Tariff Theory and China's Tariff System

Author: Cen Weilian
Publisher:
Publish Date: 2006-09-01
Features: Tariffs are a widely levied tax in countries around the world. They serve not only as a source of national revenue but also play a role in regulating the economy and can be used as a powerful diplomatic tool. This textbook integrates theory and practice, with a particular emphasis on close alignment with China's customs tax collection operations. It is an authoritative textbook for introducing tariff theory and systems. The textbook is divided into two parts: the first introduces tariff theory models that are meaningful for practice, while the second focuses on China's tariff system closely linked with customs tax collection operations. The textbook is accompanied by numerous calculation examples and data charts, making it easier for students to quickly and firmly grasp key concepts. This book is suitable for relevant courses in fields such as public finance and taxation, customs, customs declaration and international freight, international business, logistics management, and international economics and trade. It is also a valuable study guide for the national unified examination for customs declaration qualifications.