2第二章国际贸易措施.ppt

《2第二章国际贸易措施.ppt》由会员分享，可在线阅读，更多相关《2第二章国际贸易措施.ppt（78页珍藏版）》请在淘文阁 - 分享文档赚钱的网站上搜索。

1、Chapter 2 Instruments of Chapter 2 Instruments of International Trade PolicyInternational Trade Policy 国际贸易措施国际贸易措施L Lesson esson 1 1 Tariff Tariff关税措施关税措施Company Logo1. General Introduction of Tariff1. General Introduction of Tariff关税概述（关税概述（TariffTariff，Customs dutyCustoms duty）l Tariff is a tax o

2、r customs duty levied on a commodity by the customs of the country when it is imported or exported. As one kind of revenue, tariff is compulsory, un-reimbursing and fixed etc as same as other kinds of taxation; on the other hand, tariff has its own characteristics as follows:Company Logo1.1 tariff i

3、s a sort of indirect 1.1 tariff is a sort of indirect taxtax 关税是一种间接税关税是一种间接税l The tariff is taken as part of the commodity cost and added to the price finally by the importer or exporter although the payer of tariff is importer or exporter . The bearer of tariff is the buyer or consumer at the end.

4、l Company Logol1.2 Subject of tariff and object 1.2 Subject of tariff and object of tariff of tariff 关税的税收主体和税收客关税的税收主体和税收客体体lSubject of taxation: the taxpayer of tariff , the importer or exporter of the commodity Object of taxation: the imported or exported commodityCompany Logo1.3 The levy scope o

5、f tariff is 1.3 The levy scope of tariff is bounded with custom border and the bounded with custom border and the levier is customslevier is customs关税的征收范围是以关境为界，关税关税的征收范围是以关境为界，关税的征收机构是海关的征收机构是海关l Customs is a national administration set on the customs boundary, with the function of supervision and

6、 management, levy of tariff, banning of smuggle, temporary storage of goods as well as working out import and export statistics etc. The scope where customs executes its function is called as customs area. Company Logo2. Functions of Tariff关税的作用lThere are two functions for levying tariff:l1st, The t

7、ariff is levied to increase the countrys revenue , with which function the tariff is called as revenue tariff.l2nd, The tariff is levied in purpose of protecting the home countrys industry and domestic market, the tariff with the function is called as protection tariff. Company Logo3. Classification

8、 of Tariff关税的种类l 3.1 In accordance with the levy object and flow direction of commodities, tariff may be classified into import duty, export duty, and transit duty.l 3.1.1 Import Duty进口税l Import duty is levied by the import country according to the relative tariff regulations on the commodities impo

9、rted from other countries or free port, export processing zone and bonded warehouse to the import countrys market. Import duty is also named as normal tariff or import tariff.Company Logol Import duty may be classified into general tariff rate, MFN (most favored nation) tariff rate, preferential tar

10、iff rate, GSP (generalized system preference) tariff rate.1) General duties普通税率In case that the import country is not in any tariff reciprocal treatment agreement with the origin country of the imported commodities, the commodity will be levied at the general tariff rate. The general tariff rate is

11、the highest rate, higher than the preferential tariff rate by 1 to 5 times ,even 10 times,20 times for few kinds of commodities.Company Logo2) MFN duties最惠国税率l It is a kind of preferential rate which is applied on the countries which are under the agreement of the MFN (most favored nation) treatment

12、. MFN (most favored nation)treatment means that the members under the MFN treatment treaty must implement reciprocal treatment on each other, with any privilege, benefit and exemption granted on the any third party country must be granted to the MFN agreement members. The MFN treatment covers a larg

13、e scope , but mainly on preferential tariff. The MFN tariff rate is reciprocal, lower than the general tariff rate even very much . Company Logo3) Preferential duties特惠税l a. Conception概念: The special low duties or duty free treatment are granted on some even all commodities from a specific country o

14、r region. The preferential duties is applied in purpose of the enhancement of the trade relationship with the treatment recipient country. Preferential duties are divided into mutual beneficial and non-mutual beneficial, with the lower rate than the MFN rate and the accorded rate.Company Logol b. Va

15、riety种类 l The origin of preferential tariff is from the trade relation between imperial nation and his colonial vassal states. For the time being ,the most influential preferential tariff is of LOME convention (which is an trade and aid agreement between the European Community (EC) and 71 African, C

16、aribbean, and Pacific (ACP) countries, first signed in February 1975 in Lom, Togo),according to the accord, during the time of 8 years of transition, 96% of the agricultural products and all industrial products from the developing countries under the agreement have access to enter EU market with zer

