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本文对出口税的世贸组织规则作了完整的分析。出口税没有列入减让表,世贸组织的成员方不承担减让义务,也不存在通知的义务;出口税被列入“应通知措施的指示性清单”,但名存实亡;世贸组织的现行规则对出口税几乎不存在具体的纪律约束;但中国在入世时的承诺构成了中国应遵守的世贸组织规则的一部分。出口税经济效应的分析是复杂的,这一分析过程要考虑产品的需求弹性和供给弹性、产品的替代和互补、产业链的前向联系和后向联系。本论文对中国实施部分纺织品从量征税方式加征出口关税具有认识意义。
This article makes a complete analysis of the WTO rules on export taxes. Export taxes are not included in the Schedule, WTO members do not assume the obligations of concession, and there is no obligation to inform; export tax is included in the “indicative list of measures to be notified”, but exists in name only; WTO’s current rules There is almost no specific disciplinary constraint on export taxes; however, China’s commitment at the time of its accession forms part of the WTO rules to be followed by China. The analysis of the economic effects of export tax is complicated. The analysis process needs to consider product demand elasticity and supply elasticity, product substitution and complementarity, and the forward and backward links in the industrial chain. This dissertation is of great significance to impose export tariffs on certain amount of textiles by China.