税政策是指一国为保护、促进其国民经济发展，保证国家关税收入，利用关税手段实现一定时期内的经济发展目标而规定的关税准则。具体到每国到底施行什么样的关税政策，主要受其国家经济水平，国家运行机制，经济发展模式等许多客观因素的限制。 第一节 国外关于关税政策的演变 1. 英国的托马斯孟是重商主义的理论代表，他的主张是施行贸易保护主义，利用高额关税保护本国商品不受外国商品的冲击，同