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| 关税有效保护理论及其实践意义 | |
| 引用本文： | 龚邦运.关税有效保护理论及其实践意义[J].芜湖职业技术学院学报,2000,2(4):19-22. |
| 作者姓名： | 龚邦运 |
| 作者单位： | 芜湖职业技术学院经营系，安徽芜湖，241001 |
| 摘 要： | 一个国家对最终产品课以较高税率而对初级产品，半成品课以较低税率甚至完全免税这种关税结构重在提高最终产品的有效保护率。 |
| 关 键 词： | 关税 进口投入物 最终产品 名义关税 有效关税 有效保护率 国内增加值 阶梯形关税结构 中国 |
The Effective Protecting Theory and Its Meanings in Pratice |
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| GONG Bang-yun.The Effective Protecting Theory and Its Meanings in Pratice[J].Journal of Wuhu Vocational Institute of Technology,2000,2(4):19-22. | |
| Authors: | GONG Bang-yun |
| Institution: | GONG Bang-yun |
| Abstract: | A nation imports a raw material duty free or imposes a lower tariff on the importation of the inputs than on the importation of the final commodity produced with the imported inputs. This makes the rate of effective protection on a final commodity with imported inputs much greater than the nominal tariff rate would indicate. |
| Keywords: | tariff imported input final commodity nominal tariff effective tariff the rate of effective protection domestic value added cascading tariff structure |
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