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1、广东省省级精品课程 国 际 贸 易 Chapter 8: Tariff 第八章 关 税,广东外语外贸大学国际经贸学院 何元贵 教授 Jan.,2010,中华人民共和国海关关徽,关徽由商神手杖与金色钥匙交叉组成。商神手杖代表国际贸易，钥匙象征海关为祖国把关。关徽寓意着中国海关依法实施进出境监督管理，维护国家的主权和利益，促进对外经济贸易发展和科技文化交往，保障社会主义现代化建设。,What does the poem mean?,在围筑一堵墙之前我要弄明白： 我要把什么围护于此墙之中？ 又要把什么拒之于此墙之外？ 我可能会受到谁的进攻？ 罗伯特.弗罗斯特(Robert Frost),一、Tari
2、ff Overview,1.Defination： Tariff is one of the tax imposed on goods when they are moved across a countrys custom territory, which levied the exporters or importers by the customs of the government. Are Custom Territory & National Territory the same?,2. Character:compulsory, gratuitous ， preordained.
3、 3. Property： indirect tax.,4. Functions of Tariff,a. Fiscal revenue b. Protecting the manufacturing and the market of domestic industrial and agricultural products. c. Adjusting the structure of import and export goods.,5、Ways to charge tariff,(1) Specific tariff A fixed sum tax per unit of a trade
4、d commodity. (2)Ad valorem tariff A fixed percentage tax on the traded commodity. (3) A compound (or Mixed) tariff A combination of an ad valorem and specific tariff. (4) Alternative Duties,6、Types of tariffs,(1)An import tariff is a tax (or duty) on imported goods or services. This is the most comm
5、on form of tariff. (2)An export tariff is a tax on exported goods or services. This is rarely seen in developed countries but is occasionally practiced in developing countries to generate government revenue. (3)Transit tariff,二、Types of Import Tariffs,1、 General import tariff 2、 The Most Favored Nat
6、ion duty (normal tariff): a import preferential tariff is applicable to the countries which have the bilateral or multilateral agreements. 注：Normal Trade Relations (NTR) is formerly known as the Most Favored Nation (MFN),3. Variable levy = threshold price-import price 4. Preferential duties,5、Genera
7、lized System of Preferences,GSP is gained after the set up GSP resolution in 1968, which is the long efforts of the developing countries in the UNCTD. In the resolution, the products exported from the developing countries or districts to the developed countries are gained the general, nondiscriminat
8、ive and irreciprocal preferential tariff , especially finished products and semi-manufactures.,The restrictions of the GSP in the action,（1）The restriction to the preferential countries and districts (eg. USA); （2）The restriction of the region of the preferential goods; （3） The formulation of the ra
9、nge to the tariff reduction.,（4）The protection of the Preference-giving countries,non-responsibility scheduled limit the standard of competitive need graduate clause (product graduation, country graduation),（5） The regulation to the place origin,Process criterion Value-added criterion Regulation of
10、direct consignment,6. Import surcharge (specific tariff),The tariff imposed temporarily because some specific reasons. Such as: complete trade deficit; implementation of trade retaliation; implementation of anti-dumping or countervailing.,（1） Anti-dumping,Dumping refers to the export of a commodity
11、at below cost or at a lower price than the commodity is sold domestically. （ Salvatore ）,Main basis to recognize whether dumping exists or not,1） Whether the export price is lower than the fair value. 2）Whether the dumping brings a serious injury or threat to the similar industrys build of import co
12、untry and its market . 3）The above two exist a causal relationship.,What is normal (fair) value ?,a. Domestic sales price in export or original country; b. The export price to the the third country c. The value of structure d. Surrogate countrys price “替代国”的价格. 参考书：张玉卿，国际反倾销法律与实务，中国对外经济贸易出版社，1993,Ec
13、onomics analysis of dumping,3 conditions of dumpings implementation (price discrimination ) Imperfect competition market; Domestic and foreign markets are segmented; Manufacturers face different flexibility of demand curve in the domestic and foreign markets.（Df 大于Dh),倾销的经济学分析,Extra-curricular readi
14、ng and discussion 课外阅读及讨论：,How does the anti-dumping affect the Chinese foreign trade ? F:中华人民共和国商务部进出口公平贸易局.htm The situation of anti-dumpings implementation.,(2）Counter-vailling Duties,Subsidy: according to “Agreement on Subsidies and Countervailing Measures(SCM)”, subsidy is that government or an
15、y public body finance enterprises and government grant exports with any form of income or price support.,(2）Counter-vailling Duties,Counter-vailing duty is a kind of additional tax imposed on foreign imports that directly or indirectly accept any subsidies. Purpose: improve the price of imports, off
16、set the amount of subsidy ,weaken its competition, make it impossible to dump or compete at a low price in domestic market of importing courtry.,(3) The relative regulation of GATT/WTO,1）Precondition of imposed anti-subsidy tax： a. Existence of subsidies； b. The existence of material injury to the similar or identical products in the domestic; c. The causal relationship exists in the subsidy and injury. 2）The same product can be imposed tax either anti-dumping or anti-subsidy but forbid the both.,Review: Tariff,一、关税概述（6点）Tariff overview 二、进口关税的种类（6种） Six types of import tariff,