国贸International Trade Theory and PracticePPT课件

1、International Trade Theory and PracticeBackground Information第1页/共82页第2页/共82页第3页/共82页n Basic concept of international traden Tariff Barriersn Non-Tariff Barriers第4页/共82页 International trade is the exchange of goods and services across national borders or territories. (P3) 国际贸易 是指世界各个国家（地区）之间商品和劳务的交换

2、活动第5页/共82页JudgeAre the following activities international trade? Midea sells house appliance to Qingdao Advance Company Britain export wine to Brazil A small Chinese factory do OEM for P&G A tour group of 20 Cantonese travels in Australia Wang, a university student, sells his invention of a new

3、water-proof material to a Japanese company Yangs parents invest $500,000 in America and earn $ 10,000 annually第6页/共82页* Visible & invisible tradeVisible trade有形贸易Trade in goods, merchandiseInvisible trade无形贸易Trade in services, technique第7页/共82页1. Visible trade: Standard International Trade Class

4、ification. 联合国国际贸易标准分类 0Food stuffs食品及主要供食用的活动物1Beverage & tobacco饮料及烟类2Non-food items (not including fuels)燃料以外的非食用粗原料3Mineral fuel, lubricating oil and related raw material 矿物燃料、润滑油及有关原料4Animal and vegetable oils and fats and wax 动植物油脂及油脂5Chemical industrial products and related products 未列名化学

5、品及有关产品6Finished products classified by raw material 主要按原料分类的制成品7Machinery and transportation equipment 机械及运输设备8Other products 杂项制品9Items unclassified commodities 没有分类的其他商品04 Primary products初级品5 8 Manufactured products制成品初级产品、制成品在进出口商品中所占的比重就表示了贸易的商品结构。第8页/共82页2. Invisible trade （1）技术产品，如专利（发明、实用新型、

6、外观设计）、方法、配方等； （2）服务产品，如提供运输、保险、金融、旅游、信息咨询等； （3）和商品进出口有关的一切从属费用的收支，如运输费、保险费、商品加工费、装卸费等； （4）和商品进出口无关的其他收支，如国际旅游费用、外交人员费用、侨民汇款、使用专利特许权的费用、国外投资汇回的股息和红利、公司或个人在国外服务的收支等。第9页/共82页Judge whether its Visible or Invisible trade: 1. Japan imports wood to produce disposable chopsticks 2. a tour to London provided

7、 by a travel agency in Foshan, Guangdong 3. CitiBank remits(=transfers) a sum of money to its overseas partner 4. China sells salt to other countries 5. a flight from Guangzhou to Manila provided by China Southern Airline 6. America buys Honda cars from Japan 7. mobile phone bill arising by roaming

8、to other countries 8. freight (carriage or transport of goods between countries) 9. a Shunde factory sells furniture to Russia 10. insurance on movable goods during the course of shipment between countries 11. Elephoa, Inc, a wholly owned American subsidiary in Malaysia, has after-tax profits 12. Au

9、stralia exports seafood 13. a Philippines babysitter in Hong Kong sends her salary to her hometown第10页/共82页 Visible: 1. Japan imports wood to produce disposable chopsticks 4. China sells salt to other countries 6. America buys Honda cars from Japan 9. a Shunde factory sells furniture to Russia 12. A

10、ustralia exports seafood Invisible 2. a tour to London provided by a travel agency in Foshan, Guangdong 3. CitiBank remits(=transfers) a sum of money to its overseas partner 5. a flight from Guangzhou to Manila provided by China Southern Airline 7. mobile phone bill arising by roaming to other count

11、ries 8. freight (carriage or transport of goods between countries) 10. insurance on movable goods during the course of shipment between countries 11. Elephoa, Inc, a wholly owned American subsidiary in Malaysia, has after-tax profits 13. a Philippines babysitter in Hong Kong sends her salary to her

12、hometown第11页/共82页Import Protection Policy: Tariffs (关税)Chapter 5 第12页/共82页Chapter 5 Instruments of Trade Policy (P77)o Tariff Barrierso Non-Tariff Barriers第13页/共82页 The definition of tariff The purpose of tariff The classification of tariff 1. Tariff第14页/共82页Definition A tariff is a tax, or duty, le

13、vied on a commodity when it crosses the boundary of a customs area by the nations customs.Import duties are more common than export duties.关境；关税区第15页/共82页Purpose to increase the price of goods. to raise tax revenues for a government to punish exporters or countries for unfair practices.Read P77 &

