國貿(mào)International Trade Theory and PracticePPT課件

1、International Trade Theory and PracticeBackground Information第1頁/共82頁第2頁/共82頁第3頁/共82頁n Basic concept of international traden Tariff Barriersn Non-Tariff Barriers第4頁/共82頁 International trade is the exchange of goods and services across national borders or territories. (P3) 國際貿(mào)易 是指世界各個國家（地區(qū)）之間商品和勞務(wù)的交換

2、活動第5頁/共82頁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頁/共82頁* Visible & invisible tradeVisible trade有形貿(mào)易Trade in goods, merchandiseInvisible trade無形貿(mào)易Trade in services, technique第7頁/共82頁1. Visible trade: Standard International Trade Class

4、ification. 聯(lián)合國國際貿(mào)易標(biāo)準(zhǔn)分類 0Food stuffs食品及主要供食用的活動物1Beverage & tobacco飲料及煙類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 礦物燃料、潤滑油及有關(guān)原料4Animal and vegetable oils and fats and wax 動植物油脂及油脂5Chemical industrial products and related products 未列名化學(xué)

5、品及有關(guān)產(chǎn)品6Finished products classified by raw material 主要按原料分類的制成品7Machinery and transportation equipment 機(jī)械及運(yùn)輸設(shè)備8Other products 雜項制品9Items unclassified commodities 沒有分類的其他商品04 Primary products初級品5 8 Manufactured products制成品初級產(chǎn)品、制成品在進(jìn)出口商品中所占的比重就表示了貿(mào)易的商品結(jié)構(gòu)。第8頁/共82頁2. Invisible trade （1）技術(shù)產(chǎn)品，如專利（發(fā)明、實用新型、

6、外觀設(shè)計）、方法、配方等； （2）服務(wù)產(chǎn)品，如提供運(yùn)輸、保險、金融、旅游、信息咨詢等； （3）和商品進(jìn)出口有關(guān)的一切從屬費(fèi)用的收支，如運(yùn)輸費(fèi)、保險費(fèi)、商品加工費(fèi)、裝卸費(fèi)等； （4）和商品進(jìn)出口無關(guān)的其他收支，如國際旅游費(fèi)用、外交人員費(fèi)用、僑民匯款、使用專利特許權(quán)的費(fèi)用、國外投資匯回的股息和紅利、公司或個人在國外服務(wù)的收支等。第9頁/共82頁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頁/共82頁 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頁/共82頁Import Protection Policy: Tariffs (關(guān)稅)Chapter 5 第12頁/共82頁Chapter 5 Instruments of Trade Policy (P77)o Tariff Barrierso Non-Tariff Barriers第13頁/共82頁 The definition of tariff The purpose of tariff The classification of tariff 1. Tariff第14頁/共82頁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.關(guān)境；關(guān)稅區(qū)第15頁/共82頁P(yáng)urpose 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頁/共82頁Classification of import dutiesAccording tothe means of collection (根據(jù)征收方法)the different tariff rates applied (根據(jù)征收的稅率)special purposes for collection (根據(jù)特殊原因）第17頁/共82頁.Forms of import duties 1. According to the means of collection 根據(jù)征收方法：Specific duty 從量稅Ad valorem duty 從價稅Mi

15、xed or compound duty 混合稅Alternative duty 選擇稅第18頁/共82頁(1) Specific duty 從量稅 Definition: A specific duty is a fixed charge for each unit of imported goods. e.g. $1 per kilogram of sugar第19頁/共82頁US$2 per bag of flour第20頁/共82頁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頁/共82頁Application Frozen chicken 急凍雞 Films 膠卷 Camera 照相機(jī)，攝像機(jī) Crude oil 石油原油Which kinds of commodities adopt specific duty in China?第22頁/共82頁(2) Ad valorem duty 從價稅 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頁/共82頁10% tariff on jewel第24頁/共82頁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頁/共82頁Application Ad valorem duties have come into widespread use. China is one of the countries which adopt ad valorem duty.* e.g. 如我國1997年稅則規(guī)定，稅則號列90041000項下的太陽鏡應(yīng)征稅額為其進(jìn)口完稅價格的20。 第26頁/共82頁(3) Mixed or c

19、ompound duty 混合稅 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頁/共82頁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頁/共82頁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頁/共82頁(4)Alternative duty 選擇稅 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頁/共82頁Applicationcar batteries10% of the value or $1.00 per battery A shipment of 100 batteries valued at $200010% $2000 $1100$200第31頁/共82頁.Forms of import duties 2. According to the different tariff rates applied. 根據(jù)征收的稅率：Preferential duties 特惠關(guān)稅D

23、uties under generalized system of preference (GSP) 普惠制關(guān)稅MFN duties 最惠國關(guān)稅General duties 普通關(guān)稅第32頁/共82頁（1）Preferential duties 特惠關(guān)稅 Definition: Preferential duties is a tariff levied against imports from a country that is being given favored treatment. 特惠關(guān)稅是指對從某個國家或地區(qū)進(jìn)口的全部或部分商品，給予特別優(yōu)惠的低關(guān)稅或免稅待遇，其他國家或地區(qū)不享

