出版時間:2009-8 出版社:西南交通大學出版社 作者:詹放 頁數(shù):233
內(nèi)容概要
This book is published by Southwest Jiaotong University Press according to colleges aim andrequest of fostering students, referring to a great lot of inland and overseas literatures on Customsoperations in order to adapt to colleges request of special English teaching of Customsadministration. The intention is to foster students ability of using Customs English and improvethe Customs stuffs ability of special English literature reading and writing. English is widely used in Customs daily works, which has been involved in all aspects ofoperation, playing a very important part in the knowledge structure of Customs personnel as well asin the syllabus of Customs College.
書籍目錄
Lesson One Overview of China CustomsAdditional Reading China Customs, Marching ForwardLesson Two General Agreement on Tariffs and TradeAdditional Reading The World Trade OrganizationLesson Three Tariff Barriers to TradeAdditional Reading Non-tariffBarriers to TradeLesson Four Bonded WarehousesAdditional Reading Temporary Exemption from DutyLesson Five International TradeAdditional Reading Customs UnionLesson Six Customs Clearing AgencyAdditional Reading Shipping, Insurance, Airway Bill and CustomsLesson Seven The World Customs OrganizationAdditional Reading Customs Co-operation CouncilLesson Eight The Customs Officer and the Incoming PassengersAdditional Reading Customs Baggage Declaration FormLesson Nine Customs Supervision and Control Over Imports and ExportsAdditional Reading Export DocumentationLesson Ten Customs Supervision and Control over the Inward andOutward Means of TransportationAdditional Reading Customs Regulations of the PRC for the Supervision of Inbound and Outbound Trains and Goods and Commodities ThereonLesson Eleven Customs Control aver Manufacture in Bond for ExportAdditional Reading Customs Supervision and Control over Processing Trade andBond OperationsLesson Twelve Customs Supervision and Control over Postal ArticlesAdditional Reading People Treated with Diplomatic CourtesyLesson Thirteen Customs DutiesAdditional Reading Collection of Customs DutiesLesson Fourteen Prevention and Detection of SmugglingAdditional Reading China Customs Protection of Intellectual Property RightsLesson Fifteen Post-clearance Audit System of China CustomsAdditional Reading Developing International Co-operation in Drug Control.Lesson Sixteen Customs Risk ManagementAdditional Reading Brief Review of the Risk Management Development of China CustomsLesson Seventeen Science and Technology of China CustomsAdditional Reading The Papedess Summary ProgramLesson Eighteen China Customs StatisticsAdditional Reading The Harmonized Commodity Description and Coding SystemLesson Nineteen Integrity Building of China CustomsAdditional Reading Declaration of the Customs Co-operation CouncilConcerning Integrity in Customs (Arusha Declaration)Lesson Twenty China Customs in the Twenty-first CenturyAdditional Reading Building a Modern Customs SystemChinese Translation for ReferenceKey to Exercises for ReferenceBibliographyPostscript
章節(jié)摘錄
政府因此轉(zhuǎn)而使用非關(guān)稅壁壘(NTB),如對進口商品確定明確的配額限制。由于此種限制不受市場因素的影響,可以確切地知道能進口多少商品。遺憾的是,由于對進口商品的上述限制,獲得進口許可證的商人可能對供不應(yīng)求的進口貨物索要高價,因而有可能產(chǎn)生壟斷利潤。若沒有對進口商品的配額限制,他們就不能總是向公眾索價過高。而且他們也會減少消費者自由選擇的機會。這些配額從本質(zhì)上說也會減少世界貿(mào)易,但它們可以刺激經(jīng)濟效率低下地區(qū)的生產(chǎn)?! ∪缟纤?,當對進口貨物征收關(guān)稅,即對價格產(chǎn)生迅速、直接、明顯的影響。貨物增加的價格可能十分接近于稅額。與此相反,要預測配額對貨物價格的影響就困難得多,尤其是對那些并不全是境內(nèi)生產(chǎn)的貨物來講,結(jié)果就更無法確定。例如,很多國家并沒有自己的汽車工業(yè),因而進口配額可以引起汽車價格相當大的改變。因此,關(guān)稅及非關(guān)稅壁壘都對世界貿(mào)易格局產(chǎn)生巨大的影響。 發(fā)達國家傳統(tǒng)上都對初級產(chǎn)品保持低關(guān)稅,而對半制成品和制成品征收的關(guān)稅卻高得多。這種做法通過限制發(fā)展中國家的出口可能性,阻礙了這些國家加工工業(yè)的增長。然而,這個問題在過去的十年至十五年中取得了最重要的改善,其中之一就是引進了普惠制(GSP)。普惠制規(guī)定允許大量的制成品以減免稅方式從發(fā)展中國家進口到工業(yè)國家?! ×硗膺€有一些在國際范圍內(nèi)取得的成就。關(guān)稅與貿(mào)易總協(xié)定通過長期的努力實現(xiàn)了總的關(guān)稅稅率在一定程度上全面地降低。最近的一次就是眾所周知的于1979年結(jié)束的東京回合的多邊談判。這些談判持續(xù)了六年,取得了將在八年內(nèi)總體上降低工業(yè)品關(guān)稅約30%的成果。 遺憾的是,關(guān)稅壁壘降低后,使用非關(guān)稅壁壘的趨勢就增強了。這兩種壁壘毫無疑問都將成為世界各國未來就國際貿(mào)易限制問題而進行的談判中面臨的主要問題。
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