An Analysis Of The Impact Of Tariff Schedule On International Trade

Tariff has a very special status.Because tariff income is one of the main source of central government revenue which accounted for about 30%.Furthermore,tariff is an important tool for national macro-control,and also an important barrier to protect the healthy development of domestic industry.The tariff schedule embodies the tariff policy and is a great achievement of custom policy.Under the background of down global economy and China's “new normal” economy,with “the Belt and Road” policy and free trade area reform,China's current important issue is to speed up trade cooperation and industrial transformation.And tariff is the base of international trade.Therefore,optimizing the structure of China's tariff schedule for a constructive policy reference is really necessary.At the meantime,there are few studies in how to increase trade and upgrade industry especially from the view of tariff schedule.In this paper,through the study of the "Import and Export Tariff of the People's Republic of China" and the US Harmonized Tariff Schedule,I analyze the structure and trend of tariff schedule and the influence and effect on the trade and industrial structure,hoping to make some suggestions.The whole paper is composed of six chapters.The first chapter is the prerequisite of the whole paper,introduces the theoretical and practical significance of the research,summarizes and extracts the valuable experience of the predecessors' studies,explains the main problem to be solved in this paper,that is,to analysis the current situation of our tariff schedule and how it impacts.The second chapter is the Tariff System in China and Tariff Effect Theory,which is the theoretical basis of the whole paper.This section introduces the basic situation of China 's tariff schedule,including the history,composition,characteristics and significance.At the same time,it introduces the theory of tariff effect which will apply in the following chapters.The third chapter is the Analysis of the Structure of Tariff Schedule in China,which is the main part of the paper.Through the dynamic study of China's tariff on the past decade,I analyzed the characteristics and reasons of the change of tax terms,tax rates and tax structure.At the same time,I further analyzed the 2015 tariff schedule combined with situation of China's economy and industry.It is concluded that the structure of tariff schedule in China is in line with the current situation of China's trade and industry.The fourth chapter is the Analysis of the Trade effect of China's Tariff Schedule,which is the main part of the paper.I established the linkage model of the effect of the tariff schedule on industrial structure to analyze the link of trade data and the import and export commodity structure.One is to find out that the structure and direction of China's trade structure and industrial structure are in good agreement with the structure and change of the tariff schedule,which proves my hypothesis.The second is to find that China's tariff schedule should be adjusted according to the requirements of industrial upgrading,for example,to maintain the moderate protection of textiles and agricultural products,to implement high protection in some high-tech products which China can make by ourselves.The fifth chapter is the Analysis of US Harmonized Tariff Schedule,aiming to provide international reference for China.In this section,I briefly introduced the general of the US US Harmonized Tariff Schedule,and deeply analyzed the USHTS of 2015.It is found that the US tariff terms number is large,the tariff control tools are numerous and the tax rate is low while effective tariff protection rate is high.Industries such as agriculture,the textile industry are under high protection while some resource-consumption industries are almost no protection.The sixth Chapter is the Present Situation and Optimization Suggestion of China's Tariff Schedule Structure.It is the purpose of the whole paper.With the deep study in previous text and the comparative analysis of USHTS,it is found that China's tariff schedule still has some problems to improve.And we should put efforts in the refining of tax items,the adaptation of tax rate and industrial upgrading and the diversification of tariff tools.