《国际经济与贸易教学讲义》Trade_policy__Chapter_3_.pptVIP

Chapter 2 Instruments of Trade Policy Learning Objectives 1. To learn about import tariffs and their measurement; 2. To learn some of the non-tariff barriers; 3. To understand export promotion measures and reasons for export control. §1. Tariff Barriers Definition of tariff Purpose of a duty To increase the price of goods to make domestic goods more competitive (e.g. automobiles); To raise tax revenues for a government; To punish exporters or countries for unfair trade practices (e.g. anti-dumping duties); To adjust trade structure; Etc. There are various kinds of import tariffs → 1. Forms of import tariffs -- according to the methods used in imposing (1) Specific duty (从量税 ); (2) Ad valorem duty (从价税); (3) Mixed or compound duty (混合税); (4) Alternative duties (选择税). (1) Specific duty – 从量税 A specific duty is an import duty that assigns a fixed monetary (dollar) tax per physical unit of the goods imported. E.g. $25 per ton; 2 cents per pound. 从量税额＝商品数量﹡每单位税率 Advantages of Specific duty Easy to collect ? only the physical quantity of imports is needed to know ? low cost in collecting duties Disadvantages of Specific duty （1） It can not reflect price varies immediately, when inflation occurs, it will be disadvantage for domestic producers. E.g. If the import price is $5 and the tariff is $1 per unit, this is equivalent to a 20% tariff. But if inflation occurs, and the price rises to $10, the specific duty is now only 10% of the value of the import. （2）Commodities under the same tariff schedule(税则), without considering their price or quality, has the same tariff rate ? unfair, unreasonable （e.g. watches） The application of Specific duty Commonly, specific duty is levied on those commodities with low quality or low price. In the developed countries, specific duty is mainly levied on foods, beverages, animal and vegetable oils, etc. In the USA, specific duty accounts for about 33% of its tariffs. Specific duty plays more important role in the developin