商务英语课件谢毅斌 ISBN9787811342208 PDFeng451j_ja_16.pdfVIP

《商务英语》 授课教案 Chapter 16 TARIFF BARRIER Objectives A. To understand better the importance and function of tariff B. To have a better understand of different types and forms of tariff barriers C. To learn relevant expressions and language structure Introduction Tariff, tax levied by a government on imports and exports, seems familiar to everyone. However, to get it clear is not as easy as it is supposed to be, and it is much more difficult to solve the disputes resulting from it. Then what on earth is the tariff? And what on earth is the tariff for? How many kinds of tariff are there? In this text, we would have a brief answer to those questions. 关税，一个耳熟能详的贸易名词，似乎是地球人都知道。可是真正把它弄清楚却不见得是件很容 易的事情。要解决由关税引发的贸易争端更是难于上青天。世贸组织的前身关贸总协定半个多世 纪的各国多边贸易谈判，没有哪次不因为这个问题争论得热火朝天，旷日持久，最后还有可能不 了了之。既然如此，关税到底是个什么东西，竟能如此牵动贸易各国的神经？征收关税到底目的 何在？关税到底有几种形式？本课将就这些问题给出概要的回答。 Main points of the text A. 1. A tariff is a tax levied by a government on goods and service 2. The tariff provides the government with extra tax revenue B. 1. Four forms of tariff: 2. Ad valorem duty 3. Specific duty 4. Alternative duty 5. Compound duty Background and terminology 1 《商务英语》 授课教案 tariff barrier 关税壁垒 “非关税壁垒”的对称。用高关税限制或杜绝某些外国商品冲击本国市场的措施。旨在提高进口 商品成本，从而削弱其竞争能力，达到限制或杜绝这些商品进口的目的。 Ad valorem duty in proportion to the value 从价的，按照价值的，从价关税 以商品价格为标准征收的关税。从价关税的特点是税负合理。同类商品，质量高、价格高，税额 也高；质量低、价格低，税额也低。目前大多数国家都规定以正常价格，即独立的买卖双方在自 由竞争条件下成交价格，作为完税价格；如果发票价格与正常价格一致，即以发票价格作为完税 价格；如果发票价格低于正常价格，则根据海关估定价格作为完税价格。 Specific duty designating a customs charge levied on merchandise by unit or weight