国际贸易理论双语课件7PPT课件下载推荐.ppt
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TariffnTariffsareusuallyassociatedwithprotectionism,theeconomicpolicyofrestrainingtradebetweennations.Forpoliticalreasons,tariffsareusuallyimposedonimportedgoods,althoughtheymayalsobeimposedonexportedgoods.nInthepast,tariffsformedamuchlargerpartofgovernmentrevenuethantheydotoday.nWhenshipmentsofgoodsarriveatabordercrossingorport,customsofficersinspectthecontentsandchargeataxaccordingtothetariffformula.Sincethegoodscannotcontinueontheirwayuntilthedutyispaid,itistheeasiestdutytocollect,andthecostofcollectionissmall.Tradersseekingtoevadetariffsareknownassmugglers.Therearevarioustypesoftariffs:
@#@nAnadvaloremtariffsisasetpercentageofthevalueofthegoodthatisbeingimported.Sometimestheseareproblematic,aswhentheinternationalpriceofagoodfalls,sodoesthetariff,anddomesticindustriesbecomemorevulnerabletocompetition.Conversely,whenthepriceofagoodrisesontheinternationalmarketsodoesthetariff,butacountryisoftenlessinterestedinprotectionwhenthepriceishigh.nTheyalsofacetheproblemofinappropriatetransferpricingwhereacompanydeclaresavalueforgoodsbeingtradedwhichdiffersfromthemarketprice,aimedatreducingoveralltaxesdue.Therearevarioustypesoftariffs:
@#@nASPECIFICtariff,isanimportantdutythatassignsafixedmonetarytaxperphysicalunitofthegoodimported.Thus,aspecificdutymightbe$xxpertonimported.Thetotalimporttaxbillisleviedinaccordancewiththenumberofunitscomingintotheimportingcountryandnotaccordingtothepriceorvalueoftheimports.Taxauthoritiescancollectspecifictariffswitheasebecausetheyneedtoknowonlythephysicalquantityofimportscomingtothecountry,nottheirmonetaryvalue.nHowever,thespecifictariffhasafundamentaldisavantageasaninstrumentofprotectionfordomesticproducersbecauseitsprotectivevaluevariesinverselywiththepriceoftheimport.Therearevarioustypesoftariffs:
@#@nAREVENUEtariffisasetofratesdesignedprimarilytoraisemoneyforthegovernment.Atariffoncoffeeimportsimposedbycountrieswherecoffeecannotbegrown,forexampleraisesasteadyflowofrevenue.nRevenuetariffisanimportantsourceforthegovernmenttocalculatetotherevenue.nButifthetariffistoohigh,maybeithassomeeffectsagainstthegovernmentswishes.Therearevarioustypesoftariffs:
@#@nARETALIATORYtariffisoneplacedagainstacountrywhoalreadychargestariffsagainstthecountrychargingtheretaliatorytariff.ne.g.IftheUnitedStatesweretochargetariffsonChinesegoods,ChinawouldprobablychargeatariffonAmericangoods,also.nTheseareusuallyusedinanattempttogetothertariffsrescinded.Therearevarioustypesoftariffs:
@#@nAPROTECTIVEtariffisintendedtoartificiallyinflatepricesofimportsandprotectdomesticindustriesfromforeigncompetitionespeciallyfromcompetitorswhosehostnationsallowthemtooperateunderconditionsthatareillegalintheprotectednation,orwhosubsidizetheirexports.nAnenvironmentaltariff,similartoaprotectivetariff,isalsoknownasagreentarifforeco-tariff,andisplacedonproductsbeingimportedfrom,andalsobeingsenttocountrieswithsubstandardenvironmentalpollutioncontrols.Therearevarioustypesoftariffs:
@#@nPreferentialdutiesaretariffratesappliedtoanimportaccordingtoitsgeographicalsource;@#@acountrythatisgivenpreferentialtreatmentpaysalowertariff.nEg.PreferentialdutiesintheEuropeanUnionenableagoodcomingintooneEUcountryfromanotherEUcountrytopayzerotariff.ThesamegoodusuallywouldpayapositivetariffifarrivingfromacountryoutsidetheEUunlesssomeotherspecialarrangementwereineffect.Therearevarioustypesoftariffs:
@#@APROHIBITIVEtariffisonesohighthatnearlynooneimportsanyofthatitem.Aprohibitivetariffwouldexistifagoodhadatariffrateof200%,buttherearezeroimportsofthisgoodbecauseofthisrate.MeasurementofTariffsnAprominentissueintariffdiscussionsconcernstheheightofacountrysaveragetariffor,inotherwords,howmuchpriceinterferenceexistsinacountrystariffschedule.Theproblemarisesbecauseallcountrieshavealargenumberofdifferentratesonimportedgoods.Howdowedeterminetheaveragetariffratefromthisgreatvariety?
@#@Unweighted-averagetariffratenSupposethatwehaveonlythreeimportedgoodswiththefollowingtariffrates:
@#@nA:
@#@10%;@#@nB:
@#@15%;@#@nC:
@#@20%.nTheunweighted-averageoftheseratesis,n(10%+15%+20%)/3Unweighted-averagetariffratenTheproblemwiththistechniqueisthatitdoesnottakeintoaccounttherelativeimportanceoftheimports:
@#@ifthecountryimportsmostlygoodA,thisunweightedaveragewouldtendtooverstatetheheightofthecountrysaveragetariff.Weighted-averagetariffratenSupposethatwehaveonlythreeimportedgoodswiththefollowingtariffr