进出口含钙元素类商品归类化验关键点分析

进出口含钙元素类商品的归类需要结合元素、物相成分、工艺过程,物理指标等多项指标进行分析。重质碳酸钙、沉淀碳酸钙和改性碳酸钙商品的外观和成分通常无明显差异,硝酸铵钙类商品在进出口税则中没有相关描述,此类商品的准确归类是归类难点。本文对碳酸钙、硝酸钙盐、硝酸铵钙商品的归类化验关键点进行探讨,便于精准化验、准确归类。     

国际物流通关环节中钢材税则归类与实际做法

钢材是我国主要的进出口商品之一。根据《中华人民共和国进出口关税条例》第三十一条“纳税义务人应当按照《中华人民共和国进出口税则》（简称《税则》）规定的目录条文和归类总规则、类注、章注、子目注释以及其他归类注释,对其申报的进出口货物进行商品归类,并归入相应的税则号列”,因此,在国际物流通关环节中确定钢材的税则号列,是进出口企业及报关企业归类人员经常要处理的一项业务。由于钢材的税则归类原则较复杂,而且与钢铁行业对钢材的分类不同,因此在钢材通关实践中时常发生归类错误,给企业造成一些不必要的麻烦和损失。本文将对钢材税则归类作初步探讨,供企业归类人员参考,以期减少归类差错,提高企业通关效率,降低企业物流成本。     

钢铁材料及简单结构钢铁制品归类

钢铁商品归类是贱金属商品归类的一个难点,其税号主要分布于《中华人民共和国进口税则》（以下简称《税则》）第十五类的第七十二章～第八十三章。     

石墨商品归类化验的关键点分析

本文根据《中华人民共和国进出口税则（2023）》规定和石墨商品的特征,对石墨商品的归类进行归纳整理,采用X射线荧光光谱、X射线衍射和超景深显微分析的综合表征技术,建立了石墨商品归类化验方法。人造石墨的主要物相为石墨2H相,天然石墨及其加工产品的主要物相为石墨2H相和石墨3R相,可以通过X射线衍射法进行鉴别。天然石墨一般具有鳞片状结构特征,球化石墨具有椭球形结构特征,可以通过超景深显微分析进行鉴别。可膨胀石墨一般具有硫元素偏高、结晶度下降、表面出现褶皱等特征,需要综合判定。     

关于工学结合的《进出口商品归类》课程教学设计几点思考

《进出口商品归类》课程实践性强,传统的《进出口商品归类》课程教学,主要围绕中华人民共和国进出口税则分章讲述,对学生而言,教学内容抽象、兴趣点少。本文提出以工学结合为基础的教学设计,将进出口商品归类的理论知识融合在实践技能中,以动植物产品的进出口商品归类为例,详细讲述教学设计过程。     

膨润土及其衍生品归类化验常见方法及关键点分析

膨润土及其衍生品的种类繁多,彼此之间外观相近、化学成分近似,但适用的税率不同,价格也有较大差异,如果没有准确有效的鉴別方法,会对海关的规范性申报、审价工作带来影响,造成税款的流失。当前,膨润土及其衍生品的归类化验鉴定依然是一个国际性难题,使用单一方式进行表征结果不够严谨,使用所有方式进行表征则需要大量的时间,并会提高海关行政成本,所以依照《进出口税则商品及品目注释》,对膨润土及其衍生品归类化验关键点进行了总结,以便精确快速化验,准确归类。     

归类建筑用塑料制品

塑料制品在建筑领域应用越来越广泛．也是进出口贸易当中最为常见的商品之一。由于建筑用塑料制品类型不同．用途各异，在税则归类中要涉及不同的税号，准确把握各种类型的建筑用塑料制品的归类原则．对企业便利通关会起到较好的效果。以下就对与建筑领域应用有关的各种类型的塑料制品归类原则作一介绍。     

上期答案及浅析

在办理进出口货物通关业务中通常都要依照《中华人民共和国进出口税则》的规定填制商品的编码，简称税号，这一过程称作商品归类。     

归类金属材料加工模具

模具是现代工业的重要工艺装备，而金属材料加工模具作为重要的一类，在金属工业制品生产中占有重要地位。金属加工模具的类型通常是按照加工对象和工艺的不同主要分为金属冷冲压模具、金属冷挤压模具和热挤压模具、金属拉拔模具、热模锻模具、粉末冶金模具、金属压铸模具、金属精密铸造模具等等。由于金属制品加工模具类型的不同，在进行《税则》商品归类时需要进行准确的区分申报，这些模具商品的归类主要涉及税目82．07和84．80项下的有关子目。     

机床归类要点

机床归类主要根据加工对象和加工方式列目,但还有其他需要注意的要点机床是进出口商品中最常见的机电产品,机床及其零件在税则中归人品目84．5（至84．66。在税则中,机床主要根据加工对象（即被加丁材料,例如,金属、石料、塑料等）和加工方式（例如,切削加工、压力加工等）列日（见下页图）．但在机床归类时还应注意以下要点：     

加入WTO前后我国汽车制造和服装部门有效保护水平分析

按照WTO的要求,我国进行一系列贸易和投资自由化的改革,削减关税是其中的一项重要义务,关税的削减必将对中国经济与社会产生深刻的影响。根据中国在加入WTO谈判中做出的关税减让承诺,定量分析中国加入WTO后,履行关税减让义务对汽车制造业和服装业保护程度的影响。根据1997年投入产出表的数据,计算出加入WTO前后汽车制造和服装部门的有效保护率变化,对未来有效保护水平进行了预测。     

International capital mobility and commercial policy in an economic region

If two small countries are linked by capital movements then, at low tariff levels, any increase in capital flows induced by the commercial policy of either country will harm that country and benefit the other country, while at low levels of international investment a tariff increase always harms the country levying the tariff. Nevertheless, an increase in one country's tariff could benefit both countries by alleviating regional distortions in factor allocation. If the countries liberalize factor movements within a customs union, then conflicts must arise in choosing the level of the common external tariff.     

