国际贸易理论与实务双语教程第二章---国际贸易措施课件.ppt

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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 TariffCompany Logo1.General Introduction of Tariff1.General Introduction of Tariff关税概述（关税概述（TariffTariff，Customs dutyCustoms duty）lTariff is a tax or customs d

2、uty 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 is a sort of indi

3、rect 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lThe 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.lCompany Logol1.2 S

4、ubject 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 Logo2.FunctionsofTariff关税的作用lThere are two funct

5、ions for levying tariff:l1st,The tariff 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.

6、Company Logo3.ClassificationofTariff关税的种类l3.1 In accordance with the levy object and flow direction of commodities,tariff may be classified into import duty,export duty,and transit duty.l3.1.1ImportDuty进口税lImport duty is levied by the import country according to the relative tariff regulations on th

7、e commodities imported 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 LogolImport duty may be classified into general tariff rate,MFN(most favored nation)tariff rate,prefe

8、rential tariff rate,GSP(generalized system preference)tariff rate.1)Generalduties普通税率Incasethattheimportcountryisnotinanytariffreciprocaltreatmentagreementwiththeorigincountryoftheimportedcommodities,thecommoditywillbeleviedatthegeneraltariffrate.Thegeneraltariffrateisthehighestrate,higherthanthepre

9、ferentialtariffrateby1to5times,even10times,20timesforfewkindsofcommodities.Company Logo3)Preferentialduties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 or region.The preferential duties is applied in purpose of the

10、 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 Logolb.Variety种类 lThe origin of preferential tariff is from the trade relat

11、ion 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,Caribbean,and Pacific(ACP)countries,first signed in February 1975 in Lom,T

12、ogo),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 zero duty,and the preferential duty recipient country is not required to grant rever

13、se preference.3)Preferentialduties特惠税Company Logo3.1.2ExportDuty出口税lExport duty,its levied on the exported commodities by the export country.Currently,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

14、in foreign market,weakening its competition in the market abroad,discouraging the expansion of export.Yet there are few countries(especially the less developed countries)levying export duty.Company Logo3.2.1ImportSurtax进口附加税l3.2 In accordance with different treatment and special measures,tariff may

15、be classified into import surtax,variable duty,preferential 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 specifi

16、c commodity,including anti-dumping duty and anti-subsidy duty.Company Logo1)Anti-dumpingDuty反倾销税l Conception概念lDumping: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

17、 cheap price has attacked the home industry in the same variety,thus threatening the survival of the industry of the import country.Company Logo2)CountervailingDuty反补贴税lConception:概念Countervailing duty:also known as anti-subsidy duty,it is an extra duty imposed on the imported commodity which has re

18、ceived 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 LogolLevy conditions: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。lLevy basis:征税的依据T

19、he 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 caused by the export subsidy;the countervailing duty shall be cancelled after the export countrys government has agreed to ca

20、ncel or limit the relevant subsidy.2)CountervailingDuty反补贴税Company Logo3)Variableduty差价税lConception:概念Variable duty is levied on the imported commodity when the domestic price of the commodity produced by the import country is higher than the imported,the levy amount is variable subject to the diffe

21、rence between the domestic price and import price.3.3Inaccordancewithlevystandard,tariffmaybedividedinto:specificduty,advaloremduty,mixedduty,alternativeduty.按照征税标准分类：从量税、从价税、混合税、选择税Company Logo3.3.1SpecificDuty从量税l1)Conception概念Specific duty is levied according to the quantity,volume,weight and the

22、 like measurement of the imported commodity.Weight is mostly adopted to calculate duty amount in the levy of specific duty.For instance,United 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.lAmount of specific duty=Qua

23、ntity of imported goods X Specific duty rateCompany Logol2)Characteristics特点lThe calculation method is simple with rapid customs clearance,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

24、cannot be variable with the fluctuation of market price,the control function of the specific duty is weakened when the price isrising.3.3.1SpecificDuty从量税Company Logo3.3.2Advaloremduty从价税l1)Conception概念lAd valorem duty is levied based on the price of the goods.The duty rate is indicated in a percent

25、age of the price.lAmount of ad valorem duty=duty paid price X import ad valorem duty ratel2)Characteristics特点lThe duty on the quality and valuable commodity is high and that is much lower for the cheap commodity;the duty on the highly processed products and luxury items are high so as to the protect

26、ion function is apparently.Company Logo3.3.3MixedDuty混合税l3)Application应用lFor 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.lThe calculation formula:import duty amount=total import amount X ad valorem duty rate.

