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1、Lecture2进口保护政策：关税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（关税的含义）Classify（关税的分类）WelfareEffects（关税的福利效应）OptimalTariff（最优关税）EffectiveRateofProtection（关税的有效保护率）Casestudy:ChinesetariffpolicyConceptsaboutTariffWhatisTariff?Atariffisataxordutyleviedonthetradedcommodityasitcrossesa
5、customsboundaryofanation.关税是对通过一国关境的贸易商品所课征的税收。ConceptsaboutTariffAverageTariffUnweightedaveragetariffrateWeightedaveragetariffrateTariffrate=thetotalamountofimporttariffincome/thetotalamountoftheimportedvalueincludingboththeleviedandnot-levied*100%Tariffrate=thetotalamountofimporttariffin
6、come/thetotalamountoftheleviedimportedvalue*100%SampleweightedClassifyAccordingtopracticeofimposingtaxes（根据征税的方法分）Accordingtotaxationobject（根据征税的对象分）Accordingtoaimsoftaxation（根据征税的目的分）按征税的方法分SpecificTariff(从量税)AdValoremTariff(从价税)MixedorCompoundTariff(混合税)AlternativeDuties(选择税)Advantagesan
7、ddisadvantagesofSpecificTariffAdvantages：Easytohandle.手续简便，无须审查货物的规格、价格和品质，可以节约征税成本和费用；进口价格下跌时，关税仍保持一定水平，因而不影响保护作用；可防止进口商谎报进口价格。Disadvantages对等级、品质、价格不同的货物按同一税率征收，税负不合理；税率固定，没有弹性，税额不随物价涨落而变化，失去了市场价格机能。商品的价格越高，从量税对国内市场的保护程度越低AdvantagesofAdValoremTariffEasytoest
