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国际贸易 Ch.5 Tariffs
;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
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