外贸业务员对这15个国际经济贸易词汇定义需要中英文的表达意思非常清楚才行
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://mmbiz.qpic.cn/mmbiz_jpg/avmQK44wwpPZSUB4WmGVia4tLp0h4DPrDrk0JqFjAo8AiapJleuRuAkBiaMSvedGPNhqoiatm4wq19BGjI11n8mclA/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">1</span><span style="color: black;">．正常价格：<span style="color: black;">指的是</span>相同<span style="color: black;">制品</span>在出口国用于国内消费时在正常<span style="color: black;">状况</span>下的可比价格。<span style="color: black;">倘若</span><span style="color: black;">无</span>这种国内价格，则是相同<span style="color: black;">制品</span>在正常贸易<span style="color: black;">状况</span>下向第三国出口的最高可比价格；或<span style="color: black;">制品</span>在原产国的生产成本加<span style="color: black;">恰当</span>的推销<span style="color: black;">花费</span>和利润。</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">功夫外贸公众号 GFWAIMAO 手机上学习外贸和外贸英语</span><span style="color: black;"><span style="color: black;">白话</span></span></span></strong></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;"> 2</span><span style="color: black;">．反<span style="color: black;">补助</span>税</span><span style="color: black;">(Countervailing)</span><span style="color: black;">：又<span style="color: black;">叫作</span>抵消税或<span style="color: black;">赔偿</span>税，是<span style="color: black;">针对</span>直接或间接地接受奖金或<span style="color: black;">补助</span>的外国商品进口所征收的一种进口附加税。</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">进口商品在生产、制造、加工、买卖、输出过程中接受了直接或间接的奖金或<span style="color: black;">补助</span>，并使进口国生产的同类<span style="color: black;">制品</span>遭受重大损害是<span style="color: black;">形成</span>征收反<span style="color: black;">补助</span>税的重要<span style="color: black;">要求</span>。</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">反<span style="color: black;">补助</span>税的税额<span style="color: black;">通常</span>按</span><span style="color: black;">“</span><span style="color: black;"><span style="color: black;">补助</span>数额</span><span style="color: black;">”</span><span style="color: black;">征收。其目的在于<span style="color: black;">增多</span>进口商品的成本，抵消出口国对该商品所做<span style="color: black;">补助</span>的鼓励<span style="color: black;">功效</span>。</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">功夫外贸公众号 GFWAIMAO 手机上学习外贸和外贸英语</span><span style="color: black;"><span style="color: black;">白话</span></span></span></strong></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;"> 3</span><span style="color: black;">．<span style="color: black;">守护</span>关税</span><span style="color: black;">(Protective Tariff)</span><span style="color: black;">：<span style="color: black;">指的是</span>以<span style="color: black;">守护</span>本国工业或农业发展为<span style="color: black;">重点</span>目的而征收的关税。</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;"><span style="color: black;">守护</span>关税税率要高，越高越能起到<span style="color: black;">守护</span><span style="color: black;">功效</span>。有时税率高达</span><span style="color: black;">100</span><span style="color: black;">％以上，等于禁止进口，<span style="color: black;">叫作</span>为禁止关税</span><span style="color: black;">(ProhibitedDuty)</span><span style="color: black;">。</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">功夫外贸公众号 GFWAIMAO 手机上学习外贸和外贸英语</span><span style="color: black;"><span style="color: black;">白话</span></span></span></strong></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;"> 4</span><span style="color: black;">．财政关税</span><span style="color: black;">(Revenue Tariff)</span><span style="color: black;">：又<span style="color: black;">叫作</span>收入关税，<span style="color: black;">指的是</span>以<span style="color: black;">增多</span>国家的财政收入为<span style="color: black;">重点</span>目的而征收的关税。</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">为了达到<span style="color: black;">增多</span>财政收入的目的，对进口商品征收财政性关税时，必须具备以下三个<span style="color: black;">要求</span>：</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">①征税的进口货物必须是国内<span style="color: black;">不可</span>生产或无代用的商品，以避免对国内市场形成冲击；</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">②征税的进口货物在国内必须有<span style="color: black;">海量</span>消费；</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">③关税税率必须适中，否则达不到<span style="color: black;">增多</span>财政收入的目的。</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">功夫外贸公众号 GFWAIMAO 手机上学习外贸和外贸英语</span><span style="color: black;"><span style="color: black;">白话</span></span></span></strong></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">5</span><span style="color: black;">．</span><span style="color: black;">从量税</span><span style="color: black;">(Specific Duties)</span><span style="color: black;">：是以商品的重量、数量、容量、长度和面积等计量单位为标准计征的关税。