Chapter8tariff.ppt

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1、Chapter8TariffsAfterstudyingthischapter,youshouldbeableto:UnderstandadvaloremtariffDescribethedifferenceinvarioustypesofimportduties,especiallyanti-dumpingdutiesandcounter-vaillingdutiesinChinaDescribethestipulationsofGSPDescribeMFTanditsescapeclausesDiscusstheeffectsofdecreasingtariffo

2、nourcountry’seconomy§1TariffOverview1.1DefinitionandCharacters：Thetariffhasbeenthemostimportanttypeoftraderestrictionhistorically.Atariffisataxordutyleviedonthetradedcommodityasitcrossesanationalboundary.TariffshavebeensharplyreducedsincetheendofWWII.CASESTUDY5-1,5-2Characters:compulsor

3、y,gratuitous,preordained.Property:indirecttax1.2FunctionsofTariffa.Fiscalrevenue:Developingnationsrelyheavilyonexporttariffstoraiserevenuesbecauseoftheireaseofcollection(GhanaonitscocoaandBrazilonitscoffee).b.Protectingthemanufacturingandthemarketofdomesticindustrialandagriculturalprodu

4、cts.Industrialcountriesinvariablyimposetariffsorothertraderestrictionstoprotectsome(usuallylabor-intensive)industry.c.Adjustingthestructureofimportandexportgoods.1.3Waystochargetariff(1)Specifictariff:Afixedsumtaxperphysicalunitofthetradedcommodity.(2)Advaloremtariff:Afixedpercentageoft

5、hevalueofthetradedcommodity.(3)Acompound(orMixed)tariff:Acombinationofanadvaloremandspecifictariff.(4)AlternativeDutiesU.S.usestheasvaloremandthespecifictariffwithaboutequalfrequency,whereasEuropeancountriesrelymainlyontheadvalorem.1.4Typesoftariffs(1)AnimporttariffThisisthemostcommonfo

6、rmoftariff.Importtariffsaremoreimportantthanexporttariffs,andmostofourdiscussionwilldealwithimporttariffs.(2)AnexporttariffExporttariffsareprohibitedbytheU.S.Constitutionbutareoftenappliedbydevelopingcountriesontheirtraditionalexportstogetbetterpricesandraiserevenues.(3)Transittariff§2T

7、ypesofImportTariffs1.1Generalimporttariff1.2TheMostFavoredNationDuty(normaltariff):animportpreferentialtariffisapplicabletothecountrieswhichhavethebilateralormultilateralagreements.Note:NormalTradeRelations(NTR)isformerlyknownastheMostFavoredNation(MFN)1.3VariableleviesVariable