1988年3月,国务院在关于加强海关工作的通知中,明确规定了关税应体现国家经济发展战略和经济政策的原则,这就是:根据价格体系尚未理顺的实际情况和产业政策的需要,应及时调整税率;国家实施鼓励出口政策,对绝大多数出口商品免征出口税,但对少数国际市场容量有限,价格比较敏感的出口商品要适时征收出口税;对进口原材料和技术设备,要根据国内生产、供应情况适时调整税率;对高档消费品和国内外 In March 1988, the State Council, in its notice on strengthening customs work, clearly stipulated that tariffs should reflect the principles of national economic development strategies and economic policies. This is: According to the fact that the price system has not been straightened out and the needs of industrial policies, it should be Timely adjustment of tax rates; the state implements an export-encouraging policy and exempts export taxes on most of its export commodities. However, export taxes are levied on a limited number of export markets with relatively limited capacity in the international market and are sensitive to price. Import raw materials and technical equipment must be based on Domestic production and supply conditions adjust tax rates in due course; for high-end consumer goods and domestic and foreign