Tariff Theory, Policy, and Practice

Author: Wang Puguang et al.
Publisher:
Publishing Date: 1999-04-01
Features: This textbook was compiled based on the teaching syllabus for the Tariff Course of Customs Management for undergraduate programs, reviewed and approved by the Education Department of the General Administration of Customs in 1992, and further reviewed by the Tariff Department of the General Administration of Customs. It serves as the official textbook for undergraduate tariff courses and training materials for customs officers. Since its publication in 1993, it has been adopted by some mid- and high-level financial and economic institutions in China as either a textbook or reference material, receiving praise from customs civil servants and readers from all walks of life. In 1994, it won the First Prize in the Economic Category of the Third Beijing Philosophy and Social Sciences Outstanding Achievement Award. In 1995, it received the Excellent Textbook Award from the General Administration of Customs. With the establishment and improvement of China's socialist market economy, the legalization of customs management has been continuously deepened, and customs management is gradually aligning with international practices. Considering the changes in customs management laws, regulations, rules, and practices, as well as the development of tariff theory, we decided to revise the original textbook. During the revision process, the first part of the original textbook was rewritten, and some new content was supplemented and added. When rewriting the second part, we aimed to explain and analyze the current tariff laws and regulations using legal principles, while renaming the tariff practice section of the original textbook to tariff system and making significant adjustments to the format. Since this publication is a revision, the original textbook title is retained. Compared to the original textbook, the new edition has the following main changes:
1. The new textbook still consists of two parts in terms of format. The first part is Tariff Theory and Policy, covering tariff economic theory and policy; the second part is Tariff System, covering tariff legal systems.
2. The first part, Tariff Theory and Policy, is expanded to seven chapters in terms of format, and the content of the original textbook's first part is rearranged. The tariff policies of China in the original textbook's second part are incorporated into the first part, Tariff Theory and Policy, while Chapter 5 of the original textbook, Tariff System, is included in the second part, Tariff System, to make the content and format more consistent. Additionally, the content related to the economic effects of tariffs analyzed by Western economics in Chapter 4 of the original textbook and the functions and roles of tariffs in Chapter are merged as Chapter 2.
3. The content of the second section on the General Agreement on Tariffs and Trade (GATT) and the World Trade Organization (WTO) and the third section on the Generalized System of Preferences (GSP) in Chapter 6 have been rewritten based on recent changes.
4. The second part, Tariff System, has had most of its content rewritten based on current Chinese customs laws, regulations, rules, customs tax collection practices, and the authors' recent research findings on tariff systems. The unrevised parts have also been supplemented and revised.
5. The content of Chapter 5, Tariff System, from the original textbook's first part has been incorporated into relevant chapters of the second part to facilitate readers in comparing China's tariff system with international customs systems and practices. A new chapter on Tariff Preservation and Tariff Enforcement has been added to make the content more complete.
6. Chapter 11 of the original textbook, Tariff on Inbound Passenger Baggage and Personal Postal Articles, has been removed.
This revision is led by Associate Professor He Xiaobing. The participants in this revision include Wang Puguang, He Xiaobing, and Li Yi. The first part was co-authored by Wang Puguang, He Xiaobing, and Li Yi, while the second part was written by He Xiaobing.