论文部分内容阅读
我国水产品进口的管理由各级海关进行严密监督,有集中管理、关税高、管制严、双边互惠的特点。到2000年,我国水产品关税税目的产品大致有近200项,主要有鲜活品、冷冻品、加工品、盐腌品、罐头制品、饲料等。大部分水产品的进口关税优惠税率为15％-20％,普通税率为30％-40％,高于农业的关税,对水产品市场起到一定的稳定和保护作用。关税总体水平在发展中国家中属较高水平。我国目前水产品关税的总体平均水平在17％左右。简单平均约束关税税率在22％左右,由于进口水产品中饲料用鱼粉占了很大比重,如果计算加权平均的话,要比简单平均低得多,进口加权平均实施税率小于30％。
The management of the import of aquatic products in China is closely supervised by the customs at all levels and has the characteristics of centralized management, high tariffs, strict control and bilateral reciprocity. By the year 2000, there are nearly 200 items of tariff tariffs on aquatic products in our country, including fresh products, frozen products, processed products, salted products, canned products and feedstuffs. Most of the aquatic products import tariff preferential tax rate of 15% -20%, the general tax rate of 30% -40%, higher than the tariffs on agriculture, the aquatic products market has played a certain role in the stability and protection. The overall level of tariffs in developing countries is a high level. At present, the overall average level of tariffs on aquatic products in China is around 17%. The simple average bound tariff rate is about 22%. Since the feed fishmeal accounts for a large proportion of the imported aquatic products, it is much lower than the simple average if the weighted average is calculated, and the import weighted average implementation tax rate is less than 30%.