Trade protection is an important means of protecting the healthy development ofthe national economy, adjust the balance of payments, the balance of trade deficit. Theworld now is in the period of convalescence after economy crisis, so trade protectionis surely become the important method for countries to protect its products industryand economy development. Because of the fast development of economy and theinternational market share rise ceaselessly in China, it made our country becomesthe main point to a new round of trade protection of nation, especially as the largestexporter of trade of America is even more to modify tariff act as the means ofimplementing trade protection to our country, this to the development of our nationaleconomy and social harmony and stability caused very big effect. While the UnitedStates to modify tariff act to the implementation of the trade protection is not complywith WTO rules and legislation of The Times and necessary to global demand, this isthe abuses of the state to get the power market competition advantage positionpractice, not be justified. Because of our country market economy started late andeconomic highly rely on growth of export trade, export trade in our country’s trade inthe total amount of the proportion of the larger, so the foreign countries implementtrade protection to our country will inevitably lead to the decline of China’s totalexports. Total export decline will lead China’s foreign trade can’t keep growth, andthreatens to our country’s economic growth speed. At the same time, our country iscurrently in the agricultural country to industrialized countries in the process oftransformation, it in the key period of in product upgrades, industrial structureoptimization, and the policy of further expanding trade protection will definitelyaffect the upgrading of the industrial structure in the process. So either from theeconomic development or social stability perspective, perfect our country finance andtax law against trade protection system is very necessary. In our country, the ways todeal with trade protection, such as government procurement, tax and so on manykinds of finance and tax law system and some finance and tax law auxiliary measures,but China’s finance and tax law either finance and tax law system itself or with thetrade protection related department of all has very many problems, such as financeand tax law itself power exercise and guarantee program, related sectors such asgovernment procurement system, tax law system in dealing with trade protection aswell as appear some such as not and international economic development pattern matching. Because of our country finance and tax law itself has the regulation ofeconomic development and maintain social stability of the function, and analysis ofthe implementation of foreign nations trade protection to China, we can base on theguidance of WTO relevant spirit and the guidance of given rights framework fromWTO rules, perfecting the legal system in our country and the use of fiscal andtaxation against trade protection. Using the finance and tax law trade protection fromthe main counter means and endogenous means two aspects, counterspell measure is amain means for mechanism, and it is a way to against trade protection measure byconsumption opposite side. Endogenous methods, the main is a positive fiscal policy,it is the measure which through its own development to achieve the balance of tradeprotection. By doing so, we can not only on the premise of the permission of relatedsystem to carry out counter measures, and can also use finance and tax law to promotedevelopment of itself, expanding domestic demand and to expand the export, puttingeach part of the organic integration in together to have a practical and effective to thetrade protection. |