国际贸易Chapter-5-tariffPPT课件

Chapter5TariffsTypesofTariffsTariffwelfareeffects中国关于关税减让的承诺5.1TypesofTariffs1.BythemethodofimposingatariffSpecificdutyAdvaloremdutyMixedorcompounddutyAlternativedutiesSpecificDutyDefinition:Afixedmonetarydutyperunitoftheimportedproduct.Advantage:Easytoapplyandadminister,particularlytostandardizedcommoditiesandstapleproductswherethevalueofthedutiablegoodscannotbeeasilyobserved.Disadvantage:Thedegreeofprotectionitaffordsdomesticproducersvariesinverselywithchangesinimportprices.AdValoremTariffDefinition:Apercentageappliedtoaproduct’svalueAdvantage:Tendstomaintainaconstantdegreeofprotectionfordomesticproducersduringperiodsofchangingprices.Disadvantage:Difficulttodeterminethevalueofanimportedproduct.MixedorCompoundTariffAcompoundtariffisacombinationofanadvaloremandspecifictariff.(Table5.2)如：日本税则规定对价格6000日元以下的手进口征收从价税15%，再加征从量税每只150日元。AlternativeTariffAtariffwhichtheauthoritycanchoosetousewhentherearetworatesforthesameimportedgoods.例如，印度对含酒精的饮料进口规定从量每公斤0.60卢比，从价税170%，择高而征。SelectedUStariffsProductDutyRateBrooms32centseachFishingreels24centseachWristwatches(withoutjewels)29centseachBallbearings2.4%advaloremElectricalmotors6.7%advaloremBicycles5.5%advaloremWoolblankets1.8cents/kg+6%advaloremElectricitymeters16centseach+1.5%advaloremAutotransmissionshafts25centseach+3.9%advaloremSource:U.S.InternationalTradeCommission,TariffSchedulesoftheUnitedStates(Washington,DC:U.S.GovernmentPrintingOffice,2004);http://www.usitc.gov/taffairs.htm.2.BythedifferenttariffratesappliedPreferentialDutiesDutiesunderGeneralizedSystemofPreferencesMost-favored-nation(MFN)DutiesGeneralDuties(1)PreferentialDutiesAspeciallylowimportdutyimposedongoodsfromacountrythathasatradeagreementofacertainkindwiththeimportingcountry.Forexample,inthedaysoftheBritishEmpire,importsfrommembercountriesweregrantedimperialpreferenceonimportedmaterials,whichlaterbecameCommonwealthPreference.当前最重要的特惠税是《洛美协定》国家之间的特惠税，它是欧洲经济共同体向参加协定的非洲、加勒比和太平洋地区的发展中国家单方面提供的特惠税(2)DutiesunderGeneralizedSystemofPreferences(GSP)GeneralizedSystemofPreferences(GSP)isapreferentialtariffsystemextendedbydevelopedcountries(alsoknownaspreferencegivingcountriesordonorcountries)todevelopingcountries(alsoknownaspreferencereceivingcountriesorbeneficiarycountries).ItinvolvesreducedMFNTariffsorduty-freeentryofeligibleproductsexportedbybeneficiarycountriestothemarketsofdonorcountries.ThreePrinciplesofGSPProgramGeneralized:industrializedcountriesgivethistreatmenttoallthemanufacturedorsemi-manufacturedgoodsoflessdevelopedcountries(LDCs).Non-discriminatory:industrializedcountriesgivethistreatmenttoallLDCs,withoutexception.Non-reciprocal:theLDCsdonotreciprocate;theyneedn’tgrantgoodsfromdevelopednationssimilarspecialtreatment.(3)Most-favored-nation(MFN)dutiesMFNdutiesaredutiesfornationsentitledtomost-favored-nationtreatment.UnderanMFNclauseacountrythatgrantstradeconcessionstoonepartyoftheagreementmustgrantthesameconcessionstoallsignatoriesoftheagreement.TwoexceptionstotheMFNclause:GeneralizedSystemofPreferences(GSP)RegionaltradingarrangementThepurposeofsuchatreatyprovisionistosimplifytariffbargainingandincreasethelikelihoodoftariffreduction.AllmembersofWTOareentitledtoMFNtreatment.