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三、我国茶业发展对策 加入世界贸易组织,恢复我国关贸总协定创始成员国地位,是我国的长期战略。“复关”后,我国茶叶出口可享受所有缔约成员国的优惠待遇,同时也要承担义务,茶叶市场也要对外开放,“复关”是一次发展的机遇,又是一场严竣的挑战。根据以上对世界及我国茶业的现状,世界茶叶贸易中的关税及其他障碍,乌拉圭协定对世界茶叶贸易和茶叶经济的影响,以及“复关”对我国茶业影响的分析,现就我国茶业发展对策提出如下建议。 1.改革茶畔出口管理体制 我国目前对茶叶出口采取的是鼓励出口、限制进口的政策,即出口关税为零,符合条件的企业还可享受出口退税,而对进口实行高关税限制,即对产自与中国签有含最惠制条款贸易协定国家的进口茶叶,征收90％的最低税率关税,对其他进口茶叶,征收税率为100％的一般关税。对进口茶叶征收进口关税的同时,还征收17％的增值税。 然而,我国现行对茶叶进出口的管理似乎又与上述关税政策相矛盾。对茶叶进口,除了高关税外,就没
Third, China’s tea industry development strategy Joining the World Trade Organization and restoring the status of China’s GATT as a founding member state is China’s long-term strategy. After the “re-entry”, China’s tea exports can enjoy preferential treatment for all contracting member states, but at the same time, they must also assume obligations. The tea market must also be open to the outside world. “Restoring” is an opportunity for development and a severe challenge. . Based on the above-mentioned situation in the world and the tea industry in China, the tariffs and other obstacles in the world tea trade, the impact of the Uruguayan accord on the world tea trade and the tea economy, and the analysis of the influence of the “revalence” on the tea industry in China, Industry development countermeasures make the following recommendations. 1. Reforming the tea-side export management system China’s current policy on tea exports is to encourage exports and limit imports. That is, the export tariff is zero. Enterprises that meet the conditions can also enjoy export tax rebates, and impose high tariffs on imports, that is, Produced from China and signed with China’s most favored terms trade agreement countries imported tea, levied a minimum tariff rate of 90% tariffs on other imported tea, the tax rate of 100% of the general tariff. While imposing import duties on imported tea, a 17% value-added tax is also levied. However, China’s current management of tea imports and exports seems to contradict the above tariff policy. For tea imports, except for high tariffs, there is no