發(fā)布時(shí)間：2018-02-27 02:36

  本文關(guān)鍵詞： 進(jìn)口關(guān)稅 關(guān)稅下調(diào) 人民幣匯率　出處：《江西財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：進(jìn)口關(guān)稅是由一國(guó)或地區(qū)的海關(guān)向進(jìn)入國(guó)境或邊境的商品征收的稅種，主要有增加財(cái)政收入、保護(hù)本土產(chǎn)業(yè)、經(jīng)濟(jì)調(diào)節(jié)等職能。進(jìn)口關(guān)稅稅率的高低體現(xiàn)了一國(guó)貿(mào)易自由化的程度，從改革開放初期直至加入WTO后，中國(guó)一直認(rèn)真實(shí)施關(guān)稅改革政策，逐步降低進(jìn)口關(guān)稅稅率。二十幾年間關(guān)稅算術(shù)平均水平持續(xù)下降，已從1992年的42.5%降至2006年的9.8%，2006年后進(jìn)口關(guān)稅的貿(mào)易加權(quán)平均稅率仍逐年下滑，從2006年的5%下降到2011年的3.1%的水平。在關(guān)稅的經(jīng)濟(jì)調(diào)節(jié)功能作用下，稅率總水平大幅下調(diào)已經(jīng)對(duì)國(guó)家經(jīng)濟(jì)各層面如價(jià)格、貿(mào)易、就業(yè)等變量都產(chǎn)生了很大的效應(yīng)。同時(shí)人民幣自匯改后不斷升值，中國(guó)貿(mào)易摩擦嚴(yán)重，并且出現(xiàn)了許多傳統(tǒng)匯率理論無法解釋的現(xiàn)象，考慮到人民幣匯率影響因素日趨多樣化，本文認(rèn)為進(jìn)口關(guān)稅稅率大幅下調(diào)也可能間接影響到人民幣匯率。 本文從進(jìn)口關(guān)稅總水平下降的角度出發(fā)，測(cè)算了進(jìn)口關(guān)稅的貿(mào)易加權(quán)平均稅率，然后在關(guān)稅理論與匯率決定理論的基礎(chǔ)上，分析了關(guān)稅下降對(duì)國(guó)內(nèi)經(jīng)濟(jì)產(chǎn)生的效應(yīng)以及這些效應(yīng)對(duì)人民幣匯率可能產(chǎn)生的影響，從而清晰地闡述了進(jìn)口關(guān)稅總水平下調(diào)對(duì)人民幣匯率影響的傳導(dǎo)機(jī)制，最后再結(jié)合中國(guó)的實(shí)際數(shù)據(jù)，對(duì)進(jìn)口關(guān)稅與匯率的關(guān)系及影響機(jī)制進(jìn)行實(shí)證檢驗(yàn)。本文這樣做的目的在于能對(duì)人民幣匯率決定理論給予補(bǔ)充，并力求提出在進(jìn)口關(guān)稅下調(diào)的大背景下，有利于國(guó)內(nèi)外經(jīng)濟(jì)平衡的匯率改革與關(guān)稅調(diào)整的政策建議。 本文的研究表明無論從短期還是長(zhǎng)期來看，進(jìn)口關(guān)稅與匯率都存在穩(wěn)定的關(guān)系，且關(guān)稅稅率的持續(xù)下調(diào)是人民幣匯率波動(dòng)的格蘭杰原因，它能夠在一定程度上緩解人民幣升值壓力。進(jìn)口關(guān)稅稅率下調(diào)降低了國(guó)內(nèi)通貨膨脹率、擴(kuò)大了貿(mào)易規(guī)模、惡化了貿(mào)易條件、降低了就業(yè)率。而進(jìn)口關(guān)稅正是通過通貨膨脹、貿(mào)易規(guī)模、貿(mào)易條件及就業(yè)率這四個(gè)變量所代表的價(jià)格機(jī)制、貿(mào)易機(jī)制及就業(yè)機(jī)制對(duì)人民幣匯率產(chǎn)生作用。首先，關(guān)稅下調(diào)引起進(jìn)口消費(fèi)品及生產(chǎn)投入品的價(jià)格下降，長(zhǎng)期減緩了國(guó)內(nèi)通貨膨脹的壓力，推動(dòng)人民幣升值；其次，稅率下調(diào)削弱了關(guān)稅的貿(mào)易壁壘作用，擴(kuò)大了進(jìn)口規(guī)模，，也提高了進(jìn)口商品的世界價(jià)格，不利于改善中國(guó)貿(mào)易條件，在一定程度上減緩了人民幣升值的壓力；再者，關(guān)稅下調(diào)通過競(jìng)爭(zhēng)及技術(shù)溢出效應(yīng)使得本土企業(yè)縮小規(guī)�；蛱岣呱a(chǎn)率，導(dǎo)致其用工需求下滑，從而就業(yè)率下降，阻礙經(jīng)濟(jì)增長(zhǎng)，人民幣貶值�；谏鲜鲅芯拷Y(jié)果，本著緩解人民幣升值壓力、促進(jìn)宏觀經(jīng)濟(jì)協(xié)調(diào)發(fā)展的原則，本文提出了強(qiáng)化關(guān)稅的可控力及經(jīng)濟(jì)調(diào)節(jié)職能、優(yōu)化關(guān)稅結(jié)構(gòu)、增強(qiáng)外匯風(fēng)險(xiǎn)管理能力、擴(kuò)大人民幣匯率浮動(dòng)空間等具體政策建議。
[Abstract]:Import duties are taxes levied by customs of a country or region on commodities entering the country or the border. They mainly increase fiscal revenue and protect local industries. Economic adjustment and other functions. The level of import tariff rates reflects the degree of trade liberalization in a country. From the beginning of reform and opening up to WTO, China has been seriously implementing tariff reform policies. Gradually reducing import tariff rates. In 20, the arithmetic average level of tariffs continued to decline, from 42.5% on 1992 to 9.8 on 2006. After 2006, the trade-weighted average rates of import tariffs still declined year by year. From 5% in 2006 to 3.1% in 2011. Under the economic regulation function of the tariff, the overall tax rate has been significantly reduced to various levels of the national economy, such as prices, trade, At the same time, the RMB continues to appreciate since the exchange rate reform, and China's trade