</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">从量税额=商品重量</span><span style="color: black;">x</span><span style="color: black;">每单位从量税</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">功夫外贸公众号 GFWAIMAO 手机上学习外贸和外贸英语</span><span style="color: black;"><span style="color: black;">白话</span></span></span></strong></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;"> 6</span><span style="color: black;">．</span><span style="color: black;">从价税 （</span><span style="color: black;">ad valorem duties）</span><span style="color: black;">：是以进口商品的价格为标准计征<span style="color: black;">必定</span>比率的关税，其税率表现为货物价格的百分率，其计算公式为：</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">从价税率</span><span style="color: black;">=</span><span style="color: black;">商品总值</span><span style="color: black;">x</span><span style="color: black;">从价税率</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">功夫外贸公众号 GFWAIMAO 手机上学习外贸和外贸英语</span><span style="color: black;"><span style="color: black;">白话</span></span></span></strong></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">7</span><span style="color: black;">．</span><span style="color: black;">混合税</span><span style="color: black;">(Mixed or Compound Duties)</span><span style="color: black;">：又<span style="color: black;">叫作</span>复合税，是对某种进口商品采用从量税和从价税<span style="color: black;">同期</span>征收的一种<span style="color: black;">办法</span>。其计算公式为：</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">混合税额</span><span style="color: black;">=</span><span style="color: black;">从量税额</span><span style="color: black;">+</span><span style="color: black;">从价税额</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;"><span style="color: black;">混合税可分为两种：一种是以从量税为主加征从价税，另一种是以从价税为主加征从量税。</span></span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">功夫外贸公众号 GFWAIMAO 手机上学习外贸和外贸英语</span><span style="color: black;"><span style="color: black;">白话</span></span></span></strong></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">8</span><span style="color: black;">．</span><span style="color: black;"><span style="color: black;"><span style="color: black;">选取</span>税</span><span style="color: black;">(Altemative Dutie</span></span><span style="color: black;">s)</span><span style="color: black;">：是<span style="color: black;">针对</span>一种进口商品<span style="color: black;">同期</span>订有从价税和从量税两种税率，在征税时<span style="color: black;">选取</span>其税额较高的一种征税。</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">但有时为了鼓励某种商品的进口<span style="color: black;">亦</span>会<span style="color: black;">选取</span>其中税额较低的征收。</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">功夫外贸公众号 GFWAIMAO 手机上学习外贸和外贸英语</span><span style="color: black;"><span style="color: black;">白话</span></span></span></strong></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;"> 9</span><span style="color: black;">．</span><span style="color: black;"><span style="color: black;">海关税则</span><span style="color: black;">(Customs Tariff</span></span><span style="color: black;">)</span><span style="color: black;">：又<span style="color: black;">叫作</span>关税税则，是一国对进出口商品计征关税的规章和对进出口应税与免税商品加以系统<span style="color: black;">归类</span>的一览表。海关凭以征收关税，是关税政策的<span style="color: black;">详细</span><span style="color: black;">表现</span>。</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">海关税则<span style="color: black;">通常</span><span style="color: black;">包含</span>两部分：一部分是海关课征关税的规章条例及说明；另一部分是关税税率表。</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">功夫外贸公众号 GFWAIMAO 手机上学习外贸和外贸英语</span><span style="color: black;"><span style="color: black;">白话</span></span></span></strong></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">10</span><span style="color: black;">．</span><span style="color: black;">《协调制度》</span><span style="color: black;">(Harmonizes System</span><span style="color: black;">，缩写为</span><span style="color: black;">HS)</span><span style="color: black;">：是《商品名<span style="color: black;">叫作</span>及编码协调制度》的简<span style="color: black;">叫作</span>。它是一个新型的、系统的、多用途的国际贸易商品<span style="color: black;">归类</span>体系。</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">它除了用于海关税则和贸易统计外，对运输商品的计费与统计、计算资料传递、国际贸易单证简化以及普惠制的利用等方面，都<span style="color: black;">供给</span>了一套可<span style="color: black;">运用</span>的国际贸易商品<span style="color: black;">归类</span>体系。我国海关税则目录<span style="color: black;">便是</span>在《协调制度》的<span style="color: black;">基本</span>上制定的。</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">功夫外贸公众号 GFWAIMAO 手机上学习外贸和外贸英语</span><span style="color: black;"><span style="color: black;">白话</span></span></span></strong></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">11</span><span style="color: black;">．