14、; find it out.第16页/共82页Classification of import dutiesAccording tothe means of collection (根据征收方法)the different tariff rates applied (根据征收的税率)special purposes for collection (根据特殊原因）第17页/共82页.Forms of import duties 1. According to the means of collection 根据征收方法：Specific duty 从量税Ad valorem duty 从价税Mi

15、xed or compound duty 混合税Alternative duty 选择税第18页/共82页(1) Specific duty 从量税 Definition: A specific duty is a fixed charge for each unit of imported goods. e.g. $1 per kilogram of sugar第19页/共82页US$2 per bag of flour第20页/共82页Total of specific duty= quantity of commodity specific duty per unitAdvantage:

16、 easy to collectDisadvantage: doesnt take price changes into account 1000 tons$25 per ton = $25000 第21页/共82页Application Frozen chicken 急冻鸡 Films 胶卷 Camera 照相机，摄像机 Crude oil 石油原油Which kinds of commodities adopt specific duty in China?第22页/共82页(2) Ad valorem duty 从价税 Definition: The ad valorem duty is

17、 levied as a constant percentage of the monetary value of the imported good. e.g. 25% tariff on the imported cars第23页/共82页10% tariff on jewel第24页/共82页Total of ad valorem duty= Total value of commodity ad valorem duty rateAdvantage: take price changes into accountDisadvantage: need to know the moneta

18、ry value of the good and the seller is tempted to undervalue the price 10 % $ 500000 = $50000 第25页/共82页Application Ad valorem duties have come into widespread use. China is one of the countries which adopt ad valorem duty.* e.g. 如我国1997年税则规定，税则号列90041000项下的太阳镜应征税额为其进口完税价格的20。 第26页/共82页(3) Mixed or c

19、ompound duty 混合税 Definition: A mixed or compound duty refers to a combination of specific duty and ad valorem duty on imported items. e.g. Japan levies on imported watches 15% ad valorem duty plus ￥150E specific duty per watch. 第27页/共82页Total of compound duty= total of specific duty + total of ad va

20、lorem dutyAdvantage: combine the advantages of the previous dutiesDisadvantage: the procedure is relatively complicated= (Specific duty per unit total quantity) + (Ad valorem duty rate total value) 第28页/共82页Application Country A assesses a compound duty on imports of car batteries. The duty consists

21、 of 10% of the value plus $1.00 per battery. A shipment of 100 batteries valued at $2000 would be assessed at a $_ Compound duty. 10% $2000+ $1100=$300第29页/共82页(4)Alternative duty 选择税 Definition: Both the rate of specific duties and ad valorem duties are stipulated for a particular item, the customs

22、 would impose duties by adopting the higher one. 第30页/共82页Applicationcar batteries10% of the value or $1.00 per battery A shipment of 100 batteries valued at $200010% $2000 $1100$200第31页/共82页.Forms of import duties 2. According to the different tariff rates applied. 根据征收的税率：Preferential duties 特惠关税D

23、uties under generalized system of preference (GSP) 普惠制关税MFN duties 最惠国关税General duties 普通关税第32页/共82页（1）Preferential duties 特惠关税 Definition: Preferential duties is a tariff levied against imports from a country that is being given favored treatment. 特惠关税是指对从某个国家或地区进口的全部或部分商品，给予特别优惠的低关税或免税待遇，其他国家或地区不享

24、受这种待遇。特惠关税有的是互惠的，有的是非互惠的。第33页/共82页British Commonwealth英联邦第34页/共82页Great Britain AustraliaIndiaCanadaBritish CommonwealthPreferential duty第35页/共82页第36页/共82页France GermanyGreeceItalyEuropean UnionZero duty第37页/共82页 亚太经济合作组织 APEC（Asia-Pacific Economic Cooperation） 第38页/共82页北美自由贸易区（North American Free T

25、rade Area， NAFTA） 第39页/共82页东南亚国家联盟(ASEAN) (Association of Southeast Asian Nations)第40页/共82页(2)Duties under general system of preference (GSP) 普惠制关税Definition of GSPGSP is a system currently in place where a large number of developed countries permit duty-free entry of a selected list of products if

26、those products are imported from particular developing countries. 普惠关税是发达国家给予发展中国家制成品和半制成品的一种普遍的，非歧视的和非互惠的关税优惠。第41页/共82页注意：(a) Country eligibility criteria A selected list of LDCs 受惠国名单Not all the developing countries are eligible. Some countries are excluded from GSP schemes. OPECcommunism第42页/共82页

