Study About Some Problems Of The Regulations Of Customs Duty Of China

The policy of regulations of taxes must be based on lawful taxpayers, aim of development and running of market economy, and a method of taxation restricted in level of society and economy development in a specific period. Only in this way can taxation regulated effectively.Based on analysis of theory and operation systems of customs duty, established socialist market economy, present situation of tax regulation, and being a member of WTO, this article have proposed a way and measure of customs duty when China entry into the WTO to promote development of society and economy in China.