24、受這種待遇。特惠關(guān)稅有的是互惠的，有的是非互惠的。第33頁/共82頁British Commonwealth英聯(lián)邦第34頁/共82頁Great Britain AustraliaIndiaCanadaBritish CommonwealthPreferential duty第35頁/共82頁第36頁/共82頁France GermanyGreeceItalyEuropean UnionZero duty第37頁/共82頁 亞太經(jīng)濟(jì)合作組織 APEC（Asia-Pacific Economic Cooperation） 第38頁/共82頁北美自由貿(mào)易區(qū)（North American Free T

25、rade Area， NAFTA） 第39頁/共82頁東南亞國家聯(lián)盟(ASEAN) (Association of Southeast Asian Nations)第40頁/共82頁(2)Duties under general system of preference (GSP) 普惠制關(guān)稅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. 普惠關(guān)稅是發(fā)達(dá)國家給予發(fā)展中國家制成品和半制成品的一種普遍的，非歧視的和非互惠的關(guān)稅優(yōu)惠。第41頁/共82頁注意：(a) Country eligibility criteria A selected list of LDCs 受惠國名單Not all the developing countries are eligible. Some countries are excluded from GSP schemes. OPECcommunism第42頁/共82頁

27、石油輸出國組織 OPECOrganization of the Petroleum Exporting Countries; 歐佩克 第43頁/共82頁(b) Product eligibility criteria A selected list of products 受惠產(chǎn)品名單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頁/共82頁第45頁/共82頁(c) Competitive need criterion 競爭的需要，保護(hù)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頁/共82頁(d) Graduation policy 畢業(yè)條款A(yù) 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頁/共82頁(e) Rules of origin 原產(chǎn)地規(guī)則: 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 (實質(zhì)性變化） 第48頁/共82頁FORM A(稱為普惠制產(chǎn)地證) FORM E 是中國-東盟自貿(mào)區(qū)FORM F 智利產(chǎn)地證FORM P 中巴自由貿(mào)易協(xié)議FORM M 亞太協(xié)定 CO;C/O 一般產(chǎn)地證第49頁/共82頁(3) MFN duties 最惠國關(guān)稅Definition: MFN duties are lower duties for nations entitled to most-favored-nation treatment. 最惠國關(guān)稅是給予與進(jìn)口國簽訂有最惠國待遇條款得貿(mào)易協(xié)定的國家或者地區(qū)所進(jìn)口的商品較低的進(jìn)口關(guān)稅。All members of

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

33、 countries without MFN agreement. 普通進(jìn)口關(guān)稅是指對原產(chǎn)于與進(jìn)口國未訂有關(guān)稅互惠協(xié)議的國家或者地區(qū)的進(jìn)口貨物，按照普通稅率增收的關(guān)稅。普通進(jìn)口關(guān)稅稅率一般都比較高。第52頁/共82頁ApplicationHSName優(yōu)惠普通20081130花生醬309061178010領(lǐng)帶14130第53頁/共82頁.Forms of import duties 3. According to special purposes 根據(jù)特殊原因：Countervailing duties 反補(bǔ)貼稅Anti-dumping duties 反傾銷稅AdditionalDuties 附

34、加稅附加稅，是指一些進(jìn)口國家對進(jìn)口商品除征收一般進(jìn)口稅之外，還往往根據(jù)某種目的再加征的進(jìn)口稅。進(jìn)口附加稅通常是一種限制進(jìn)口的臨時性措施。第54頁/共82頁(1)Countervailing duties 反補(bǔ)貼稅Countervailing duty is a tariff designed to “counter” the effects of the foreign export subsidy(出口補(bǔ)貼）. 第55頁/共82頁 (2)Anti-dumping duties 反傾銷稅Anti- dumping duties is the tariff levied on dumped im

35、ports. 第56頁/共82頁 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頁/共82頁Volunta

36、ry export restrains Voluntary export restrains (VER) 自動出口限制 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. 是指在進(jìn)口方的要求和壓力下，出口方“自動”限制某種商品出口的數(shù)量或金額。 第66頁/共82頁VERsImposed by a state on its home firms exports as a result of diplomatic pressure.1.68 m units第67頁/共82頁Government procurement policyGovernment procurement policy 政府采購政策 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. 政府采購政策(Government Procurement Policy),是指國家制定法令，規(guī)定政府機(jī)構(gòu)在采購時要

39、優(yōu)先采買本國產(chǎn)品的做法。 Give preferences to domestically made products第68頁/共82頁CASECASE of Discriminatory government of Discriminatory government procurement policy procurement policy USA“Buy American” Act購買美利堅合眾國貨法案 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頁/共82頁第70頁/共82頁Administrative classification Administrative classification （行政征稅歸類） Because tariff on goods coming into a country differ by type of goods, t