《特殊监管区关税政策目标矛盾和协调》由会员分享，可在线阅读，更多相关《特殊监管区关税政策目标矛盾和协调（62页珍藏版）》请在金锄头文库上搜索。
1、上海交通大学硕士学位论文特殊监管区关税政策目标矛盾和协调姓名：归烽华申请学位级别：硕士专业：公共管理指导教师：周炼石200606111特殊监管区关税政策目标矛盾和协调 特殊监管区关税政策目标矛盾和协调 摘 要 摘 要 中国加入世界贸易组织之后， 国际上许多国家的公司加大了对华投资的步伐，为了实施我国经济发展的战略目标，与国际接轨，我国各地设立了很多海关特殊监管区域。 海关特殊监管区域是一些国家为了给予有别于本国关境内一般地区的特殊政策， 采取特别的措施进行监管的区域。在不同的国家表现为不同的名称和形态，比如出口加工区、科技工业园、各种经济特区等，广义的讲，还包括自由港、自由贸易区、保税区等。由
2、于在特殊监管区实施的相对优惠的税收政策，政府可以通过这一政策工具来吸引投资，但减税的比重大了，对于特殊监管区而言所征收的关税税收数额降低，关税占总税收比重下降。由此产生了政策矛盾，造成了吸引投资和财政税收下降的政策矛盾,如何解决政策目标之间的矛盾，使我国的经济增长、充分就业、国际收支平衡等政策目标能充分得到实现，发挥好特殊监管区的优势，这就是本人写这篇论文的写作动机。 本文的主要内容分为四个部分。 第一部分阐述了论文主要观点的理论依据和方法论依据。 研究政策目标矛盾的主要理论是新兴学科经济政策学，由诺贝尔将获得者 J.丁伯根创立。经济政策是政府为实现经济目标所采取的措施，它由经济政策目标、政策
3、主体、政策工具三大要素构成。涉及三大要素的有关原理分别是，目标体系化原理、政策工具边界条件原理、集权与分权政策原理等。本文所采用的是目2标体系化原理，包括政策目标体系化理论产生的历史背景，含义，介绍了单一目标向多元目标转化的过程， 政策目标矛盾产生之后的冲突包括米德冲突、蒙代尔冲突等，以及政策目标协调方法固定目标法、机动目标法。 第二部分是阐述了关税政策和特殊监管区的基本情况。 包括关税及关税政策的历史渊源和内容， 中国特殊监管区的发展情况和区内关税政策的实施情况，为第三部分的论述作好铺垫。 第三部分是本文的重点，论述了特殊监管区内关税优惠政策的目标矛盾首先介绍了关税政策的财政目标对增加国家税
4、收， 缓解中国财政困境具有重要作用。然后论述了关税政策另一类是经济目标，即经济增长、充分就业和产业结构优化目标。为了实现这类目标，在实施减免税等优惠政策后必然会减少税收， 因此两个政策目标在实施过程中是有矛盾的。文章阐述了关税政策目标矛盾的原因及其客观性。 第四部分阐述了关税政策目标矛盾的协调。 文章认为中国特区关税政策存在着目标矛盾，二者存在着协调的必要性和可能性。目标协调的必要性就是，既要继续执行税收优惠政策，保持当地经济不断增长，扩大就业，又要保证国家税收总额不减少。根据固定目标法需要增加政策工具的数量，即实施战略性关税政策，以及有增有减的关税政策；同时根据机动目标法，改变单一的考核关税
5、指标的方法，实行综合考核指标，以提高特区协调目标矛盾的管理水平。 本文写作的创新之处： 1、文章以新兴学科经济政策学作为主要观点的理论依据，综合3其他经济学研究成果，如米德冲突、蒙代尔冲突等，对目标体系化理论和相关模型，从数据、实例、理论上进行了全面阐述，丰富了目标体系化原理，并加强了论文的理论性和应用性。 2、文章从政策分析的角度来研究关税政策这个领域的目标矛盾现象，和运用的目标体系化理论来分析目标矛盾，角度新颖，内容具有很强的现实和理论意义。所提出协调关税政策目标矛盾的方法，如按照固定目标法，增加税收政策工具；根据机动目标法，调整考核目标， 降低关税指标和提高其他指标的综合指标考核方法等切
6、实可行的政策建议，具有一定的创新和可操作性。 关键词关键词：关税政策，特殊区域，目标体系化，协调 4THE CONTRADICTION AND COORDINATION OF THE TARIFF POLICY TARGET IN CUSTOM SPECIAL ADMINISTER AREA ABSTRACT As the economic globalization, after entering the WTO, many international companies step more quickly to invest China than before. In order to d
7、evelop our countrys economy strategy target, make more closely connection with the world. Local government in our country established many district areas which custom take special tariff policy. These areas have different names with the appearance in the different nation performance. For example, fr
8、ee trade area, technology industry park, every kind of economic areas.etc., As the government take charge of special policies in these areas, such as special discount of tariff policy. The government can pass the policy tool the draw on the investment, especially the FDI. From this target which prod
9、uced the policy targets contradict. How to solve the policy target, the development of economics takes up social employment, international balanced budget. The articles main content is divided into four parts. The first part 5makes the whole theories more clearly. The economy policy includes three m
10、ain theories. This policy includes the methodology basis theory. Main theories that research policy it is newly arisen course economic policy that target is self-contradict. This theorys founder is the Nobel gainer J.D Tinbrek. The economic policy is a realizing economic measure for government to ad
11、opt the target. Relevant principle which involves three greatest main factors is respectively target principle system. The second part of this article introduces tariff policy and the special areas basic policy. Include the history of the tariff and tariff policy, how the government put the policy i
12、nto practice. The history of the special area in China, How the tariff treatise circumstance is the whole sprit in third part. For realizing this category mark, we should reduce and practice tax-free special policy of etc. How can we use all these means to reduce the numbers of revenue. There are tw
13、o policy targets that put into practice. The article expresses the tariff policy reason of self-contradict target and its objectivity. The fourth part discusses the tariff policy coordination of self-contradict target. The article thinks the policy of Chinese FDA areas tariff exist the targets self-
14、contradict. The necessity is with the possibility of the target moderate. Since the policy target want to carry out continuously, and keep the ground and the economy continuously 6increase, extend employment. According to fix the target method, the demand to increase the quantity of the policy tool,
15、 practice strategy tariff policy, and have to increase to have the tariff policy reduced. This texts creative place is composed of these points: 1.The article learn the conduct and actions the theories basis of the main standpoint with the newly arisen course economic policy, and synthesize the othe
16、r economics research and result, such as the virtuous clash, target system theory, theories with related model, from the data, example. This enriched the target system principle, and enhanced the thesiss theories with application. 2. Article introduces the tariff policy, and uses many theories to enhance meanings from the policy. And with the application of target system theory, the coordination of tariff policy to bring the method of self-contradict target, such as the target