17、o duty , and the preferential duty recipient country is not required to grant reverse preference.3) Preferential duties特惠税Company Logo4) Duties under GSP (generalized system of preference) 普惠制关税l Generalized system of preference is a preferential tariff system, under which, the developed countries g

18、rant a generalized ,non-discriminatory, and non-reciprocal tariff preferential treatment on developing countries. It is a duty reduction and duty exemption on the basis of MFN tariff.Company Logo3.1.2 Export Duty出口税l Export duty, its levied on the exported commodities by the export country. Currentl

19、y, most of countries dont levy export duty on the exported commodities in general. Export duty will raise the cost of exported commodities and its price in foreign market, weakening its competition in the market abroad, discouraging the expansion of export. Yet there are few countries (especially th

20、e less developed countries) levying export duty.Company Logo3.1. 3. Transit Duty过境税l Transit duty is the duty levied on the foreign goods going though a countrys customs area boundary by the country. After world war II, GATT stipulated the principle of free transit. Therefore, most countries current

21、ly purely levy on the transit goods with little visa charges, stamping tax, registration fee , statistic charges and the like. Company Logo3.2.1 Import Surtax进口附加税l 3.2 In accordance with different treatment and special measures, tariff may be classified into import surtax, variable duty, preferenti

22、al duty and GSP duty.按照差别待遇和特定的实施情况分：进口附加税、差价税、特惠税和普惠制关税Import surtax, means the extra duty is levied on the imported commodity for a special purpose in addition to general customs duty. It is an important measure to restrict import of a specific commodity, including anti-dumping duty and anti-subsi

23、dy duty.Company Logo1) Anti-dumping Duty反倾销税l Conception概念l Dumping: it happens when the commodity of one country is imput into the other country at the price much lower than the normal price. In the import country, the imported commodity in dumping at cheap price has attacked the home industry in t

24、he same variety, thus threatening the survival of the industry of the import country.Company Logol Levy conditions : the existence of dumping, severe damage, the causality between dumping and damage征收条件：倾销存在、重大损害、倾销与损害之间存在因果关系1) Anti-dumping Duty反倾销税2) Countervailing Duty反补贴税l Conception: 概念Subsidy:

25、 Its a financial donation to the exporter or a income or price support on the exported commodity, which is supplied by the export countrys government or any other public institution in order to enhance the competition of the exported commodity.Company Logo2) Countervailing Duty反补贴税l Conception: 概念Co

26、untervailing duty: also known as anti-subsidy duty, it is an extra duty imposed on the imported commodity which has received prize or subsidy directly or indirectly in order to weaken its competition in the domestic market, usually levied in the amount equivalent to subsidy.Company Logol Levy condit

27、ions: existence of subsidy, damage, causality between subsidy and damage.征收的条件：补贴的存在、损害的存在、补贴与损害之间存在因果关系。l Levy basis: 征税的依据The amount of the countervailing duty levied is no more than the net amount of the subsidy received for the commodity; the levy term is subject to the elimination of the damage

28、 caused by the export subsidy; the countervailing duty shall be cancelled after the export countrys government has agreed to cancel or limit the relevant subsidy.2) Countervailing Duty反补贴税Company Logo3) Variable duty差价税l Conception:概念Variable duty is levied on the imported commodity when the domesti

29、c price of the commodity produced by the import country is higher than the imported, the levy amount is variable subject to the difference between the domestic price and import price.3.3 In accordance with levy standard, tariff may be divided into :specific duty, ad valorem duty, mixed duty, alterna

30、tive duty.按照征税标准分类：从量税、从价税、混合税、选择税Company Logo3.3.1 Specific Duty从量税l 1)Conception概念Specific duty is levied according to the quantity, volume, weight and the like measurement of the imported commodity. Weight is mostly adopted to calculate duty amount in the levy of specific duty. For instance, Unit

31、ed Stated levy specific duty on the import of menthol, the general duty rate is 50 cents per pound, and the MFN duty rate is 17 cents.l Amount of specific duty = Quantity of imported goods X Specific duty rateCompany Logol 2)Characteristics特点l The calculation method is simple with rapid customs clea

32、rance, discouraging the import of cheap goods or the commodity sold at low or fake price on purpose. Since the unit amount of the specific duty is fixed, the duty amount cannot be variable with the fluctuation of market price, the control function of the specific duty is weakened when the price isri

33、sing.3.3.1 Specific Duty从量税Company Logol 3)Application应用l Specific duty is applied to the commodity which is in simple specification and variety , easy-computation , little difference in prices of the same sort, imported in large quantity. The commodities levied are mostly corn, cotton and the like

