Differential tariff The indicator imposes different tariff rates on the same kind of imported goods in different countries. The differential tariff rate consists of a normal tariff rate and an ad hoc tariff rate. Differential tariffs have broad and narrow meanings. Broader differential tariffs are tariffs that apply for double tariffs. The narrower differential tariffs are tariffs for different types of imported goods, depending on their country, price or import method. There are many types of differential tariffs, such as multiple tariffs, anti-dumping duties, countervailing duties, reprisals, and tariffs. Tariff quota It is a measure for importing countries to limit the quantity of imported goods. The importing country imposes a quantitative limit on the quantity of imported goods. For goods imported within a certain limit, a lower tax rate or tax exemption may apply, but the tariff quota applies a higher or higher tax rate for goods imported after the limit is exceeded. Strictly speaking, the taxation quota is not a kind of quota because it does not clearly define the total amount of imported goods. However, due to its high import tariffs, it also has a restrictive effect on imported goods. Tariff quotas are higher limits that are allocated within the beneficiary country or between member states of the group of countries. Such quotas, if used by all beneficiary countries, are referred to as global tariff quotas; if they are used solely by individual beneficiary countries, they are referred to as single beneficiary tariff quotas. Protection tariff Tariffs imposed on imported goods by a country to protect its own industry and agriculture. The tariff rate for protecting tariffs is high, sometimes as high as several hundred percent, which is actually equivalent to prohibiting imports, thus achieving the purpose of protection. At present, although import licenses and import quotas can be used to directly restrict imports, and dumping and capital output are used to break through tariff restrictions and the role of tariff protection is relatively reduced, it is still an important measure to protect trade policies. one. Spread tariff When the import price of a commodity is lower than the domestic price, in order to protect the domestic production and the domestic market, the import tariff is levied according to the price difference between the two. For example, the European Community has been imposing differential tariffs on cereal imports from non-member countries in order to implement agricultural protection policies. In order to establish a unified market for agricultural products and to harmonize prices, a tariff tariff is imposed on member countries' grain trade to eliminate the grain price difference between member countries. This is a transitional measure for the implementation of the Common Agricultural Policy, which was stopped in 1968. Ad valorem tariff The tariff v, which is levied on the price of goods, is Latin. The ad valorem means that the ad valorem tariff is levied on the principle of ad valorem. It is levied according to a certain percentage of the price. The tax amount increases with the price, with the price. Falling and decreasing, tariff revenues are directly linked to prices. Import ad valorem tariffs will inevitably affect the domestic prices of imported goods, making them higher than the import prices. The difference should be equivalent to the import tax, thus reducing domestic demand. The export ad valorem tariff will inevitably affect the export price of the export commodity, making it higher than the domestic price. The difference is equivalent to the export tax, thus reducing foreign demand, so the tariff has always been called traditional Trade barriers, and how to determine the duty-paid value of import and export commodities is a key to the ad valorem tax. At present, many capitalist countries use the actual price of goods, that is, at a certain time and place, in the normal trade process, Under the conditions of free competition, the price of goods sold is the price of duty-paid. The duty-paid prices adopted by countries are very inconsistent. From the perspective of the import tax collection, there are generally three types: 1) CIF (cost) plus insurance and freight; 2) FOB (shipping port) The delivery price on board, that is, the place of origin, the market price of the place of delivery; 3) the legal price. Since the ad valorem tax varies with the rise and fall of commodity prices, when the price rises, the tax amount increases, the protection effect is large, and when the price falls, the tax amount decreases, and the protection effect is small. Countervailing duty A special tariff on imported goods that exceeds normal tariffs. This tariff is a response to the favorable economic conditions of foreign suppliers that receive subsidies from their government. The purpose of countervailing duties is to offset the effects of incentives and subsidies from foreign competitors, thereby protecting manufacturers in importing countries. . Such incentives and subsidies include direct payments to foreign manufacturers to stimulate exports; tariff reductions on export commodities, low-cost financial services or similar material subsidies for export projects, and US subsidies for taxes through the International Trade Administration of the Ministry of Commerce. Implementation. In recent years, these countervailing duties have become an increasingly difficult area for progress in international trade negotiations, and this has complicated the arrangements for international counterpart trade, as it is very difficult to measure government subsidies in peer-to-peer trade. Independent tariff Also known as "national tariffs." Tariffs independently and independently formulated by a government, including tariff rates and various regulations and regulations on tariffs. Countries that implement independent tariffs. Agreement tariffs may be imposed on countries that have trade agreements and mutually reduce tariffs on a voluntary basis. Transit tariff Also known as "passing taxes." Refers to the transit tax levied by the national customs when the goods of other countries pass through the domestic territory. Transit tariffs are generally taxes imposed on foreign goods that pass through their own seas, ports, and land by countries with special or favorable terrain. The imposition of transit tariffs can not only increase the country's fiscal revenue, but also transfer the tax burden to the country of export or import, affecting its ability to compete in the international market. Transit tariffs are characterized by relatively low tax rates because (1) the transit tax rate is too high and the price of transit goods is bound to increase substantially. The result is not only seriously damaging the economic interests of the exporting and importing countries, but also the transit goods. It will also be reduced due to excessive taxation, thereby reducing transit tariff income. (2) Excessive transit tariffs or excessive tax rates imposed by the state will inevitably lead to retaliation from other countries, which will cause the country's export trade to be hit. Therefore, the low-level transit tax is not only convenient for people, but also creates good for itself. Terms of trade. It is on the basis of these considerations that the former General Agreement on Tariffs and Trade clearly states that transit taxes should be removed between Contracting States. Tariff reduction Through negotiations, mutual concessions, bear the obligation to reduce tariffs. List the tax deduction rates, which are available to all member states. The concession tax rate of the agreement will be binding on the members, which is called the binding tax rate. The member states shall not arbitrarily withdraw or modify them, and bear the legal obligation of tariff reduction. Other domestic taxes, import fees, changes in tariff valuation methods and Reclassification of tax items and grants of subsidies to evade and offset concessions. In addition to the reduction of tariffs, the following reductions are also available: (1) the current tax rate is unchanged; (2) the current tax rate may not be increased during the negotiation period, and the tax exemption shall not be increased or decreased; (3) the higher tax rate shall be stipulated. Must not exceed. The tariff reduction negotiations chaired by the General Agreement on Tariffs and Trade are called "Multiple Trade Negotiation-MTN". Beginning to adopt a “item-by-item approachâ€, the main import and export countries of the commodity will negotiate on a case-by-case basis, and a concession agreement will be reached, which will apply to all member states. Later, the “package†method will be used, that is, the same percentage will be reduced for each type of commodity. Taxes are reduced by 50%, etc., and then implemented in phases in phases. The tariff rates of different countries are different. Tax reduction by the same percentage is beneficial to high tax countries and unfavorable to low tax countries. The Western European countries have advocated a switch to a higher taxation country and a lower taxation country, which is the so-called "coordinated approach", but it has not been realized.