论自由贸易区原产地规则在中国（上海）自由贸易 试验区的适用

鉴于我国签署的自由贸易协定未明确允许自由贸易区原产地规则在上海自贸试验区适用,区内的企业难以真正享受自由贸易区的零关税或优惠关税政策。这不仅会抑制自贸实验区吸引外资、引进技术、扩大就业的政策预期,也不利于上海建设国际性物流中心和贸易中心。应通过原产地规则的立法完善尽快推进自由贸易区原产地规则在上海自贸试验区的适用,让区内从事进出口业务的企业获得出口退税、进口保税和自由贸易区优惠关税等更多的叠加性政策支持,加快政策的衔接应用。     

我国建立技术性贸易壁垒预警机制的问题研究

在当前关税大幅下降和传统非关税壁垒不断消除和规范的情况下,技术贸易壁垒正成为逐步替代关税和一般非关税措施的重要贸易壁垒,成为发达国家实行贸易保护主义的主要手段和高级形式。面对新形势,有针对性地建立一套由政府、行业协会和企业共同参与的技术性贸易壁垒预警体系,对促进我国对外贸易可持续发展具有非常重要的意义。     

An extension of the Kemp-Wan theorem on the formation of customs unions

Kemp and Wan (1976) proved that nations forming a customs union can always compensate each other so that no nation will be worse off, relative to the pre-union equilibrium. Their proof, however, is existential, giving no clue how to construct such compensation schemes. This paper proposes a particular compensation scheme which is always feasible. Further, there are circumstances where this scheme is the only feasible one. At world prices the arrangement breaks even for each nation. At post-union internal prices, member compensations sum to the union's tariff receipts. The proof that such a scheme is feasible depends upon the Grandmont McFadden theorem.     

Declining Protection in Developing Countries: Fact or Fiction?

This paper explores whether and to what extent evident trade reform, falling average tariffs and rising exports in recent decades overstate the extent to which protectionism has declined in developing countries, especially low‐income developing countries. It identifies remaining significant protection, especially of final manufactured goods; this being associated with the presence of peak tariffs, escalating tariff structures by stage of production and replacement of old forms of non‐tariff protection with new instruments of non‐tariff protection. It also identifies significant protection arising from high international trade costs induced by inefficiencies in transportation, ports and customs, and from the growth of exports to preference‐receiving, export markets.     

Regional Trade Agreements versus Global Trade Liberalisation: Implications for a Small Island Developing State

This study undertakes an empirical investigation of the macroeconomic and sectoral impacts of two forms of regional trade agreements vis‐à‐vis global trade liberalisation on a small island country, using Fiji as a case study. In order to capture the feedback effects of such a complex set of policies, we employ a dynamic computable general equilibrium model of the Fijian economy to investigate (i) the impact of the Pacific Island Countries Trade Agreement (PICTA), (ii) the impact of PICTA, the Pacific Agreement for Closer Economic Relations (PACER), and the Economic Partnership Agreements (EPAs), (iii) the impact of full tariff liberalisation (i.e. tariff removal only), and (iv) the impact of full trade liberalisation, with removal of both tariff and non‐tariff barriers. While PICTA consistently provides the least benefits across a range of macroeconomic indicators including real output, welfare, trade volumes and employment, full trade liberalisation involving the removal of tariff and non‐tariff barriers provides the greatest benefits compared to the other scenarios in terms of real output. However, the latter scenario is outperformed by PICTA, PACER, the EPAs and full tariff liberalisation in terms of welfare effects, trade volumes and employment. The policy implications hold important lessons for developing countries considering trade liberalisation.     

Foreign direct investment and customs union: Incentives for multilateral tariff cooperation over free trade

The present article examines the implications of a customs union (CU) on the pattern of tariffs, welfare and the prospects for free trade when the non-member firm has an incentive to engage in foreign direct investment (FDI). First, I show that upon the formation of a bilateral CU, the non-member firm has greater incentives to engage in FDI. However, when FDI becomes a feasible entry option for the non- member firm under a CU, member countries have incentives to strategically induce export over FDI by lowering their joint external tariff. When fixed set-up cost of FDI is sufficiently low, this tariff falls below Kemp–Wan tariff and CU leads to a Pareto improvement relative to no agreement. Moreover, using an infinite repetition of the one-shot tariff game under a CU, I show that the presence of FDI incentive of the non-member firm makes the member countries more willing to cooperate multilaterally over free trade while the opposite is true for the non-member country. Finally, I find that, unless fixed cost of having an additional plant is sufficiently low, multilateral cooperation over free trade is easier to sustain when FDI incentive is present.     

技术性贸易壁垒对我国出口的影响及对策

在21世纪的国际贸易中，关税壁垒的作用已大大削弱。技术性贸易壁垒作为非关税贸易壁垒的重要手段发挥的作用则越来越重大。我国作为发展中国家，又是贸易出口大国，深受其影响。我国必须迎接挑战，政府和企业齐心合力做出积极应对。