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

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 or

2、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 is a sor

3、t 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.l Company

4、 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 of tariff is 1

5、.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 management,le

6、vy 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 tariff is levied to in

7、crease 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 of Tariff关税的种类l 3.1 In acc

8、ordance 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 imported from other countries or f

9、ree 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 tariff rate,GSP(generalized system pref

10、erence)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 the highest rate,higher than the preferent

11、ial 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.MFN(most favored nation)treatment means that t

12、he 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 large scope,but mainly on preferential tariff.The MFN ta

13、riff 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 or region.The preferential duties is applied in purpose of the

14、 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.Variety种类 l The origin of preferential tariff is from the trade rel

15、ation 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

16、,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 zero duty,and the preferential duty recipient country is not required to grant rev

17、erse 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 grant a generalized,non-discriminatory,and non-reciprocal tariff preferential treatment

18、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.Currently,most of countries dont levy export duty on the exported commodities in general.Export duty

19、 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 the less developed countries)levying export duty.Company Logo3.1.3.Transit Duty过境税l Transit duty is

20、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 currently purely levy on the transit goods with little visa charges,stamping tax,registration fee,statistic char

21、ges 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,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 impor

22、ted 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-subsidy 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 i

23、mput 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 the same variety,thus threatening the survival of the industry of the import country.Company Logol Levy conditions:the ex

24、istence 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:Its a financial donation to the exporter or a income or price support on the exported commodity,which is supplied by the export

25、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Countervailing duty:also known as anti-subsidy duty,it is an extra duty imposed on the imported commodity which has received prize or

26、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 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。l Levy basis:征税的依据The amount of t

27、he 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 cancel or limit

28、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 domestic price of the commodity produced by the import country is higher than the imported,the levy amount is variable subject to the difference betwe

29、en 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,alternative 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 a

30、nd the 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.l Amount of specific d

31、uty=Quantity of imported goods X Specific duty rateCompany Logol 2)Characteristics特点l The 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 dut

32、y amount cannot be variable with the fluctuation of market price,the control function of the specific duty is weakened when the price isrising.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,

33、little difference in prices of the same sort,imported in large quantity.The commodities levied are mostly corn,cotton and the like 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

34、 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 price 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 T

35、he 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 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 i

36、s stipulated that the general duty rate is 60%and MFN duty rate is 4.7%for the import of feather products.l The calculation 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 du

37、ty 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 Logo3.3.4 Alternative Duty选择税l In tariff regulation,some commodities are listed with both specific duty rate and ad valorem duty

38、 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 duty is used,in this way both duty amount and protection function are ensured.Company Logo4.Customs

39、 Tariff海关税则l Customs Tariff,a regulation book about the duty levy on the imported and exported commodities 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,expre

40、ssing countrys tariff policy in details.l There are 2 parts in Customs Tariff:one part is about the 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

41、 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.General 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-dump

42、ing,countervailing,import quota,auto export restriction,technical trade barrier and protection 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 Bei

43、ng more flexible and well-targeted灵活性和针对性l Generally speaking,the establishment,adjustment 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 chan

44、ge and adjustment on tariff rates.l Comparing to it,the measures of non-tariff 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 Bein

45、g more effective有效性l Tariff are usually implemented in order to raise the 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 commo

46、dities by means of export subsidy,dumping etc.l But some non-tariff barriers 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

47、 form after being determined,and implemented legally.On the contrary,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 speci

48、al standards and inspection procedures on some commodities in 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 barri

49、ers.Company Logo2.Classification of Non-tariff barriers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 tra

50、de with other countries.Company Logo2.1 Import Quota进口配额制l Import Quotas,it is set by a countrys government to restrict the import quantities or 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