摘要
以上海大众桑塔纳轿车为例 ,运用定量方法实际测算了中国入世后大幅度降低关税给汽车产业造成冲击的大小与程度 (行业利润损失和政府税收减少 ) ;分析了入世后不同的降税方案对汽车产业造成冲击的差异 ,以寻求减少冲击的最佳途径 ;文章还探讨了减少冲击的其他政策措施 。
This paper takes Shanghai DaZhong Santana as an example, using quantitative method to calculate the size and degree of the impact (Industry profit loss and Government tax revenue reduction )which is on Automobile Industry caused by the large range of tax reduction after China's entering WTO; In order to seek the best access to reduce impact, this paper analyses the difference among various tax reduction plans impacting on Automobile Industry. In addition, it probes into other policies and measures to reduce impact such as exchange rate alteration and so on.
出处
《上海海运学院学报》
北大核心
2001年第4期30-35,共6页
Journal of Shanghai Maritime University