Research On China’s Tariff Policy

Tariff policy is an integral part of the foreign trade policy,which is determined by the foreign trade law.Therefore,the study of China’s tariff policy can not only focus on the tariff itself,but from the foreign trade system and foreign trade law.China’s tariff reductionstated from negotiations on the status of the GATT contractors.After China’s accession to the World Trade Organization,China strictly fulfilled the"WTO commitments" and there is a point that tariff reductionof Chinahad been completed.But in fact,China’s completion of WTO commitments does not mean that the tariffs has been reasonable,not only because of China’s tariffs exist in many problems:in the multilateral trading system,China’s tariff level is not on;export tariffs can not fully achieve the The purpose of protecting strategic resources;Growth rate of foreign consumption islargerthan domestic consumption growth.But also because the essence of China’s tariff reduction is to promote China’s economic system continues to progress,from the "planned economy,market regulation,supplemented by "-"public ownership on the basis of a planned commodity economy"-"the implementation of socialist market economy "The important force of continuous progressis to follow the historical trend of economic globalization,to break China’s planned economy state of the closed economy,to promote China’s economy to a more open attitude into the world economic system is an important factor;is the trade development of productive forces,improve the market Economic system,to enhance China’s national welfare,and establish a responsible image of the power of the leading force.Therefore,in the context of a new round of opening to the outside world,we must really sort out the current situation of China’s tariff level and tariff system,and the following questions have a profound analysis and answer:to complete the WTO commitments means that China’s tariff reduction have been in place?Is the current tariff level consistent with China’s trade status?Is the current level of tariffs in line with China’s industrialization process and modernization?To maintain the current tariff level is consistent with the new round of reform and opening up requirements?How does China’s tariff adjustment work in the future?How can China’s tariff policy play its due role in the important strategic opportunities that are important?These issues to be solved are directly related to the future development of China’s foreign trade,the relationship between open economic development,and even a new round of reform and opening up the achievements can be achieved,continue to conduct a comprehensive,in-depth and systematic research.This paper consists of three parts,including introduction,body and conclusions.The introduction part states practice and theoretical backgrounds,current literature,objective and objects,methodologies,contributions to the current literature of thisthesis and further researches needed.There are seven chapters of the body part.Chapter 2 The Theoretical Basis of China ’ s Tariff Policy.The relevant theories and research results of tariff policy are expounded,and the historical process of tax theory theory is included,including the tariff theory of western economics and the tariff theory of Marx’s political economy;the study of the role of tariff function,including the duty function and the role of tariff function And the tariff effect of China,including the effects of tariff on economic effects such as economic growth,income and employment,and the tariff effect of regional economic integration.The study of optimal tariffs includes the study of optimal tariff theory,the theory of tariff internalization Research,tariff game theory research,etc.;tariff reduction formula,including the Swiss formula,the Chinese formula and the chairman of the Girard formula;import effect.Chapter 3 The relationship between China’s tariff policy and industrial policy.By sorting out the relationship between trade policy and industrial policy in different periods of reform and opening up,it is clear what direction the tariff should be adjusted in the new round of reform and opening up.Chapter 4 China ’s Tariff Rate and International Comparison.The analysis of the historical evolution of China’s tariff reduction after China’s accession to the WTO,clarifies the overall level of China’s current tariffs and the individual indicators,and compares with the top 30 countries inmerchandise trade,comprehensively sketched out the actual situation of China’s tariff level,Whether the current tariff rate is high or low in the world,whether it is in line with the status of global trade power.Chapter 5 Discussion on the Rationality of China’s Customs Structure.Based on the tariff upgrading theory and comparative advantage index as the analysis tool,according to HS 14 categories of key industrial products,one by one analysis of 10 HS code tariff rates,analysis of large categories of products are in line with the principle of tariff escalation,and through its international comparative advantage Combined with the analysis,that for a strong international competitive advantage of the product,is still to protect the rules of tariffs to protect,neither necessary nor unreasonable,should pay taxes to create a level playing field.Chapter 6 China’s industrialization process and tariff reduction.From China’s tariffs to change this point of view,combined with China’s specific industrial development level,we canconfirmthat China has basically completed the industrialization.And by analyzingSino-Swiss FTA,wecanfindoutthat China have the ability to withstand the impact of tariff reduction.So in the current level of industrialization,China’s industrial tariffs need to further reduction.Chapter 7:A Quantitative Analysis of the Impact of China ’ s Tariff Reduction.The paper analyzes the relationship between tariff reduction and China’s industrial competitiveness,and uses the relevant data and tariff data of the manufacturing industry from 2001 to 2014.The empirical analysis shows that,on the whole,the industry import tariffs Decline can significantly improve the international competitiveness of China’s manufacturing industry,the level of import tariffs on imports of competitiveness also have a positive impact.From the perspective of improving China’s industrial competitiveness,tariff reduction should be carried out.Chapter 8 Other Issues Related to Tariffs.Focus on the study of tariff and expansion of domestic demand,export tariffs.The results show that tariffs are not the main factors that cause the spread ofLuxury at China and abroad,but the reduction of tariffs on Luxury will help to improve the central government revenue,improve consumer welfare,and is conducive to income distribution.Export tax and can not fully achieve the purpose of protecting strategic resources,can not achieve the protection of the domestic environment at present,and easily lead to international trade friction.So the use of this policy should be very careful.