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1、Chapter2InstrumentsofInternationalTradePolicy国际贸易措施Lesson1Tariff关税措施CompanyLogo1.GeneralIntroductionofTariff 关税概述（Tariff，Customsduty）Tariffisataxorcustomsdutyleviedonacommoditybythecustomsofthecountrywhenitisimportedorexported.Asonekindofrevenue,tariffiscompulsory,un-reimbursingandfixedetcass
2、ameasotherkindsoftaxation;ontheotherhand,tariffhasitsowncharacteristicsasfollows:CompanyLogo1.1tariffisasortofindirecttax关税是一种间接税Thetariffistakenaspartofthecommoditycostandaddedtothepricefinallybytheimporterorexporteralthoughthepayeroftariffisimporterorexporter.Thebeareroftariffisthebuyerorco
3、nsumerattheend.CompanyLogo1.2Subjectoftariffandobjectoftariff关税的税收主体和税收客体Subjectoftaxation:thetaxpayeroftariff,theimporterorexporterofthecommodityObjectoftaxation:theimportedorexportedcommodityCompanyLogo1.3Thelevyscopeoftariffisboundedwithcustomborderandthelevieriscustoms 关税的征收范围是以关境为界，关税的征收
4、机构是海关Customsisanationaladministrationsetonthecustomsboundary,withthefunctionofsupervisionandmanagement,levyoftariff,banningofsmuggle,temporarystorageofgoodsaswellasworkingoutimportandexportstatisticsetc..Thescopewherecustomsexecutesitsfunctioniscalledascustomsarea.CompanyLogo2.FunctionsofTari
5、ff关税的作用Therearetwofunctionsforlevyingtariff:1st,Thetariffisleviedtoincreasethecountry’srevenue,withwhichfunctionthetariffiscalledasrevenuetariff.2nd,Thetariffisleviedinpurposeofprotectingthehomecountry’sindustryanddomesticmarket,thetariffwiththefunctioniscalledasprotectiontariff.CompanyLogo3.
6、ClassificationofTariff关税的种类3.1Inaccordancewiththelevyobjectandflowdirectionofcommodities,tariffmaybeclassifiedintoimportduty,exportduty,andtransitduty.3.1.1ImportDuty进口税Importdutyisleviedbytheimportcountryaccordingtotherelativetariffregulationsonthecommoditiesimportedfromothercountriesorfreep
7、ort,exportprocessingzoneandbondedwarehousetotheimportcountry’smarket.Importdutyisalsonamedasnormaltarifforimporttariff.CompanyLogoImportdutymaybeclassifiedintogeneraltariffrate,MFN(mostfavorednation)tariffrate,preferentialtariffrate,GSP(gener
