| Tariff is a kind of tax levied on foreign trade. It is a tax levied on imports across national boundaries or other geographical regional boundaries, and exports under few situations. Tariff, which was first collected out of fiscal considerations, is a regular and important source of fiscal revenue, Later on, as the state exerts more and more interference to economy, tariff has been used as a means of economic regulation. It provides protection for domestic producers, as well as has great impact on the foreign trade conditions of the state. Thus tariff policy has become an important macro economic policy. Generally speaking, a state enjoying powerful economic strength and favorable conditions in international competition always adopts the policy of free trade. The function of tariff is mainly tax collection. Contrary to that, a state without a highly developed economy and a favorable situation in competition always adopts the policy of trade protectionism. Under such circumstances, protection becomes the tariff's important or even major function. Of course, the appearance of GAIT and WTO in particular, has made the matter even more complicated. In all those aspects, scholars both at home and abroad have offered numerous discussions. Since China's launch of reform and opening up, domestic research on this topic has achieved substantial progress and opening up. domestic research on this topic has achieved substantial progress and fruitful results. However, it is still not satisfactory in the following two respects:1. The lack of combination of qualitative and quantitative analyses. Many researches still linger on the level of analysis of tendency and superficial reasoning.2. The lack of all-round research on import structure and industrial structure through the perspective of tariff.Therefore, a research on the effect of tariff through the perspective of the integral industry, the analysis of the rate of tariff protection and effective rate of protection, and the probe into the tariff's price effect and protection effect, will fill up the vacancy that China has in such fields. Such research also helps keep the trade policy and the industrial policy in harmony, improve our knowledge on the economic effect of tariff, so as to promote the economic development of China. And such is the attempt this article aims at.The whole dissertation is divided into 9 chapters:Chapter 1 General theories on tariff. It gives a brief introduction to the development of tariff theories in foreign countries, and lists out the present situation of the tariff theoriesin China. In addition to the qualitative theory, it also briefly expounds on a main quantitative analytical theory - a quantitative theory on the tariff barrier.Chapter 2 The economic effects of tariff barrier. It analyzes the general economic effects of tariff levying and its negative impacts, effects of the deduction of tariff, structure of tariff, and the comprehensive impacts made by the change in the tariffs effective protection rate the tariff rate.Chapter 3 The functioning mechanism of tariff barrier on economic system. Analysis and research are mainly conducted through the perspectives of industrial structure and the structure of the imported and exported commodities.Chapter 4 Effective rate of protection of tariff, besides the general introduction of tariffs protection for economy, this chapter puts more emphasis on the quantitative analysis and research. It not only raises the concept of effective protection rate, but also conducts the quantitative analysis on the effective protection rate in a comprehensive way.Chapter 5 Comparison of tariff system and tariff level among states. The tariff system and level are the two most important aspects of the tariff of a state. Thus the comparison in these two aspects are of high importance in properly dealing with the tariff problems among states.Chapter 6 Analysis on the level of tariff protection. It discusses all the main factors that may influence a state's tariff protection level, and of...
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