A Study On China's Tariff Administration System In Economic Integration

Economic integration has been one of the outstanding characteristics of world economy. When a group of countries or areas form an economic integration organization, the barriers and obstacles to the flow of goods, services and production factors among members will be greatly reduced. The resources of members will achieve the optimal allocation, thus promoting the economy development of members.In the condition of economic integration, on the one hand, countries all make every effort to achieve global trade liberalization, which advocates the abolition of non-tariff barriers and reduction of tariffs. Along with the reduction of tariffs, the protection to domestic industries is gradually declining. On the other hand, WTO rules stipulate tariff as the only legal protective means, allowing every country to set reasonable tariff to safeguard domestic industries. So it is necessary to discuss the tariff's position and role in economic integration. By analyzing the relationship between economic integration and the tariff administration, this dissertation maintains that tariff administration is still necessary in economic integration. Every country can implement reasonable tariff measures to promote economic development. At present, China should set up reasonable and effective tariff administration system to put the protective and promotive function of tariff into full play, while integrating with the global economy.China's tariff administration system has been altered and improved after the entry of WTO, and has played an important role in promoting domestic economy development and opening-up. However, there are also few deficiencies, such as the unreasonable tariff structure, the inaccurate classification of some commodities, the inadequate diversity of tariff collection system and the imperfect tariff collection supervisory mechanism.In this dissertation, the author comes up with the basic principles of stipulating China's tariff administration system in economic integration as follows: to achieve the balance of efficiency and fairness, the balance of free tariff and protect tariff, and the balance of international rules and China's special situation. According to these basic principles, the dissertation sets forth the measures of improving the current China's tariff administration system, which covers adjusting and optimizing the tariff structure, rationalizing the commodity classification system, continuing to develop diverse tariff collection standard and improving the tariff collection supervisory mechanism etc.