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2005年5月,中国开始对进口棉花实施滑准税政策,在业内引起很大争议。本文通过模型计算得出国内市场棉花价格波动受制于国际市场棉花价格波动的基本结论,并通过经验数据证明滑准税在稳定市场价格方面起到了显著作用。此外,本文也指出,现行的滑准税制度有可能导致“纱线替代”问题。最后,本文认为,在现有种植棉花土地种植刚性以及宏观调控与国家战略需要的背景下,滑准税不能轻易放弃;当前的棉花进口也符合国家利益。
In May 2005, China began to carry out sliding tax policy on imported cotton, which caused great controversy in the industry. The paper draws the conclusion that the fluctuation of cotton price in the domestic market is subject to the fluctuation of cotton price in the international market through the model calculation, and the empirical data shows that the sliding tax has played a significant role in stabilizing the market price. In addition, this article also pointed out that the current sliding standard tax system may lead to “yarn replacement ” issue. Finally, this paper argues that in the context of the current planting of cotton land planting rigidity and macro-control and national strategy needs background, sliding tax can not easily give up; the current import of cotton is also in the national interest.