广东省省级精品课程国际贸易1

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1、广东省省级精品课程国际贸易Chapter8: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。Whatdoesthepoemmean?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(RobertFrost)一、TariffOverview1

2、.Defination：Tariffisoneofthetaximposedongoodswhentheyaremovedacrossacountry’scustomterritory,whichleviedtheexportersorimportersbythecustomsofthegovernment.AreCustomTerritory&NationalTerritorythesame?2.Character:compulsory,gratuitous，preordained.3.Property：indirecttax.4.FunctionsofTa

3、riffa.Fiscalrevenueb.Protectingthemanufacturingandthemarketofdomesticindustrialandagriculturalproducts.c.Adjustingthestructureofimportandexportgoods.5、Waystochargetariff(1)SpecifictariffAfixedsumtaxperunitofatradedcommodity.(2)AdvaloremtariffAfixedpercentagetaxonthetradedcommodity.(

4、3)Acompound(orMixed)tariffAcombinationofanadvaloremandspecifictariff.(4)AlternativeDuties6、Typesoftariffs(1)Animporttariffisatax(orduty)onimportedgoodsorservices.Thisisthemostcommonformoftariff.(2)Anexporttariffisataxonexportedgoodsorservices.Thisisrarelyseenindevelopedcountriesbuti

5、soccasionallypracticedindevelopingcountriestogenerategovernmentrevenue.(3)Transittariff二、TypesofImportTariffs1、Generalimporttariff2、TheMostFavoredNationduty(normaltariff):aimportpreferentialtariffisapplicabletothecountrieswhichhavethebilateralormultilateralagreements.注：NormalTradeRe

6、lations(NTR)isformerlyknownastheMostFavoredNation(MFN)3.Variablelevy=thresholdprice-importprice4.Preferentialduties5、GeneralizedSystemofPreferencesGSPisgainedafterthesetupGSPresolutionin1968,whichisthelongeffortsofthedevelopingcountriesintheUNCTD.Intheresolution,theproductsexportedf

7、romthedevelopingcountriesordistrictstothedevelopedcountriesaregainedthegeneral,non—discriminativeandirreciprocalpreferentialtariff,especiallyfinishedproductsandsemi-manufactures.TherestrictionsoftheGSPintheaction（1）Therestrictiontothepreferentialcountriesanddistricts(eg.USA);（2）Ther

8、estrictionoftheregi