中美经贸摩擦背景下进口关税水平变化分析  

An Analysis of Changes in Import Tariffs under the China-US Trade Friction

作　　者：樊勇 田振宇 FAN Yong;TIAN Zhenyu

机构地区：[1]中央财经大学财政税务学院

出　　处：《国际税收》2023年第9期31-39,共9页International Taxation In China

基　　金：教育部哲学社会科学后期资助课题“关税效应的经济学分析研究”(项目编号:20JHQ061);国家自然科学基金面上项目课题“税制改革、税收征管与企业纳税遵从:理论拓展与基于微观税收数据的实证研究”(项目编号:71973159)的阶段性研究成果。

摘　　要：本文利用WITS数据库最惠国商品关税税率数据,计算分析中美经贸摩擦升级前后各类进口商品的简单平均关税税率和加权平均关税税率变化情况。研究发现,中美经贸摩擦升级后,美国对我国进口商品关税水平由3.71%左右上升到5.47%左右,其中机电类商品上升幅度最大;而我国对美国进口商品关税水平由10.66%左右下降到8.15%左右,其中食品饮料及烟草类商品下降幅度最大。我国对美国采取加征关税反制措施并未影响我国履行世界贸易组织关税总水平的承诺。Using the tariff rate data of the most-favoured-nation goods in WITS database,the paper adopts simple average method and weighted average method as the tariff level measurement methods to calculate and analyze the changes of tariff levels of various imported goods before and after China-US economic and trade friction.It is found that after China-US economic and trade friction,the level of tariffs on imported goods from China increased from about 3.71%to about 5.47%,of which mechanical and electrical goods increased the most,while the level of tariffs on imported goods from the United States decreased from about 10.66%to about 8.15%,of which food and beverage and tobacco products have the largest decline.However,China's tariff countermeasures against the United States do not affect China's commitment to fulfilling the overall tariff level of the WTO.

关 键 词：中美经贸摩擦 进口关税 关税承诺 关税水平 

分 类 号：F810.42[经济管理—财政学]