重返关贸总协定,给我国的财税工作提出了新的和更高的要求,面对这样一个广阔而又陌生的领域,我们需要学习和研究的问题很多,借鉴别国的经验就显得尤为重要。我们要借鉴别国运用符合关贸总协定原则的财税政策来保护本国经济和促进对外贸易的方法,同时结合我国的国情,制定出既适合我国国情又符合国际惯例的财税对策,减少负效应,为我国经济跃上 The return to the GATT has set new and higher requirements for our fiscal and taxation work. Faced with such a vast and unfamiliar area, there are many problems we need to study and study. It is especially significant that we learn from the experience of other countries important. We should learn from other countries to use fiscal and taxation policies that accord with the principle of GATT to protect their own economy and promote foreign trade. At the same time, we should formulate fiscal and taxation measures that are suitable for our country and our country and in line with international practice to reduce the negative effects, Leap for our economy