广东省省级课程国际贸易Chapter8Tariff.pptVIP

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、Tariff Overview  1.Defination： Tariff is one of the tax imposed on goods when they are moved across a country’s 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. 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 traded 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 common 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 Nation 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 p