27、石油输出国组织 OPECOrganization of the Petroleum Exporting Countries; 欧佩克 第43页/共82页(b) Product eligibility criteria A selected list of products 受惠产品名单Not all the products enjoy GSP duties. e.g. : Under the first GSP scheme of the United States, there are some 3000 articles that have been designated as elig

28、ible. Certain articles can never receive duty-free treatment. e.g. : “” items: (1) textile and apparel article. (2) watches (3) certain electronic articles (4) certain steel articles (5) certain footwear articles (6) certain glass products. 第44页/共82页第45页/共82页(c) Competitive need criterion 竞争的需要，保护措施

29、More than 50 % of the total quantity importedCountries / products may be removed if total import from that country/ of that products exceed a certain value. 第46页/共82页(d) Graduation policy 毕业条款A product or all products could be removed from the GSP for one particular country if it were found that thi

30、s country is sufficiently competitive in a product or all products in the world market. 第47页/共82页(e) Rules of origin 原产地规则: criteria to determine the national source of a productThe rules of origin require that an article must be imported directly from the beneficiary country and note substantial tr

31、ansformation (实质性变化） 第48页/共82页FORM A(称为普惠制产地证) FORM E 是中国-东盟自贸区FORM F 智利产地证FORM P 中巴自由贸易协议FORM M 亚太协定 CO;C/O 一般产地证第49页/共82页(3) MFN duties 最惠国关税Definition: MFN duties are lower duties for nations entitled to most-favored-nation treatment. 最惠国关税是给予与进口国签订有最惠国待遇条款得贸易协定的国家或者地区所进口的商品较低的进口关税。All members of

32、 WTO are entitled to MFN treatment.第50页/共82页Application USAIndiaIndia reduces its tariff on US computersUS reduces its tariff on India clothingBilateral negotiationOther countries with MFNOther countries with MFN第51页/共82页(4) General duties 普通关税General duties are non-MFN tariffs, which are applied to

33、 countries without MFN agreement. 普通进口关税是指对原产于与进口国未订有关税互惠协议的国家或者地区的进口货物，按照普通税率增收的关税。普通进口关税税率一般都比较高。第52页/共82页ApplicationHSName优惠普通20081130花生酱309061178010领带14130第53页/共82页.Forms of import duties 3. According to special purposes 根据特殊原因：Countervailing duties 反补贴税Anti-dumping duties 反倾销税AdditionalDuties 附

34、加税附加税，是指一些进口国家对进口商品除征收一般进口税之外，还往往根据某种目的再加征的进口税。进口附加税通常是一种限制进口的临时性措施。第54页/共82页(1)Countervailing duties 反补贴税Countervailing duty is a tariff designed to “counter” the effects of the foreign export subsidy(出口补贴）. 第55页/共82页 (2)Anti-dumping duties 反倾销税Anti- dumping duties is the tariff levied on dumped im

35、ports. 第56页/共82页 is a situation of international price discrimination, where the price of a product when sold in the importing country is less than the price of that product in the market of the exporting country.Price in the importing country (Export price)100,000Tariff:10%Quantity:第65页/共82页Volunta

36、ry export restrains Voluntary export restrains (VER) 自动出口限制 A voluntary export restraint is a restriction set by a government on the quantity or value of goods that can be exported out of a country during a specified period of time. Often the word voluntary is placed in quotes because these restrain

37、ts are typically implemented upon the insistence of the importing nations. 是指在进口方的要求和压力下，出口方“自动”限制某种商品出口的数量或金额。 第66页/共82页VERsImposed by a state on its home firms exports as a result of diplomatic pressure.1.68 m units第67页/共82页Government procurement policyGovernment procurement policy 政府采购政策 National

38、 government, and even local government have more or less explicit restrictions against the public purchase of foreign-produced goods and services. In some instance, such restrictions even extend to foreign-owned subsidiaries located locally. 政府采购政策(Government Procurement Policy),是指国家制定法令，规定政府机构在采购时要

39、优先采买本国产品的做法。 Give preferences to domestically made products第68页/共82页CASECASE of Discriminatory government of Discriminatory government procurement policy procurement policy USA“Buy American” Act购买美利坚合众国货法案 Federal government agencies must purchase products from home U.S. firms unless the firms product price was more than 6% above the foreign suppliers price. (12% for some Department of Defense, even a time a 50%)第69页/共82页第70页/共82页Administrative classification Administrative classification （行政征税归类） Because tariff on goods coming into a country differ by type of goods, t