国际贸易 Ch.5 Tariffs.pptVIP

;In terms of the means of collection 按照征收的计算方法 Specific duty（从量税）: A tariff levied as a fixed charge for each unit of imported goods. Advantage: Can be easily collected. Disadvantage: It does not vary with the price of the good. Protective value varies inversely with the price of the import. ;(2) Ad valorem duty (从价税） A duty levied as a constant percentage of the value of imported goods. (25% tariff on the imported cars). Advantage: preserves the protective value of the trade interference. Disadvantages (difficulties): When the price falls, so does the tariff, and domestic industries become more vulnerable to competition. When the price rises，so does the tariff, but a country is often less interested in protection when the price is higher. ;(3) Mixed or compound duty (混合税） A combination of specific duty and ad valorem duty. (4) Alternative duty (选择税） When both the rate of a specific duty and an ad valorem duty are stipulated for a particular item, the customs would impose duties by adopting either of these two duties. （一般选择税额较高的一种征收）;2. In terms of the different tariff rates applied (1) Preferential duty (特惠税) A tariff levied against imports from a country that is being given favored treatment, as in a preferential trading arrangement. 一国对来自某个国家或地区的进口商品给予特别优惠的减免税待遇。 An historical example: Commonwealth or imperial preference, whereby Great Britain levied a lower rate if the goods was coming into Britain from a country that was a member of the British Commonwealth, such as Australia, Canada, or India. The EU negotiated a series of preferential trade agreements with certain developing nations in Africa, the Caribbean and the Pacific (ACP). ;(2) Generalized preferential duty （普遍优惠制税） A duty extended under the General System of Preferences (GSP). GSP is established in the early 1970s. 发达国家对发展中国家出口的产品给予普遍的，非歧视的，非互惠的优惠关税制度。其目标是扩大发展中国家出口，增加外汇收入，促进工业化。 Under the system, develope