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1、Lecture2進(jìn)口保護(hù)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(yīng)）OptimalTariff（最優(yōu)關(guān)稅）EffectiveRateofProtection（關(guān)稅的有效保護(hù)率）Casestudy:ChinesetariffpolicyConceptsaboutTariffWhatisTariff?Atariffisataxordutyleviedonthetradedcommodityasitcrossesa
5、customsboundaryofanation.關(guān)稅是對(duì)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(duì)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(jià)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(jià)格和品質(zhì)，可以節(jié)約征稅成本和費(fèi)用；進(jìn)口價(jià)格下跌時(shí)，關(guān)稅仍保持一定水平，因而不影響保護(hù)作用；可防止進(jìn)口商謊報(bào)進(jìn)口價(jià)格。Disadvantages對(duì)等級(jí)、品質(zhì)、價(jià)格不同的貨物按同一稅率征收，稅負(fù)不合理；稅率固定，沒有彈性，稅額不隨物價(jià)漲落而變化，失去了市場(chǎng)價(jià)格機(jī)能。商品的價(jià)格越高，從量稅對(duì)國內(nèi)市場(chǎng)的保護(hù)程度越低AdvantagesofAdValoremTariffEasytoest