27、3.3.2Advaloremduty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 the imported goods at reasonable and stable rate.Company Logo3.3.4AlternativeDuty选

28、择税lIn 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 price is rising,the ad valorem duty is adopted;when the market price is down,the specific

29、 duty is used,in this way both duty amount and protection function are ensured.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.GeneralIntroductionofNon-

30、TariffBarriers非关税壁垒概述lNon-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 protection etc.lNon-tariff barriers and

31、tariff barriers both have the function of restraining import.However,comparing with tariff barriers,non-tariff barriers have the characteristics as follows:Company Logo1.2Beingmoreeffective有效性lTariff are usually implemented in order to raise the cost and price of imported commodities and weaken thei

32、r 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.lBut some non-tariff barriers such as import quota,import license can restrict imp

33、ort definitely which cannot be get round by exporters.Company Logo1.3Beingmoreconcealinganddiscriminatory隐蔽性和歧视性lGenerally,tariff rates will be promulgated in legal form after being determined,and implemented legally.On the contrary,some non-tariff barriers will not be publicized or set complicated

34、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 quality,specification,performance or safety that the foreign commodities c

35、annot 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.ClassificationofNon-tariffbarriers非关税壁垒的主要种类lIn so many kinds of non-tariff barriers,the following are the most common

36、 ones:2.1ImportQuota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 Logo2.1ImportQuota进口配额制lImport Quotas,it is set by a countrys government to restrict the import quantities or

37、 amounts of some commodities within a specific period usually one year.Within the specified period,the goods in the quota have access to enter and the goods out of quota are prohibited or allowed to enter after paying higher duty or penalty.Import quota is one of the most important measures to limit

38、 import quantity.Company Logol For import quota,there are 2 sorts including absolute quota and tariff quota:l2.1.1 Absolute Quota绝对配额lIt means that the highest limitation of quantity or amount on some commodities are specified within a period,reaching which the goods cannot be imported.In the implem

39、entation of absolute quota,there are 3 kinds which are global quota,country quota and importer quota.2.1ImportQuota进口配额制Company Logol2.1.2 Tariff Quotas关税配额lTariff quota means that the import amount of a kind of commodity is not restricted absolutely,but granting low duty,duty reduction or free duty

40、 on the commodities imported within the specified quota;for the commodities with the quantity over the quota will be levied with higher duty，additional tax or penalty.2.2.2.1ImportQuota进口配额制Company Logo2.2“Voluntary”Export“自动”出口配额制l“Voluntary”export quotas,also known as“voluntary”restriction of expo

41、rt,means that export countries or regions“voluntarily”restrict the export of some commodities to an import country within a period(generally 3-5 years)under the pressure of the import country,controlling the export within the quota and banning the export for the excess.Company Logol“Voluntary”export

42、 quota is compulsory.An import country may require the concerning export country to restrict the export voluntarily and have a well-ordered increase on export,taking the excuse that the import in large quantity of some commodities have damaged the relevant home industries and result in the so called

43、“market mess”.In this case,some export countries are forced to implement“voluntary”restriction of export.Company Logo2.3ImportLicenseSystem进口许可证制lImport license system means that the import country requires the importer of some commodities to apply for import license before importing the items.lImpo

44、rt license may be classified into 2 sorts depending on if there is limit on the countries or regions of origin.Company LogolOne sort of license is named as Open General License.Without any limit on the countries or regions from which the goods are imported,the items listed for open general license m

45、ay get the access to enter after the importer filling the form of the open general license.Therefore,the sort of commodities are imported freely.2.3ImportLicenseSystem进口许可证制Company LogolThe other sort of license is known as Specific License,importer must apply for the specific license and get the pe

46、rmit from the import countys government before importing the items listed for specific license.The specific license is usually made for the specified countries and regions.In order to distinguish the commodities respectively for the 2 sorts of license,the concerning authority will promulgate the ite

47、ms listed for each sort of license and make adjustment from time to time on requirement.2.3ImportLicenseSystem进口许可证制Company Logo2.4ForeignExchangeControl外汇管制lForeign exchange control is a kind of system taken by a countrys government to keep the balance of the international payments and stabilize th

48、e foreign exchange rate though restricting international settlement and foreign exchange business with legal rules.Company Logo2.5StateMonopolyonImportandExport进口和出口的国家垄断lState monopoly on import and export means that the government of a nation control the import and export of some specific commodit

49、ies directly,or grant the monopoly right of some commodities to some monopoly organizations.Company Logo2.6DiscriminatoryGovernmentalPurchasePolicy歧视性政府采购政策lDiscriminatory governmental purchase policy are the legal rules and articles set by government,stipulating that home products must be purchase

50、prior to the foreign products in the same variety,consequently leading to the discrimination on the foreign products and restriction of import.Company Logo2.7InternalTax国内税lInternal tax means the taxation on the products and commodities produced,distributed,used or consumed within a country.Internal