进口税（import tariff)

A.A. FOB

B.B. CIF

C.C. CFR

D.D. FCA

和改善国际收支的话，会发生什么情况呢？

Using the DD-AA model，analyze the output and balance of payments effects of an import tariff under fixed exchange rates．What would happen if all countries in the world simultaneously tried to improve employment and the balance of payments by imposing tariffs？

tion of China’s automobile market. Considering the fact that there is only one car for every 250 Chinese at present, the potential auto market is extremely attractive. China has cut its average tariff rate several times and promised to continue to cut its automobile import tariff. China has virtually opened its auto market to the outside world. China is seeking partners for its automobile industry, and we should walk up and take the opportunity.(英译汉)

Role of Customs Agencies

When importing goods into any country, a company must be totally familiar with the customs operations of the importing country. In this context, "customs" refers to the country's import and export procedures and restrictions, not its cultural aspects. The primary duties of the US Customs Service, for example, are "the assessment and collection of all duties, taxes, and fees on imported merchandise, the enforcement of customs and related laws, and the administration of certain navigation laws and treaties". As a major enforcement organization, it "combats smuggling and frauds on the revenue and enforces the regulations of numerous other Federal agencies at port of entry and along the land sea borders of the United States". An importer needs to know how to clear goods, the duties that must be paid, and special laws that exist.

When merchandise reaches the port of entry, the importer must file documents with customs officials in which a tentative value and tariff classification are assigned to the merchandise. The US govemment has over 10 000 tariff classifications, and about 60% of them are subject to interpretation. That is, a particular product could fit more than one classification. In these cases, customs officials examine the goods to determine whether there are any restrictions on their importation. If there are none, the importer pays the duty and the goods are released. The amount of the duty depends on the product's country of origin, the type of product, and other factors.

A broker or other import consultant can help an importer minimize import duties by doing the following :

(1) Valuing products in such a way that they qualify for more favorable duty treatment. Different product categories have different duties. Finished goods usually have a higher duty than do parts and components.

(2)Qualifying for duty refunds through drawback provision. Some exporters use in their manufacturing process imported parts and components on which they paid a duty. In the United States, the drawback provision allows exporters to apply for a refund of 99% of the duty on the imported goods, provided the goods are used in the manufacture of goods that are exported.

(3) Deferring duties by using bonded warehouses and foreign trade zones. Companies do not have to pay duties on imports stored in bonded warehouses and foreign trade zones until the goods are removed for sale or used in a manufacturing process.

(4) Limiting liability by properly marking an import's country of origin. Governments assess duties on imports based in part on the country of origin, a lower duty on an import may be had by ensuring that the import's country of origin is accurate. In the United States, if an article or its container is not properly marked when it enters the country, a marking duty equal to 10% of the customs value of the article is assessed.

A direct identification drawback is permitted on imported merchandise that is actually used to manufacture goods for export, provided the imported goods are not used for final consumption domestically and are exported within a certain period of the import date. Sometimes domestic merchandise is substituted for merchandise that was imported for eventual export, in which case substitution drawback is permitted for duties on the imported merchandise.

Questions for reading :

某小国能够以每单位10的国际价格进口某种产品。这种产品在该国国内的供给曲线为：S=50+5P，需求曲线为：D=400-10P。另外，每1单位的产品能够产生价值为10的边际社会收益。

a．试计算对每单位进口产品征收5个单位的关税给社会福利造成的全部影响。

b．计算5个单位的生产补贴给社会福利造成的全部影响。

c．为什么生产补贴产生的社会福利所得比关税多？

d．最优生产补贴是多少？

A small country can import a good at a world price of 10 per unit．The domestic supply curve of the good is

S=50+5P．

The demand curve is

D=400-10P．

In addition，each unit of production yields a marginal social benefit of 10．

a．Calculate the total effect on welfare of a tariff of 5 per unit levied on imports．

b．Calculate the total effect of a production subsidy of 5 per unit．

c．why does the production subsidy produce a greater gain in welfare than the tariff？

d．What would the optimal production subsidy be？

A.进口税、销售增值税VAT

B.消费税、营业税

C.进口税、消费税

D.营业税、销售增值税VAT

下列哪几项行为符合《关税和贸易总协定》的规定，哪几项不符合？

a．美国对任何一个对美出口超过其从美国进口量2倍的国家征收20%的关税；

b．美国对小麦出口实行补贴。以夺回一部分被欧盟抢走的市场；

c．美国对加拿大木材征收进口关税，却没有对其他关税进行相应比例的削减；

d．加拿大应美国的要求，对本国木材出口征税以安抚美国木材生产商；

e．一项对高科技领域如电子和半导体的科研提供补贴的计划；

f．政府对由于进口竞争而失业的工人提供特殊资助。

Which of the following actions would be legal under GATT，and which would not？

a．A U.S. tariff of 20 percent against any country that exports more than twice as much to the United States as it imports in return．

b．A subsidy to U.S. wheat exports，aimed at recapturing some of the markets lost to the European Union．

C．A U.S. tariff on Canadian lumber exports，not matched by equivalent reductions on other tariffs．

d．A Canadian tax on lumber exports，agreed to at the demand of the United States to placate U.S. lumber producers．

e．A program of subsidized research and development in areas related to high-technology goods such as electronics and semiconductors．

f．Special government assistance for workers who lose their jobs because of import competition．

A.差价税

B.国内消费税

C.进口税

D.反贴补税

A.进口税

B.出口税

C.进出口税

D.过境税

A.空中客车飞机使用美国制造的飞机引擎。

B.对其他国家的物品征收进口税。

C.对进口到美国的物品使用配额。

D.意大利公民在德国工作。

E.日本金融机构为美国企业贷款。