34、products and standard products. For the import of the valuable commodity in quality, the duty levied is so little that the function of tariff protection and revenue income is weakened.3.3.1 Specific Duty从量税Company Logo3.3.2 Ad valorem duty从价税l 1)Conception概念l Ad valorem duty is levied based on the p

35、rice of the goods. The duty rate is indicated in a percentage of the price.l Amount of ad valorem duty = duty paid price X import ad valorem duty ratel 2)Characteristics特点l The duty on the quality and valuable commodity is high and that is much lower for the cheap commodity; the duty on the highly p

36、rocessed products and luxury items are high so as to the protection function is apparently.Company Logo3.3.3 Mixed Duty混合税l 3)Application应用l For instance, in United States, it is stipulated that the general duty rate is 60% and MFN duty rate is 4.7% for the import of feather products. l The calculat

37、ion formula: import duty amount = total import amount X ad valorem duty rate. 3.3.2 Ad valorem duty从价税It is also known as compound duty, a combination of specific duty and ad valorem duty levied on the imported commodity. Compound duty may restrain the import of goods at low price as well as levy on

38、 the imported goods at reasonable and stable rate.Company Logo3.3.4 Alternative Duty选择税l In tariff regulation, some commodities are listed with both specific duty rate and ad valorem duty rate. Customs may adopt one of them as the duty rate for levy, usually selecting the higher one. When the market

39、 price is rising, the ad valorem duty is adopted; when the market price is down, the specific duty is used, in this way both duty amount and protection function are ensured.Company Logo4. Customs Tariff海关税则l Customs Tariff, a regulation book about the duty levy on the imported and exported commoditi

40、es and the systematic classification about the levy, reduction and exemption of the duties and taxes. Customs tariff is the basis for customs to levy, an important part of customs tariff system, expressing countrys tariff policy in details. l There are 2 parts in Customs Tariff : one part is about t

41、he regulations and illustration of customs duty levy; the other part is the table of tariff duty rate.Chapter 2 Instruments of Chapter 2 Instruments of International Trade PolicyInternational Trade Policy 国际贸易措施国际贸易措施L Lesson esson 2 2 Non-Tariff Non-Tariff BarriersBarriers非关税壁垒非关税壁垒Company Logo1. G

42、eneral Introduction of Non-Tariff Barriers非关税壁垒概述l Non-tariff barriers, means all kinds of measures in restriction of import without using tariff. Under WTO system, non-tariff barriers are including anti-dumping, countervailing, import quota, auto export restriction, technical trade barrier and prot

43、ection etc. l Non-tariff barriers and tariff barriers both have the function of restraining import. However, comparing with tariff barriers, non-tariff barriers have the characteristics as follows:Company Logo1.1 Being more flexible and well-targeted灵活性和针对性l Generally speaking, the establishment, ad

44、justment and revision of tariff need to get through some complicated legal procedures , being required to be in continuity, as well as being restricted with MFN treatment clauses, so it is not so easy and free to make change and adjustment on tariff rates.l Comparing to it, the measures of non-tarif

45、f barriers may be adopted and implemented more rapidly. With more simple administrative procedures, the measures to restrict the import of a commodity from a country can be taken and adjusted more rapidly. Company Logo1.2 Being more effective有效性l Tariff are usually implemented in order to raise the

46、cost and price of imported commodities and weaken their competition, accomplishing the restriction of import indirectly. However, tariff hardly restraint the import in case that export country cut down the cost and price of commodities by means of export subsidy, dumping etc.l But some non-tariff ba

47、rriers such as import quota, import license can restrict import definitely which cannot be get round by exporters.Company Logo1.3 Being more concealing and discriminatory 隐蔽性和歧视性l Generally, tariff rates will be promulgated in legal form after being determined, and implemented legally. On the contra

48、ry, some non-tariff barriers will not be publicized or set complicated standards and procedures so as to exporter hardly deal with it. As far as the technical standard is concerned, some countries have set so strict, complicated and special standards and inspection procedures on some commodities in

49、quality, specification, performance or safety that the foreign commodities cannot meet and adapt to. In addition, some countries will implement a non-tariff barrier on a specific country, which strengthen the discrimination of non-tariff barriers. Company Logo2. Classification of Non-tariff barriers

50、非关税壁垒的主要种类lIn so many kinds of non-tariff barriers, the following are the most common ones:2.1 Import Quota进口配额制lQuota is set by a countrys government to restrict the import or export quantity of a kind of commodity or service and control the trade with other countries. Company Logo2.1 Import Quota进