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ghd structure

Posted August 28th, 2011 at 10:34 PM by bee123
to cotton 8% duty levied on imports of raw cotton import taxes, and

10%, the V = 20 x 108%-15 x 110% = 5.1 yuan, effective BaoHuLv for

ERP = x 100% = = = 2% x 100%

If the cotton yarn, and for tax exemption of raw cotton import taxes 10%,

the V '= 20-15 x 110% = 3.5 yuan, effective BaoHuLv for

ERP = * 100% 100% = 30% = x

That is when the final product is less than the name of raw materials in

the name of the tax rate, the end product of effective BaoHuLv less than

the name of the tax rate, can appear even negative protection. The

significance of negative protection is because the tariff system

function, to the name of the high tax rates on raw materials, to the

extent of the raw material prices more than the final product after value

added tax increase, so that part of the domestic processing value-added

below foreign processing value-added. This means that producers while

provide value, but because the indiscriminate to import tariffs of

finished goods and raw materials, make this value is reduced, producers

to be unprofitable, and encourage the finished product imports.

4. Tariff structure

Tariff structure and called the customs duty rate structure, it is to

point to one country tariff customs duty rate of all kinds of commodities

in the relationship between high and low. The countries all over the

world because of its domestic economy and the difference of import and

export commodities, tariff structure are also different countries all

over the world. Despite the tariff structure is different, but the common

tariff upgrade phenomenon. Generally performance capital goods tax rate

is low, the tax rate is high, consumer goods The necessities of life is

low, luxury tax rate is high, Its not the tax rate lower commodity

production, native to the tax rate of production is higher. One of the

outstanding characteristic is customs duty rate with product processing

degree of gradually deepening and continuously improve the tariff rate.

Manufactured goods higher than the middle product customs duty rate among

the products, tariff rate higher than primary products of duty tariff

structure. This phenomenon is called upgrade or steps, tariff structure

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