| Tariff taxation policy is the only legal measure to protect one country's industry and market in WTO, which is becoming more and more important to any country. The taxation level will be lower and lower in the globe market. So we can say that Tariff taxation policy is also the measure which realize its aims by setting reasonable tax ratio structure in the process of changing its level. Today ,almost any production process is divided into several phases and finished in different countries ,so the tariff taxation policy includes the ideas of tariff effective protection theory.When we are discussing any policy, we shouldn't ignore the whole policy framework . So TEP also should be analyzed in the whole tariff taxation policy framework , and be embodies the development of economy. The connotation of TEP is the basic approach to gain its ends. In the whole tariff taxation policy's framework and in the point of the connotation , this article defines TEP as: the measures to make best benefit of protection by optimizing tariff taxation structure ,and it is also the measures to maximize to the value of "tariff tax policy function", which contains several variables such as foreign investments, industry, import and export ,tariff revenues, trade relations and so on.On the basis of this definition ,the dissertation make "evaluating effect of China's TEP policy" as its topic. Up to now, the known researching about this topic has two main limitations . One is unilateralism of index system to evaluate the effect of TEP because the system only considers ERP , the other is the computation's difficulty of the index system. The paper's main aim is to overcome the two limitations as it can. And its framework is as following :The first paragraph gives a theoretic analysis to TEP, it is also the theory basic of the whole paper. Firstly ,the paper analyze TEP theory from algebraic and geometrical angle. Secondly , it interprets TEP's operating mechanism.After discussing the tariff taxation policy's aim, TEP theory and TEP's operating mechanism , The second paragraph establishes the index system to evaluate the effect of TEP, which is the foundation of the whole paper. The index system includes foreign investments, industry, import and export, tariff revenues, trade relations and so on.The third and the forth paragraph are main bodies of the dissertation. The third paragraph analyzes the effect of TEP's from the collectivity point. The paper considers that effect of foreign investment , import and export are good , but the effect of industry protection is not very good . As to the effect of ERP and trade relations, they have both advantages and disadvantages. The main shortage of China's TEP policy is that it hasn't materialize industry's dynamic upgrading in China .The forth paragraph discusses the TEP'S effect in the angle of industry, and auto industry is its demonstration example .The paper analyzes the industry from ERP. foreign investment, industry ,import and export. It deems that the biggest shortcoming of TEP is not that tax level's decrease shocks import and export markets , but that the ratio-grads-structure is irrationality, which results in insufficiency of protection to key parts and semi-finished products .It is just the bottleneck of the whole industry.On the foundation of analyzing above , the last paragraph puts forward several suggestions to improve China's TEP policy's effect from six aspects of the evaluation system. |
