会计学InternationalTradeTheoryandPracticeJudge*Visible&invisibletrade1.Visibletrade2.InvisibletradeJudgewhetherit’sVisibleorInvisibletrade:1.Japanimportswoodtoproducedisposablechopsticks2.atourtoLondonprovidedbyatravelagencyinFoshan,Guangdong3.CitiBankremits(=transfers)asumofmoneytoitsoverseaspartner4.Chinasellssalttoothercountries5.aflightfromGuangzhoutoManilaprovidedbyChinaSouthernAirline6.AmericabuysHondacarsfromJapan7.mobilephonebillarisingbyroamingtoothercountries8.freight(carriageortransportofgoodsbetweencountries)9.aShundefactorysellsfurnituretoRussia10.insuranceonmovablegoodsduringthecourseofshipmentbetweencountries11.Elephoa,Inc,awhollyownedAmericansubsidiaryinMalaysia,hasafter-taxprofits12.Australiaexportsseafood13.aPhilippinesbabysitterinHongKongsendshersalarytoherhometownVisible:1.Japanimportswoodtoproducedisposablechopsticks4.Chinasellssalttoothercountries6.AmericabuysHondacarsfromJapan9.aShundefactorysellsfurnituretoRussia12.AustraliaexportsseafoodInvisible2.atourtoLondonprovidedbyatravelagencyinFoshan,Guangdong3.CitiBankremits(=transfers)asumofmoneytoitsoverseaspartner5.aflightfromGuangzhoutoManilaprovidedbyChinaSouthernAirline7.mobilephonebillarisingbyroamingtoothercountries8.freight(carriageortransportofgoodsbetweencountries)10.insuranceonmovablegoodsduringthecourseofshipmentbetweencountries11.Elephoa,Inc,awhollyownedAmericansubsidiaryinMalaysia,hasafter-taxprofits13.aPhilippinesbabysitterinHongKongsendshersalarytoherhometownImportProtectionPolicy:Tariffs(关税(guānshuì))Chapter5InstrumentsofTradePolicy(P77)ThedefinitionoftariffThepurposeoftariffTheclassificationoftariffDefinitionPurposeClassificationofimportdutiesⅠ.Formsofimportduties(1)Specificduty从量税Totalofspecificduty=quantityofcommodity×specificdutyperunitApplication(2)Advaloremduty从价税Totalofadvaloremduty=Totalvalueofcommodity×advaloremdutyrateApplication(3)Mixedorcompoundduty混合税Totalofcompoundduty=totalofspecificduty+totalofadvaloremdutyApplication(4)Alternativ