</span><span style="color: black;"><span style="color: black;">自主税则</span><span style="color: black;">(Autonomous Tariff)</span></span><span style="color: black;">：</span><span style="color: black;">又<span style="color: black;">叫作</span>国定税则，<span style="color: black;">指的是</span>一国立法<span style="color: black;">公司</span><span style="color: black;">按照</span>关税自主原则单独制定而不受对外<span style="color: black;">签定</span>的贸易条约或协议约束的一种税率。</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">功夫外贸公众号 GFWAIMAO 手机上学习外贸和外贸英语</span><span style="color: black;"><span style="color: black;">白话</span></span></span></strong></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">12</span><span style="color: black;">．协议税则</span><span style="color: black;">(Conventional Tariff)</span><span style="color: black;">：协议税则<span style="color: black;">指的是</span></span><span style="color: black;">一</span><span style="color: black;">国与其它国家或地区<span style="color: black;">经过</span>贸易与关税谈判，以贸易条约或协议的方式确定的关税税率，这种税则是在本国原有的国定税则以外，另行规定的一种税率。</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">它是两国<span style="color: black;">经过</span>关税减让谈判的结果，<span style="color: black;">因此呢</span>要比国定税率低。</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">功夫外贸公众号 GFWAIMAO 手机上学习外贸和外贸英语</span><span style="color: black;"><span style="color: black;">白话</span></span></span></strong></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">13</span><span style="color: black;">．关税水平：<span style="color: black;">指的是</span>一国的平均进口税率。</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">功夫外贸公众号 GFWAIMAO 手机上学习外贸和外贸英语</span><span style="color: black;"><span style="color: black;">白话</span></span></span></strong></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">14</span><span style="color: black;">．</span><span style="color: black;"><span style="color: black;">名义关税</span><span style="color: black;">(Nominal Tariff)</span><span style="color: black;">：</span></span><span style="color: black;"><span style="color: black;">亦</span><span style="color: black;">叫作</span>名义<span style="color: black;">守护</span>率。<span style="color: black;">指的是</span>某种进口商品进入该国关境时，海关<span style="color: black;">按照</span>海关税则所征收的关税税率，在其它<span style="color: black;">要求</span>相同和不变的<span style="color: black;">要求</span>下，名义关税税率越高，对本国同类<span style="color: black;">制品</span>的<span style="color: black;">守护</span>程度<span style="color: black;">亦</span>越高。</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">功夫外贸公众号 GFWAIMAO 手机上学习外贸和外贸英语</span><span style="color: black;"><span style="color: black;">白话</span></span></span></strong></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">15</span><span style="color: black;">．</span><span style="color: black;">有效关税<span style="color: black;">守护</span>率</span><span style="color: black;">：<span style="color: black;">亦</span><span style="color: black;">叫作</span>有效关税。<span style="color: black;">指的是</span>对某个工业每单位<span style="color: black;">制品</span></span><span style="color: black;">“</span><span style="color: black;">增值</span><span style="color: black;">”</span><span style="color: black;">部分的从价税，它<span style="color: black;">表率</span>着关税对本国同类<span style="color: black;">制品</span>的真正有效的<span style="color: black;">守护</span>程度。用公式<span style="color: black;">暗示</span>为：</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">有效关税<span style="color: black;">守护</span>率</span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"> E=T/V</strong></p><strong style="color: blue;"> 公
<span style="color: black;">式中</span><span style="color: black;"> T——</span><span style="color: black;">进口商品的名义关税；</span><span style="color: black;"> V——</span><span style="color: black;">进口商品在进口国该行业中的增值比率。</span></strong>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;"><span style="color: black;"><span style="color: black;">倘若</span>进口国原料不足，需进口原料生产该进口商品，在这种<span style="color: black;">状况</span>下，进口原料的名义关税水平和进口原料在<span style="color: black;">最后</span>成品中所占有的比率就直接影响着有效关税水平，其计算公式为：</span></span></span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;"> E=(T-Pt)/(1-P)</span><span style="color: black;"> 公</span><span style="color: black;">式中</span><span style="color: black;">E——</span><span style="color: black;">有效关税<span style="color: black;">守护</span>率；</span><span style="color: black;"> T——</span><span style="color: black;">进口<span style="color: black;">最后</span>商品的名义关税税率；</span><span style="color: black;"> t——</span><span style="color: black;">进口原材料的名义关税；</span><span style="color: black;"> P——</span><span style="color: black;">原材料价格在<span style="color: black;">最后</span>成品中所占的比重。</span></span></strong></p>
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