海关减免税政策 我国海关减免税政策分析.docVIP

海关减免税政策 我国海关减免税政策分析 中 文 摘 要 　　改革开放以来，我国陆续出台了一系列关税的宏观调节作用，体现国家产业政策和公平竞争原则，推进和完善社会主义市场经济体制，国家自1994年起至1997年止，对关税优惠政策进行了清理，同时规定了部分进口商品不予免税。 　　减免关税又称为税收优惠，是减征和免征关税的合称。它是对某些纳税人和征税对象给与鼓励和照顾的特殊调节手段，是一种临时性、补充性的措施，是把某些应上缴国家的一部分或全部留给纳税义务人，以扩大其经济效益，刺激其生产经营的积极性。 　　关税减免是一种特殊调节手段。关税是国家对进出口货物征收的一种税，正常情况下，任何进出口货物和物品都要按照国家制定的《进出口税则》设置的税率缴纳关税。《进出口税则》通常是按照进出口商品来设置税率的，同一国家生产的同一商品，其关税税率是一样的，因而具有普遍性和一般性的特征。但是，在国家的对外经济贸易交往中，由于受某些国际惯例、国家之间的关系、国内经济发展政策的国内各种因素的影响，难免会出现一些特殊的情况，需要国家在关税上采取一定的措施给与特别的扶持和照顾。这一措施就是关税的减免。有了关税减免这一特殊调节手段，关税才能更充分的发挥其调节进出口的作用，普遍性和特殊性、原则性和灵活性这对矛盾才能得到解决。 关键词：海关 减免税 调节 ABSTRACT 　　From reforming and opening to the outside world policy, our country appeared a series of customs duty policy in succession which is playing a macroscopic regulative role. They reflected the country’s property policy and equitable competition principle , push on and perfect the marketing economy system of socialism. From1994 to 1997, the government cleared the tax’s preferential policy. At the same time, it stipulated part of import commodity can’t be tax-free. 　　The reduction or exemption of duty can also be called preferential tax .it’s the combined term of reduce and free tax. It’s a special regulate artifice to encouragement and patronize for some taxpayers, which is a temporary and supplementary measure. It remains some tax which should turn over to the country to the taxpayers in order to expand their economic benefits, stimulate their initiative production and operation. 　　Free tax is a special regulate artifice. Customs duty is a kind of tax which is levied from import and export goods. In normally, any export commodities and goods must be set up tax rate according to the import and export commodities. The tax of unified commodities which produced from the same country has the same tax rate. So it has the feature of universality and vague generalization. But in the country’s foreign business trade communication, it is influenced by some international usual practice, the relations