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Analysis Of The Utilization Situation About Import Preferential Tariff In China's Free Trade Areas

Posted on:2017-12-22Degree:MasterType:Thesis
Country:ChinaCandidate:Y Y YangFull Text:PDF
GTID:2349330482982823Subject:Tax
Abstract/Summary:PDF Full Text Request
Free trade area, is a form of regional economic integration. There are about 19 free trade areas under construction in China, involving more than 30 countries and regions.Its coverage is wide and the impact is very large. In recent years, China has put forward the FTA strategy, making the construction of free trade area up to the height of national strategy.China has signed free trade agreements with the association of South-east Asian nations (asean), Chile, Pakistan, New Zealand, Singapore, Peru, costa rica, Iceland, Switzerland, South Korea, Australia. The free trade area has played an important role in promoting economic cooperation among member states in trade liberalization on the basis of development promoting free flow of goods, service and capital, technology, personnel, etc. Members has gained the complementary advantages and common development in this process.We want to know the background under which China FTA strategy is put forward,how is the Current development situation? If we continue to promote the implementation of the strategy, will the FTA strategy generate economic effect? What can we do to further promote the economic development between China and FTA partners? Preferential tariff arrangements are the core of the FTA and how is the effect of import preferential tax? This paper is to answer, and research to solve these problems.Based on the information analysis, data analysis and comparative analysis methods, this paper firstly summarizes the research situation about FTA,preferential tariff,rules of origin, main FTA theory and the economic effects of free trade areas,especially trade creation effect,trade diversion effect; Secondly,this paper introduces the current situation of China's free trade area construction,preferential tariff arrangements,tariff reduction characteristics of FTA and the economic effect which the FTA produces; Finally through the research of 500 enterprises in Shanghai, this paper chooses the Shanghai area as the research object, studies the circumstances of the use of preferential tariff and focuses on the analysis of the utilization ratio of preferential tariffs,and gets some suggestions.
Keywords/Search Tags:Free trade area, preferential tariff, utilization ratio
PDF Full Text Request
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