download ¹¸œçœçœç§ç²¾“课程 ›½ é™… è´¸ “ Chapter 8: Tariff 第…«ç«  …³ ç¨ ¹¸œ¤–语¤–è´¸¤§­¦›½é™…ç»è´¸­¦é™¢

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  • Slide 1
  • Slide 2
  • Chapter 8: Tariff
  • Slide 3
  • Slide 4
  • What does the poem mean? . (Robert Frost)
  • Slide 5
  • Tariff Overview 1.Defination Tariff is one of the tax imposed on goods when they are moved across a countrys custom territory, which levied the exporters or importers by the customs of the government. Are Custom Territory & National Territory the same?
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  • 2. Character:compulsory, gratuitous preordained. 3. Property indirect tax.
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  • 4. Functions of Tariff a. Fiscal revenue b. Protecting the manufacturing and the market of domestic industrial and agricultural products. c. Adjusting the structure of import and export goods.
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  • 5 Ways to charge tariff (1) Specific tariff A fixed sum tax per unit of a traded commodity. (2)Ad valorem tariff A fixed percentage tax on the traded commodity. (3) A compound (or Mixed) tariff A combination of an ad valorem and specific tariff. (4) Alternative Duties
  • Slide 9
  • 6 Types of tariffs (1)An import tariff is a tax (or duty) on imported goods or services. This is the most common form of tariff. (2)An export tariff is a tax on exported goods or services. This is rarely seen in developed countries but is occasionally practiced in developing countries to generate government revenue. (3)Transit tariff
  • Slide 10
  • Types of Import Tariffs 1 General import tariff 2 The Most Favored Nation duty (normal tariff): a import preferential tariff is applicable to the countries which have the bilateral or multilateral agreements. Normal Trade Relations (NTR) is formerly known as the Most Favored Nation (MFN)
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  • 3. Variable levy = threshold price-import price 4. Preferential duties
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  • 5 Generalized System of Preferences GSP is gained after the set up GSP resolution in 1968, which is the long efforts of the developing countries in the UNCTD. In the resolution, the products exported from the developing countries or districts to the developed countries are gained the general, nondiscriminative and irreciprocal preferential tariff, especially finished products and semi-manufactures.
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  • The restrictions of the GSP in the action 1 The restriction to the preferential countries and districts (eg. USA); 2 The restriction of the region of the preferential goods; 3 The formulation of the range to the tariff reduction.
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  • 4 The protection of the Preference-giving countries non-responsibility scheduled limit the standard of competitive need graduate clause (product graduation, country graduation)
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  • 5 The regulation to the place origin Process criterion Value-added criterion Regulation of direct consignment
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  • 6. Import surcharge (specific tariff) The tariff imposed temporarily because some specific reasons. Such as: complete trade deficit; implementation of trade retaliation; implementation of anti-dumping or countervailing.
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  • 1 Anti-dumping Dumping refers to the export of a commodity at below cost or at a lower price than the commodity is sold domestically. Salvatore
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  • Main basis to recognize whether dumping exists or not 1 Whether the export price is lower than the fair value. 2 Whether the dumping brings a serious injury or threat to the similar industrys build of import country and its market. 3 T he above two exist a causal relationship.
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  • What is normal (fair) value ? a. Domestic sales price in export or original country; b. The export price to the the third country c. The value of structure d. Surrogate country s price . 1993
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  • Economics analysis of dumping 3 conditions of dumping`s implementation (price discrimination ) Imperfect competition market; Domestic and foreign markets are segmented; Manufacturers face different flexibility of demand curve in the domestic and foreign markets. Df Dh)
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  • Extra-curricular reading and discussion How does the anti-dumping affect the Chinese foreign trade ? F:\ .htmF:\ .htm The situation of anti-dumpings implementation.
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  • (2 Counter-vailling Duties Subsidy: according to Agreement on Subsidies and Countervailing Measures(SCM) , subsidy is that government or any public body finance enterprises and government grant exports with any form of income or price support.
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  • (2 Counter-vailling Duties Counter-vailing duty is a kind of additional tax imposed on foreign imports that directly or indirectly accept any subsidies. Purpose: improve the price of imports, offset the amount of subsidy,weaken its competition, make it impossible to dump or compete at a low price in domestic market of importing courtry.
  • Slide 25
  • (3) The relative regulation of GATT/WTO 1 Precondition of imposed anti-subsidy tax a. Existence of subsidies b. The existence of material injury to the similar or identical products in the domestic; c. The causal relationship exists in the subsidy and injury. 2 The same product can be imposed tax either anti- dumping or anti-subsidy but forbid the both.
  • Slide 26
  • Review: Tariff 6 Tariff overview 6 Six types of import tariff