What Are The Implications, Characteristics And Categories Of Tariffs?

2010/11/26 18:09:00 191

China

tariff

The origin is closely related to early checkpoints.

The early checkpoints belong to the defense system between the "state", and the political and military functions are the first.

With the development of social economy, the toll gate has begun to extend its fiscal function.

Therefore, the early tariff in China is actually a kind of power organ that passes the tax and the level is the state levying tariff. This is our duty.

origin

The basic trajectory.

Tariff, also known as customs or tariff, is a tax imposed by a country on goods passing through its territory. Therefore, it is a kind of state tariff. The so-called "through its territory" means that customs is a kind of passing tax. The so-called "frontier" is not limited to the political field of a country, but refers to the economic frontier, that is, the area of tariff, such as non economic territory or non-tariff area.

Tariffs are tax only for goods passing through the territory, for example, non "goods" are not taxable objects, for example, passengers who enter or leave the country and are engaged in the pportation of passengers and goods, although they pit or do not have customs duties.

Customs duties are in accordance with the direction of the passage of goods.

Divided into

Import tax (import duty), export tax (export duty).

But in modern times, there has been little levying export tariffs. Generally speaking, tariffs refer to import tariffs. According to the standard of class certificate, they can be divided into advalerem duty, specific duty, compound tax (compound duty) and selective tax (alternative duty). According to the purpose of levy, they can be divided into fiscal duties (Financial Duty), protective duties (protecive protecive), anti-dumping duties (anti taxes) and retaliatory tariffs.