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Analysis On The Effect Of China's Agricultural Products Tariff Policy After Joining The World Trade Organization

Posted on:2018-12-28Degree:MasterType:Thesis
Country:ChinaCandidate:D X CuiFull Text:PDF
GTID:2359330515489432Subject:Taxation
Abstract/Summary:PDF Full Text Request
2004 is a key year for China's agricultural market,this year,the international trade of agricultural products in a deficit,this deficit has continued to the present,there is what we call the "deficit normalization" phenomenon,which is the development of China's agriculture Extremely unfavorable.In this international context,in order to enhance the competitive advantage of China's agricultural products in the international market,to ease the agricultural trade deficit since 2004,this paper from the agricultural tariff policy,select the 2002 to 2015,14 years of agricultural import tariffs Data and agricultural trade data for statistical analysis and correlation analysis.And the results of different years of comparative analysis of China's agricultural products import and export trade in the shortcomings and gives the corresponding feasibility recommendations.First,from 2002 to 2015,"the People's Republic of China import and export tariffs" to start,the level of tariffs,tariffs to adjust the role of leverage.Through the analysis,that China's agricultural products import tariff rate is currently at a low level,and China's agricultural import tariff adjustment role has been quite weak.Second,the import tariff structure is analyzed from five aspects: tariff levy,tariff rate distribution,tariff divisibility,tariff peak and tariff escalation.Through the analysis,it is found that the import tariffs of agricultural products in China are too single,the distribution of tax rates is more concentrated,the degree of taxation is not obvious,the tariff rate is low and the tariff escalation is not obvious.Thirdly,this paper makes a statistical analysis of the import and export trade data of agricultural products since China's accession to the WTO.On this basis,EViews software is used to analyze the correlation between the import of agricultural products and the import tariffs of agricultural products.Through analysis,it is found that the correlation between agricultural product price and agricultural product import value and tariff level from 2002 to 2008 is higher than that between 2008 and 2015,but in general,the correlation is low.Fourthly,from the tariff quota,the quota of agricultural products import structure and the quota completion rate,the paper analyzes the tariff quota of imported agricultural products in China.Through analysis,it is found that there are some problems in the establishment of quota management system of imported agricultural products,Need to further optimize the quota settings.Fifthly,taking into account the tariff policy is only a factor affecting the trade of agricultural products,this article also contributed to the agricultural trade deficit of other reasons for the additional explanation that China's agricultural production is not large-scale and agricultural pesticide residues and other agricultural products quality problem is to induce China An important reason for trade deficit of agricultural products.On the basis of the analysis and analysis of the tariff policy of agricultural products in the main trade countries,this paper puts forward some feasible suggestions on the problems and shortcomings of the import tariff policy of agricultural products.First,refine the import tariffs on agricultural products,increase the tax rate set the degree of difference.With reference to the development criteria of developed countries,the classification of agricultural products to further refine the classification of import tariffs on the basis of different agricultural products for different import tariffs,and further enhance the tariff rate set differences.Second,to promote the diversification of import tariffs on agricultural products.In the light of the practice of many countries in the world,the import tariffs on agricultural products are diversified rather than just a kind of ad valorem tax.In the appropriate increase in the amount of tax levied at the same time,you can also consider the actual situation of temporary tariffs,customs duties and seasonal tariffs and other import duties.In the setting of the levy method,we should also choose the non-ad valorem,ad valorem tax,compound tax and seasonal tariffs according to the different circumstances to increase the diversity of levy methods.By increasing the diversity of taxation methods,some special tariff protection systems are introduced to further enhance the flexibility and flexibility of taxation.Third,efforts to promote the establishment of dynamic content,the form of diversified agricultural tariff quota management system.In international trade,according to the actual situation,the dynamic adjustment of agricultural quota quota and tax rate,optimize the tariff quota structure,reduce the completion rate of quota of quota amount of agricultural products,and appropriate to increase the quota of such agricultural products,The higher the amount of agricultural products,can be appropriate to increase the amount of quotas.Fourth,the further reduction of tariffs on raw materials in agricultural products,for agricultural products semi-finished products and manufactured goods should increase the import tariff rate,increase the agricultural raw materials to semi-finished products and then to the finished product between the tax rate difference,The formation of "from raw materials to intermediate products to the final product" from low to high "waterfall" tariff rate structure.Fifth,to reduce the labor-intensive agricultural products import tariff rates to enhance the land-intensive agricultural products tariff rate,of course,we can learn from Japan's practice,sensitive agricultural products to set a floating import tariff rates,flexible adjustment of tariff rates in the floating range,To further improve the regulatory role of tariffs.Sixth,vigorously promote the scale of agricultural production,increase investment in technology and market supervision,and strive to improve the quality of agricultural production in China.
Keywords/Search Tags:Agricultural products, Tariff policy, Policy effect
PDF Full Text Request
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