Construction of tariff system since China’s entry into WTO

　　Since China’s accession to the WTO (hereinafter referred to as WTO), China has fully fulfilled its commitment to tariff concessions, scientifically and finely adjusted the tariff rate, tax items and special preferential tax policies within the scope of WTO rules, effectively exerted the macro-control function of tariffs, and gradually established a relatively complete tariff system that adapts to the domestic and international economic development trends.

　　(oneThe tariff policy system is improving day by day. First, the tariff level has been greatly reduced. from1992Since the end of the year, China has started a substantial process of independent tax reduction.2001Before China’s entry into WTO in, the general tariff level was changed from43.2%Drop to15.3%, a drop of up to65%.2001Since, China has reduced import tariffs year by year in accordance with its WTO commitments, up to2010In, the commitment of tax reduction after China’s entry into WTO has been fully fulfilled, and the overall tariff level has changed from that before China’s entry into WTO.15.3%Further reduce to9.8%, a drop of up to36%. Among them, the average tax rate of agricultural products is from pre-WTO18.8%Drop to15.2%The average tax rate of industrial products is from before China’s entry into WTO14.7%Drop to8.9%. Compared with the tariff rates promised by member countries to the WTO, China’s overall tariff level is higher than that of the EU (5.3%), the United States (3.5%) and other major developed countries, but significantly lower than India (48.5%), Indonesia (37.1%), Mexico (36.1%) Brazil (31.4%), Argentina (31.9%) and South Africa (19%) and most other developing countries, less than the average tariff rate of countries around the world (40%) of1/4. Among them,15.2%The average tax rate of agricultural products is not only lower than that of most developing countries, but also significantly lower than that of Norway (130.9%), Switzerland (48%) and Japan (22.2%) and other developed countries, about the average tax rate of agricultural products in the world (57.6%) of1/4;8.9%The average tax rate of industrial products is lower than that of most developing countries and less than the average tax rate of industrial products in the world (thirty percent) of1/3. Compared with the actual level of tariff burden, China is even lower. According to WTO statistics,2009The ratio of China’s tariff revenue to total imports in was only1.8%, not only lower than most developing countries such as India, Argentina and Egypt, but also lower than developed countries such as Australia and New Zealand, and similar to developed countries such as Japan and the United States.

　　The second isThe tariff items are further refined.1992In, China began to set up tariff items based on the Harmonized Commodity Description and Coding System of the World Customs Organization. According to the international practice, the tariff items were set aseightBit encoding, and respectively in the1996Years,2002Nianhe2007In, the Harmonized System with the World Customs Organization was revised synchronously, and the pace of revision was consistent with that of developed countries and faster than that of most developing countries. At the same time, according to the needs of customs supervision and the rapid development of science and technology, some products, new technology products and commodities subject to import and export management measures unique to China have been added.eight hundredMultiple national subheadings,eightNumber of tax items by2001Annual7111Gradually increase2011Annual7977A.

　　The third isThe tariff structure has been continuously optimized. In recent years, while the overall level of tariffs has gradually declined, the structure of China’s tariff rate has been continuously optimized. The import tariffs on primary products such as energy, resources and raw materials have been greatly reduced, and the import tariffs on intermediate products such as some key parts and important mechanical and electrical equipment have been selectively reduced. Take gasoline and diesel oil as an example, the import tariff has changed from before China’s entry into WTO.1996Annual9%Down to the current implementation1%and0%. At present, the tax rate of imported energy and resource products in China generally does not exceed5%Among them, key commodities such as crude oil, coal and iron ore have been subject to zero tariffs. The import tariffs on consumer goods have been greatly reduced. Such as automobile import tariffs by1996Annual100%-120%Fall to the present25%, the decline is nearly80%In the past ten years, the tax reduction process of developed countries has been completed for 50 or 60 years, while the automobile tariffs of India and Brazil, both BRICS countries, are as high as.57%and35%. At present, China’s tariff rate on imported cosmetics, clothing, bags, shoes, hats, watches and other consumer goods is at a medium-low level internationally. Louis Vuitton made in France (LV) handbags, for example, China’s import tariffs are10%South Korea and India are respectively8%and10%, the United States and Japan are9%and12%The tariffs imposed by Brazil and South Africa arethirty percent. After more than ten years of adjustment, the average tax rates of primary products, intermediate products and finished products in China are about5.9%、6.7%and10.6%, and1996Three kinds of products in9.7%、16%and26.2%Compared with the tax rate, not only the tax rate is greatly reduced, but also the structure is obviously improved, which basically realizes the transformation from "high level and narrow tax base" to "low level and wide tax base" and forms a more reasonable tax rate structure.

