The Changes Of The New China's Tariff Policy And Its Economic Effect Analysis

Tariff is the earliest and the longest tax in the development of tax history. Inancient times, rulers impose tariff on the goods in their territories, and tariff is themost direct and easy way to get revenue. The content and form of tariff developedand enriched with the emergence of the modern state. The effect of tariff to thedevelopment of economy is financial utility, protection utility, and regulation utility.After1949, the founding of People’s Republic of China, Chinese people regainedthe right to customs administration and tariff autonomy from hands of imperialism,and from now on made tariff policy themselves. The tariff of our country changedfrom closed-protection-development to open-protection-development, from high tariffpolicy of long term to a substantially autonomous tariff reduction policy, then to acommitment to tax cuts after the accession to the WTO. With the change anddevelopment of our tariff policy, our tariff has shown service of the country’s political,economic policy.This article choose tariff policy of new China as the subject to study, and analyzethe development of tariff policy systematically, and show the affection of tariff policyfrom both positive and negative aspects, in the purpose of summing up thecharacteristics of its own rules and bottlenecks in the development, and at last,provide reference to the formulation of new tariff policy of China.There are six chapters in the article: the first chapter is an introduction, and theintroduction has three sections, which introduce the research background andsignificance, study dynamics of domestic and foreign, and development trends,research methods and ideas. The second chapter is theoretical analysis of the tariffeffect by the way of partial equilibrium analysis. The three parts of this chapter isfiscal effect, the protective effect and adjust the effect of the tariff. This tariff is thetheoretical base of the later chapters. The third chapter is the change and developmentof new China’s tariff policy. After the brief review of tariff policy of china, theanalyze of change and development of tariff policy can be divided into three periods:from the founding of new China to the reform and opening up policy, from the reformand opening up policy to the accession to WTO, and after the accession to WTO. Theforth chapter is the analysis of the economic effects of the new tariff policy. This chapter analyzes the positive effects of adjusting the terms of international trade,protecting domestic industries system, obtaining financial income, and expanding theuse of foreign capital, and the negative aspects of the excessive tariff protection, toomuch of the tariff preferences, and high level of tax rate. The fifth chapter is policyrecommendations. This chapter proposals China’s tariff policy for reforming andperfecting it from positioning the effect of tariff properly, reducing the preferentialtariffs greatly, taking full advantage of tariff weapons, and establishing a scientificand effective tariff collection and management system. The sixth chapter is aconclusion of this article.