資源描述：
《Lecture 2.進口保護政策：關(guān)稅》由會員上傳分享，免費在線閱讀，更多相關(guān)內(nèi)容在教育資源-天天文庫。
1、Lecture2進口保護政策：關(guān)稅Whengoodsenter……ImportsubstitutionExportpromotionTariffNon-tariffJuly25,2000?TheCenterforAsiaandtheEmergingEconomiesattheTuckSchoolofBusinessatDartmouthUniversitylauncheditsEmergingMarketAccessIndex(EMAI)inMay.?TheinauguralEMAIranks44countriesintermsofthelevelofaccessaffor
2、dedtoforeigngoods,services,andinvestment.?Thehighertheindexrating,theeasieritistoconductinternationalcommerceinagivencountry.?CountrieswithalowEMAIhaverelativelyhightradebarriers.Barrierstotradeingoods,includingaveragetarifflevels,customsregimes,importlicensingrequirements,importquotas,sta
3、ndardsbarrierstotrade,certificationrequirements,andthegoodstaxstructure.Intellectualpropertyrightsregime,includingthepatent,copyright,andtrademarksystems,aswellastheprevalenceofpiracy.Barrierstoservices,includingfinancial,telecommunications,andlegal.Exportsubsidies.Investmentbarriers.Gover
4、nmentprocurementpolicies.TradeRestrictions:TariffsTariffBarrierConception（關(guān)稅的含義）Classify（關(guān)稅的分類）WelfareEffects（關(guān)稅的福利效應）OptimalTariff（最優(yōu)關(guān)稅）EffectiveRateofProtection（關(guān)稅的有效保護率）Casestudy:ChinesetariffpolicyConceptsaboutTariffWhatisTariff?Atariffisataxordutyleviedonthetradedcommodityasitcrossesa
5、customsboundaryofanation.關(guān)稅是對通過一國關(guān)境的貿(mào)易商品所課征的稅收。ConceptsaboutTariffAverageTariffUnweightedaveragetariffrateWeightedaveragetariffrateTariffrate=thetotalamountofimporttariffincome/thetotalamountoftheimportedvalueincludingboththeleviedandnot-levied*100%Tariffrate=thetotalamountofimporttariffin
6、come/thetotalamountoftheleviedimportedvalue*100%SampleweightedClassifyAccordingtopracticeofimposingtaxes（根據(jù)征稅的方法分）Accordingtotaxationobject（根據(jù)征稅的對象分）Accordingtoaimsoftaxation（根據(jù)征稅的目的分）按征稅的方法分SpecificTariff(從量稅)AdValoremTariff(從價稅)MixedorCompoundTariff(混合稅)AlternativeDuties(選擇稅)Advantagesan
7、ddisadvantagesofSpecificTariffAdvantages：Easytohandle.手續(xù)簡便，無須審查貨物的規(guī)格、價格和品質(zhì)，可以節(jié)約征稅成本和費用；進口價格下跌時，關(guān)稅仍保持一定水平，因而不影響保護作用；可防止進口商謊報進口價格。Disadvantages對等級、品質(zhì)、價格不同的貨物按同一稅率征收，稅負不合理；稅率固定，沒有彈性，稅額不隨物價漲落而變化，失去了市場價格機能。商品的價格越高，從量稅對國內(nèi)市場的保護程度越低AdvantagesofAdValoremTariffEasytoest
