在全国海关关长会上,钱署长提出了建立现代海关制度的目标。在建立现代海关制度中,关税制度占有十分重要的地位。为适应改革开放的深入和对外经济贸易的发展,建立现代关税制度,更好地为改革开放和经济发展服务,是当前亟待解决的问题。 (一)适应对外经济贸易和国际市场的发展,制订四栏税率的新税则 税率是国家关税政策的具体体现,在进出口贸易中具有重要的作用。由于我国现行税则是进出口合一,进口两栏税率,即优惠税率和普通税率,这种两栏税率同我国对外开放地域的扩大,利用外资领域的拓宽,国际市场的多元化,对外贸易方式的多样化很 At the National Customs Commission, the Director of Money proposed the goal of establishing a modern customs system. In establishing a modern customs system, the tariff system occupies a very important position. In order to adapt to the deepening of reform and opening up and the development of foreign economic and trade, the establishment of a modern tariff system to better serve reform, opening up, and economic development is a problem that needs to be solved urgently. (1) Adapting to the development of foreign economic trade and international markets, formulating new tax rules with a four-column tax rate. The tax rate is a concrete manifestation of the national tariff policy and plays an important role in import and export trade. As China’s current taxation is the integration of imports and exports, the two tax rates of import, the preferential tax rate and the general tax rate, this two-column tax rate is similar to the expansion of China’s open territory, the expansion of the use of foreign investment, the diversification of the international market, and the foreign trade pattern. The diversity is very