　　(2) The role of tariff control has been effectively exerted. First, adjust the provisional import tax rate and optimize the structure of imported goods. In recent years, China has made centralized adjustments to import tariffs every year in the form of provisional tax rates, focusing on reducing the import tax rates of important energy resources products, agricultural means of production, basic industrial raw materials, advanced technical equipment and key parts, and some commodities closely related to people’s daily lives, and expanding the scope of commodities involved year by year.2011At the beginning of the year660A number of commodities are subject to provisional import tax rates, and the average tax rate is lower than5%Compared with the most-favored-nation tax rate, the preferential margin reaches50%Above. Since then, according to the changes in macroeconomic operation, since2011yearsevenmoononeSince June, it has further reduced some energy raw materials such as refined oil, non-ferrous metal raw materials and textile raw materials, as well as some disaster relief items and daily commodities.33The import tariff of a commodity, the preferential margin reached.50%. The implementation of the provisional import tax rate has effectively promoted the import of related commodities and the development of upstream and downstream industries, and played an important role in meeting the needs of economic and social development. On the one hand, the import of energy, resources, raw materials and other primary products located in the upstream of the industrial chain has continued to grow rapidly, and its proportion has been continuously improved, which has strongly supported domestic industrial production and economic construction; On the other hand, the imports of consumer goods located in the lower reaches of the industrial chain have also maintained steady growth, which has played a positive role in enriching domestic market supply and promoting domestic consumption growth. According to the statistics of customs trade,2011In, China imported primary products and consumer goods respectively.6043.8Billion dollars and1059.1Billion US dollars, a year-on-year increase.39.3%and34.5%, both higher than24.9%The overall increase of imports, accounting for the total import34.7%and6.1%The proportion has increased year on year.3.7and0.5Percentage points.

　　The second isConstantly enrich tax collection methods and effectively play the role of tariff leverage. The method of taxation is becoming more and more complete. At present, in addition to ad valorem tax, China also applies sliding duties to imported cotton beyond quota, selective tax to imported natural rubber, compound tax to imported electronic video recording equipment, specific tax to imported photosensitive materials and seasonal tax to exported chemical fertilizers. Different tax methods are adopted according to the characteristics of different commodities, which not only fully considers the interests of many parties, takes care of the relationship between upstream and downstream industries, but also comprehensively balances the relationship between supply and demand, and has received good regulatory effects. At the same time, the leverage of tariffs is effectively exerted. In recent years, according to the changes in the international and domestic economic situation and other regulatory measures introduced by the state, we have effectively responded by adjusting import and export tariffs in a timely manner.2007The price of raw materials in the international market rose in,2008The price of grain products in domestic and foreign markets rose in,2009Foreign trade fell sharply in,2010International commodity prices rose in,2011The complicated situation, such as excessive annual price increase, has effectively ensured that the domestic market supply and the overall price level are basically stable.

　　The third isImplement special preferential tariff policies to promote scientific development. In recent years, by formulating preferential tax policies on tariffs and import links, we have vigorously supported industrial transformation and upgrading and independent innovation of enterprises, effectively cooperating with the implementation of national development plans such as ten key industries, strategic emerging industries and major scientific and technological projects. At the same time, the orientation of tariff policy is further tilted towards public utilities such as science, education, health, culture and public welfare, supporting the improvement of people’s livelihood. such as2008The preferential tax policy for import of major technical equipment, implemented since, exempts key parts and raw materials imported by domestic enterprises for R&D and production of major technical equipment from customs duties and import value-added tax, and cancels the corresponding tax-free policy for import of complete machines and complete sets of equipment. With the support of this policy, domestic200A number of equipment manufacturing enterprises have developed a number of products with independent intellectual property rights and core technologies by introducing technology to digest, absorb and innovate, and achieved leap-forward development.

　　The next step is to strengthen the preliminary thinking of tariff system construction: First, pay more attention to the scientific and planning adjustment of tariff rate and tax items, and change from reactive and temporary adjustment to active and forward-looking adjustment, forming an efficient, scientific and strict policy adjustment mechanism. Second, pay more attention to the construction of tariff policy system, further strengthen and improve the role of tariff leverage, and change from studying and introducing individual policies to strengthening policy coordination and policy convergence, so that tariff policies and other regulatory measures can form a joint force and enhance the regulatory effect. Third, pay more attention to the performance evaluation of tariff policy, from paying attention to policy design to paying attention to the evaluation of policy implementation effect, optimize the evaluation model and improve the evaluation method. In addition, the Ministry of Finance will actively and steadily promote various multilateral and bilateral tariff negotiations in accordance with the principle of mutual benefit and win-win, and change from designing a single negotiation plan to making a master plan and formulating a standardized negotiation plan.