关税减让

After China s accession to WTO, the question about how to fulfill the obligation of Tariff Concession has become the hot topic and the key point in the discussion in academic circles and in judicial practice.

中文摘要：入世后，我国如何履行关税减让义务的问题已成为理论界和司法实践中讨论的热点和重点。

It includes four parts: the summary of Tariff Concession, Tariff Concession System of primary developed countries, Tariff Concession System of China and Regional Cooperative System s influence on Tariff Conce...

本文重点阐述了主要发达国家的关税减让制度，以美国，欧盟，日本为例，这些国家的关税减让制度，无论是从规则条文上，还是在实践方面，都走在世界的前列，有许多值得我国学习借鉴的地方。

Ⅰ: Study Significance Since 1980s'under the concession of tariff and restriction of non trade barriers, traditional policy instruments have played less role in international trade, inversely antidumping takes the place and becomes the most widely used instrument.

一、研究意义 20世纪80年代以来，在WTO关税减让和限制使用非关税壁垒的背景下，传统贸易政策工具日趋式微，而反倾销则取而代之，逐渐成为最广泛使用的政策工具之一。

The threaten to the achievement of the tariff concession, by the non-tariff barriers made by countries, has become the focus of the drafters of the international commercial law, since the very beginning of the multilateral talk between countries sponsored by the League of Nations in

从20世纪二十、三十年代国际联盟召集开展多边贸易对话开始，针对国家之间制造非关税壁垒威胁关税减让成果的情况就一直是国际贸易法立法者们关注的焦点。

After 8 Rounds of negotiations of GATT,free-trade and the tariff concession become the trend of international trade.

随着关贸总协定乌拉圭回合的结束，贸易自由化和关税减让已成为国际贸易的发展趋势。

The author mentioned that after being accepted by WTO as one of its member countries,such principles of WTO as nondiscrimination and anti-subsidies will be the most immediate element that exerts a great influence over the re-formation of Chinese taxation.Then the author proceeds to the main task and problems of the reform.

加入世贸组织以后，无歧视原则、关税减让原则、透明原则以及反补贴原则将成为影响我国税收制度改革的最直接因素，我国税法税制改革的任务和难题，主要表现在分步调减关税并改进结构与管理；增值税转型；内外资企业所得税制统一；个人所得税调节高收入力度不大；税收优惠政策过多过宽等五个方面。

A reduction of tariff on agricultural products affects the market price of the importing country, the interests of producers and consumers and the government's tariff revenue. Tariff reduction depresses the protection of agricultural products in importing countries, thus strikes the agricultural markets.

对农产品关税进行减让，直接和间接地影响到了进口国的市场价格、生产者利益以及消费者的福利和政府的关税收入，关税减让使进口国对国内农产品的保护水平降低，从而对进口国的农产品市场产生一定的冲击。

When used in China, a fast growing transition economy with many trade partners, however, three qualifications are needed: substituting change in multilateral relative price level change in bilateral price level, adding productivity bias and the impact of tariff reduction and taxation reform.

将之运用于中国这样一个外贸市场多元化的高速增长的转轨经济，需要进行三项修正：用多边相对价格变动替代双边价格变动、计算生产率差异、考虑关税减让和税收制度变化的影响。

Custom duty adjusts our country machinery to be versed in course of study will bring 3 big impactsSince January 1, 2007, our country continues to be decreased according to the custom duty that adds World Trade Organization let acceptance, reduce chemical industry to taste the entrance custom duty that waits for 44 tax items further.

关税调整给我国机械工业将带来三大影响从2007年1月1日起，我国继续按照加入世界贸易组织的关税减让承诺，进一步降低化工品等44个税目的进口关税。

Be noted that, despite the "Agreement on Trade in Goods," after the commencement of a Party have the right to begin implementation of the safeguard measures of a product, but according to the above conditions for the launch safeguard measures, if the Party of the product and is not in accordance with FTA tariff reduction mode tariff concessions, or follow the model of free trade zone tax cuts or no tariff concessions yet, in this case, the Parties have still not right to start against the safeguards of the product .

需要说明的是，尽管在《货物贸易协议》生效后一缔约方就有权利对某产品开始实施保障措施，但根据上文所述的启动保障措施的条件，如果该缔约方的该产品并未按照自贸区降税模式进行关税减让，或按照自贸区的降税模式无需或暂未进行关税减让，在这种情况下，该缔约方仍然没有权利启动针对该产品的保障措施。

I didn't watch TV last night, because it .

昨晚我没有看电视，因为电视机坏了。

Since this year, in a lot of villages of Beijing, TV of elevator liquid crystal was removed.

今年以来，在北京的很多小区里，电梯液晶电视被撤了下来。