什麼是關稅

商品通過關境時徵收的一種稅。通常被徵收關稅的物件是進口貨物，其中可能是指對所有的外國商品徵稅或者只對在關境外生產的商品徵稅。關稅有可能在邊境直接徵收，也可能通過要求商家提前購買進口許可權或通過限定進口商品的數量來徵收。過境稅是指關境對過境商品所徵收的一種稅。關稅為國家財政收入和地方企業保護提供了有力支援。通過提高進口價格，可鼓勵國內的生產者提高商品的價格，或者利用稅收優勢制定較低的商品價格，從而吸引更多的消費者。關稅通常用來保護國家的「新興產業」和狀況不景氣的產業。因為其影響商品價格，造成國內消費者消費升高，且該政策不利於提高國內產業的生產效率，有時關稅政策也受到指責。關稅價格根據各國之間的協商與簽署的協定來制定。亦請參閱General Agreement on Tariffs and Trade (GATT)、trade agreement、World Trade Organization。

tariff

Tax levied on a commodity traded across international borders. Usually assessed on imports, tariffs may apply to all foreign goods or only to goods produced outside the borders of a customs union. A tariff may be assessed directly, at the border, or indirectly, by requiring the prior purchase of a license or permit to import specified quantities of the good. Transit duties or taxes may be levied on goods passing through a customs area en route to another destination. Tariffs provide a source of revenue and protect local industry. By driving up the price of the imported item, they allow domestic competitors either to charge higher prices for their goods or to take advantage of their own lighter taxes to charge lower prices and attract more customers. Tariffs are often used to protect “infant industries” or to safeguard older industries that are in decline. They are sometimes criticized for imposing hidden costs on domestic consumers and encouraging inefficiency in domestic industries. Tariffs are subject to negotiation and treaty among nations (see General Agreement on Tariffs and Trade, trade agreement, World Trade Organization).