friction is serious, and there are many phenomena that cannot be explained by the traditional exchange rate theory. Taking into account the increasing diversity of the factors affecting the RMB exchange rate, This paper believes that the import tariff rate may also indirectly affect the RMB exchange rate. In this paper, the trade-weighted average tariff rate of import tariff is calculated from the point of view of the decrease of total import tariff level, and then based on tariff theory and exchange rate determination theory, This paper analyzes the effects of tariff reduction on the domestic economy and the possible effects of these effects on the RMB exchange rate, thus clearly expounds the transmission mechanism of the effect of the lowering of the total import tariff level on the RMB exchange rate. Finally, combining with the actual data of China, the paper empirically tests the relationship between import tariff and exchange rate and its influence mechanism. The purpose of this paper is to supplement the theory of RMB exchange rate determination. It also tries to put forward some policy suggestions on the exchange rate reform and tariff adjustment in favor of domestic and foreign economic balance under the background of import tariff reduction. The research in this paper shows that there is a stable relationship between import tariff and exchange rate in both the short and long term, and the continuous decrease of tariff rate is the Granger cause of RMB exchange rate fluctuation. To some extent, it can ease the pressure on the appreciation of the RMB. The reduction of import tariff rates reduces the domestic inflation rate, expands the scale of trade, worsens the terms of trade, and reduces the employment rate. The price mechanism represented by the four variables of the scale of trade, terms of trade and employment rate, and the mechanism of trade and employment have an effect on the RMB exchange rate. First of all, the lowering of tariffs leads to a decrease in the prices of imported consumer goods and manufactured inputs. It has slowed the pressure of domestic inflation for a long time and pushed the RMB to appreciate; secondly, the lowering of tax rates has weakened the role of tariff barriers to trade, expanded the scale of imports, and raised the world prices of imported goods, which is not conducive to improving China's terms of trade. It has eased the pressure on the yuan to appreciate to some extent; moreover, tariff cuts have reduced the size or productivity of local firms through competition and technology spillover effects, leading to lower demand for employment and lower employment. Based on the above research results, and in line with the principle of alleviating the pressure of RMB appreciation and promoting the coordinated development of macro economy, this paper proposes to strengthen the controllable power of tariff and the function of economic regulation, and to optimize the tariff structure. Strengthen the ability of foreign exchange risk management, expand the floating space of RMB exchange rate and other specific policy recommendations.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F832.6;F812.42;F224

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