
漢德百科全書 | 汉德百科全书


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Bayezid II. Goldmünze
Osmanische Reich,Bayezid II. 1481-1512
Gebundene Zölle/约束关税/Bound Tariffs
Bound tariffs are specific commitments made by individual WTO member governments. The bound tariff is the maximum MFN tariff level for a given commodity line. When countries join the WTO or when WTO members negotiate tariff levels with each other during trade rounds, they make agreements about bound tariff rates, rather than actually applied rates.
Schutzzoll/Schutzzölle/protective tariff/protecting duty
保护关税是指以保护国内产业为目的而征收的关税。主要对征收进口税而言,通过对外国商品进口征税,提高其成本,削弱其在国内市场上的竞争能力,从而保护国内市场,促进国内产业的发展。 保护关税作用的大小与税率高低密切相关。税率越高、税额越大,保护作用越大;税率越低;税额越小,保护作用越小。但税率不宜过高,过高时等于禁止进口,完全关闭国内市场,完全排除外来竞争,不仅容易引起有关出口国的关税报复,也不利于建立有效率的国内产业。同时,税率过低,又等于完全开放市场,从而使国内产业得不到应有的保护。因此,税率高低必须适当,既不杜绝进口,又能限制大量进口;既能引进市场竞争机制,又不使国内产业处于不利的地位。