什么是财政关税,征收财政关税有什么条件?
定义:指以增加国家财政收入为主要目的关税。征收财政关税的主要条件:(1)征税的进口货物必须是本国不能生产或无代用品而必须从国外输入的商品。(2)征税的进口货物必须在本国有大量消费。(3)关税税率要适中或较低。
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