(4)GeneralDutiesGeneraldutiesarenon-MFNtariffs,whichareappliedtocountrieswithoutMFNagreement.Acountry’stariffschedule(orcustomstariff)isalistingofallitsimportandexportduties.Inasingle-columnschedule,thetariffisthesameforaspecificproductregardlessofthecountryoforigin..Amulticolumnschedulediscriminatesamongexportcountries,withlowerratesapplyingtocountrieswithwhichtarifftreatieshavebeennegotiated.3.ByspecialpurposesCountervailingdutiesAnti-dumpingdutiesCountervailingDutiesAspecialdutyimposedonimportstooffsetthebenefitsofsubsidiestoproducersorexportersintheexportingcountries.DefinitionofSubsidyTheWTOSCM(SubsidiesandCountervailingMeasures)Agreementcontainsadefinitionoftheterm“subsidy”:Afinancialcontributionincludingdirecttransfersoffunds,potentialdirecttransfersoffundsorliabilities.ByagovernmentoranypublicbodywithintheterritoryofaMember.Confersabenefit.ThreeCategoriesofSubsidiesProhibitedsubsidies(redlightsubsidies)ExportsubsidiesImportsubstitutionsubsidiesActionablesubsidies(yellowsubsidies)Non-actionablesubsidies(greensubsidies)Anti-dumpingDutiesTheADPAgreementdefinesdumpingastheintroductionofaproductintothecommerceofanothercountryatlessthanitsnormalvalue.WTOmemberscanimposeanti-dumpingmeasures,ifWTOmembercanconfirm:Thatdumpingisoccurring,Thatthedomesticindustryproducingthelikeproductissufferingmaterialinjuryortheatofmaterialinjury,Andthatthereisacausallinkbetweenthetwo.DeterminationofNormalValueNormalvalueistheforeignhomemarketpriceofa“foreign-likeproduct”soldintheordinarycourseoftradeforconsumptionintheexportingcountry.Ifhome-marketsalesareincomparablebecausesuchsalesarefew,nonexistent,oratbelow-costprices,alternativemethodsaretobeused.ThirdcountrypriceConstructednormalvalue美国负责反倾销法规的两大机构在美国，负责反倾销的机构有两个，一个是美国国际贸易委员会，另一个是美国商务部。国际贸易委员会负责调查和裁决外来的倾销产品是否对本国同类工业造成了损害。商务部负责调查和裁决外来的进口产品是否低于公平价值在美国市场上倾销，并计算出倾销的幅度。如果国际贸易委员会裁决有关进口产品对美国同类工业造成了实质性的损害，商务部也裁决有关进口产品是低于公平价销售，商务部将发布征收反倾销税的命令，由海关执行。反倾销程序（以美国为例）起诉立案调查初裁核查终裁行政审查日落审查过程上诉4.BythedegreeofprotectionandeffectivenessofthetariffNominalTariffThenominaltariffissimplythetarifflistedinacountry’stariffscheduleEffectiveTariff---Theeffectivetariffrateisdefinedasthepercentagechangeinthevalueaddedinanindustrybecauseoftheimpositionofatariffstructurebythecountryratherthantheexistenceoffreetrade.---Itisanindicatoroftheactuallevelofprotectionthatanominaltariffrateprovidesthedomesticimport-competingproducers.Theformulaoftheeffectivetariffratetj是j行业最终产品的名义关税率aij是在自由贸易下j行业中各种投入i占最终产品的份额ti是对投入i征收的名义关税率Iftitj;ifti>tj,Ej(b+d),nationalwelfareisincreased.Ife=(b+d),nationalwelfareremainsconstant.Ife<(b+d),nationalwelfareisdiminished.Anoptimumtariffoptimizesalargenation’seconomicwelfare.Itreferstoatariffrateatwhichthepositivedifferencebetweenthegainofimprovingtermsoftradeandthelossofdecliningimportvolumeismaximized.Exercise:AssumethenationofAustraliaisasmallcountry.ItsdemandandsupplyschedulesforTVsareshowninthefollowingtable.PriceofTVsQuantityDemandedQuantitySupplied$50005040010403002030200302010040100500a.DetermineAustralia’smarketequilibrium.(1)Whataretheequilibriumpriceandquantity?(2)CalculatethevalueofAustraliaconsumerandproducersurplus.b.Underfree-tradeconditions,supposeAustraliaimportsTVsatapriceof$100each.(1)HowmanyTVswillbeproduced,consumedandimported?(2)CalculatethedollarvalueofAustralianconsumerandproducersurplus.c.Toprotectitsproducersfromforeigncompetition,supposeAustraliagovernmentleviesaspecifictariffof$100onTVimports.(1)DeterminetheeffectsofthetariffonthepriceinAustralia,thequantityofTVssuppliedbyAustralianproducers,thequantityofTVsdemandedbyAustralianconsumers,andthevolumeoftrade.(2)CalculatethereductioninAustralianconsumersurplusduetothetariff-inducedincreaseinthepriceofTVs.(3)Calculatethevalueofthetariff’sconsumption,protective,redistribution,andrevenueeffects.(4)Whatistheamountofthedeadweightwelfareloss?