国贸International-Trade-Theory-and-Practice

TeachingArrangementTime:1week(theory)+17weeks(practice)Somechapterswillnotbediscussed(C2,3,4,7,8,9,10),focusonC11-18Amixtureofteachingmethods,(lecturing,Q&A,groupdiscussion,presentation,casestudies,etc.)Assessment:1.classroomparticipation(attendance+performance)2.homework3.quiz4.closed-bookfinalexaminationCourseIntroductionInternationalTradeTheoryandPracticeBackgroundInformationBasicconceptofinternationaltradeTariffBarriersNon-TariffBarriersInternationaltradeistheexchangeofgoodsandservicesacrossnationalbordersorterritories.(P3)国际贸易是指世界各个国家（地区）之间商品和劳务的交换活动JudgeArethefollowingactivitiesinternationaltrade?MideasellshouseappliancetoQingdaoAdvanceCompanyBritainexportwinetoBrazilAsmallChinesefactorydoOEMforP&GAtourgroupof20CantonesetravelsinAustraliaWang,auniversitystudent,sellshisinventionofanewwater-proofmaterialtoaJapanesecompanyYang’sparentsinvest$500,000inAmericaandearn$10,000annually×√√√√√*Visible&invisibletradeVisibletrade有形贸易Tradeingoods,merchandiseInvisibletrade无形贸易Tradeinservices,technique1.VisibletradeSITC:StandardInternationalTradeClassification.联合国国际贸易标准分类0Foodstuffs食品及主要供食用的活动物1Beverage&tobacco饮料及烟类2Non-fooditems(notincludingfuels)燃料以外的非食用粗原料3Mineralfuel,lubricatingoilandrelatedrawmaterial矿物燃料、润滑油及有关原料4Animalandvegetableoilsandfatsandwax动植物油脂及油脂5Chemicalindustrialproductsandrelatedproducts未列名化学品及有关产品6Finishedproductsclassifiedbyrawmaterial主要按原料分类的制成品7Machineryandtransportationequipment机械及运输设备8Otherproducts杂项制品9Itemsunclassifiedcommodities没有分类的其他商品0~4Primaryproducts初级品5~8Manufacturedproducts制成品初级产品、制成品在进出口商品中所占的比重就表示了贸易的商品结构。2.Invisibletrade（1）技术产品，如专利（发明、实用新型、外观设计）、方法、配方等；（2）服务产品，如提供运输、保险、金融、旅游、信息咨询等；（3）和商品进出口有关的一切从属费用的收支，如运输费、保险费、商品加工费、装卸费等；（4）和商品进出口无关的其他收支，如国际旅游费用、外交人员费用、侨民汇款、使用专利特许权的费用、国外投资汇回的股息和红利、公司或个人在国外服务的收支等。无形贸易(InvisibleTrade)是“有形贸易”的对称，指技术贸易、服务贸易或其他非实物商品的进出口而发生的收入与支出。主要包括：Judgewhetherit’sVisibleorInvisibletrade:1.Japanimportswoodtoproducedisposablechopsticks2.atourtoLondonprovidedbyatravelagencyinFoshan,Guangdong3.CitiBankremits(=transfers)asumofmoneytoitsoverseaspartner4.Chinasellssalttoothercountries5.aflightfromGuangzhoutoManilaprovidedbyChinaSouthernAirline6.AmericabuysHondacarsfromJapan7.mobilephonebillarisingbyroamingtoothercountries8.freight(carriageortransportofgoodsbetweencountries)9.aShundefactorysellsfurnituretoRussia10.insuranceonmovablegoodsduringthecourseofshipmentbetweencountries11.Elephoa,Inc,awhollyownedAmericansubsidiaryinMalaysia,hasafter-taxprofits12.Australiaexportsseafood13.aPhilippinesbabysitterinHongKongsendshersalarytoherhometownVisible:1.Japanimportswoodtoproducedisposablechopsticks4.Chinasellssalttoothercountries6.AmericabuysHondacarsfromJapan9.aShundefactorysellsfurnituretoRussia12.AustraliaexportsseafoodInvisible2.atourtoLondonprovidedbyatravelagencyinFoshan,Guangdong3.CitiBankremits(=transfers)asumofmoneytoitsoverseaspartner5.aflightfromGuangzhoutoManilaprovidedbyChinaSouthernAirline7.mobilephonebillarisingbyroamingtoothercountries8.freight(carriageortransportofgoodsbetweencountries)10.insuranceonmovablegoodsduringthecourseofshipmentbetweencountries11.Elephoa,Inc,awhollyownedAmericansubsidiaryinMalaysia,hasafter-taxprofits13.aPhilippinesbabysitterinHongKongsendshersalarytoherhometownImportProtectionPolicy:Tariffs(关税)Chapter5Chapter5InstrumentsofTradePolicy(P77)TariffBarriersNon-TariffBarriersThedefinitionoftariffThepurposeoftariffTheclassificationoftariff1.TariffDefinitionAtariffisatax,orduty,leviedonacommoditywhenitcrossestheboundaryofacustomsareabythenation’scustoms.Importdutiesaremorecommonthanexportduties..关境；关税区Purposetoincreasethepriceofgoods.toraisetaxrevenuesforagovernmenttopunishexportersorcountriesforunfairpractices.ReadP77&finditout.ClassificationofimportdutiesAccordingtothemeansofcollection(根据征收方法)thedifferenttariffratesapplied(根据征收的税率)specialpurposesforcollection(根据特殊原因）Ⅰ.Formsofimportduties1.Accordingtothemeansofcollection根据征收方法：Specificduty从量税Advaloremduty从价税Mixedorcompoundduty混合税Alternativeduty选择税(1)Specificduty从量税Definition:Aspecificdutyisafixedchargeforeachunitofimportedgoods.e.g.$1perkilogramofsugarUS$2perbagofflourTotalofspecificduty=quantityofcommodity×specificdutyperunitAdvantage:easytocollectDisadvantage:doesn’ttakepricechangesintoaccount1000tons×$25perton=$25000ApplicationFrozenchicken急冻鸡Films胶卷Camera照相机，摄像机Crudeoil石油原油WhichkindsofcommoditiesadoptspecificdutyinChina?(2)Advaloremduty从价税Definition:Theadvaloremdutyisleviedasaconstantpercentageofthemonetaryvalueoftheimportedgood.e.g.25%tariffontheimportedcars10%tariffonjewelTotalofadvaloremduty=Totalvalueofcommodity×advaloremdutyrateAdvantage:takepricechangesintoaccountDisadvantage:needtoknowthemonetaryvalueofthegoodandtheselleristemptedtoundervaluetheprice10%×$500000=$50000ApplicationAdvaloremdutieshavecomeintowidespreaduse.Chinaisoneofthecountrieswhichadoptadvaloremduty.*e.g.如我国1997年税则规定，税则号列9004．1000项下的太阳镜应征税额为其进口完税价格的20％。(3)Mixedorcompoundduty混合税Definition:Amixedorcompounddutyreferstoacombinationofspecificdutyandadvaloremd