中国关税有效保护水平合理性分析——基于关税有效保护率及Lafay指数

Analysis on Rationality Tariff Levels of Effective Protection in China——Based on the Tariff Effective Protection Rate and Lafay Index

入世后我国关税水平与结构发生较大变化,关税有效保护水平合理性分析对我国关税政策与产业政策制定与调整具有重大意义。通过测算我国24个投入产出部门在5个不同年份的关税有效保护率及Lafay指数,分析了我国关税有效保护水平及结构,结果表明:在此期间,属于工业部门的23个投入产出部门名义税率与有效保护率呈合理的阶梯状保护结构,但关税保护成本过高,且逐年增加明显;一些投入产出部门有效保护水平变化未与各部门比较优势的动态变化相匹配,有效保护结构也未与各部门比较优势相契合。要优化有效保护结构,缩小各投入部门间的有效保护率差距,在适当提高政策灵活性的基础上增强技术创新与投入。

After entering into WTO, China has experienced the adjustment of tariff rate twice on the large scale, leading to the very significant change of tariff level and structure, while the analysis of reasonability of EPR is quite important to the formulation and adjustment of tariff policy and industrial policy. This paper empirically analyzes the tariff effective protection level and structure in China by calculating the ERP of tariff and Lafay index of the 24 input - output sectors in 5 years. The result shows that the ERP of tariff of the 23 input - output sectors which belong to the industry is upgrading from the upstream products to the downstream products. The tariff structure in China is reasonable on the whole. But the very high tariff protection costs are increasing rapidly every year and the tariff effective protection level and structure of some input - output sectors don＇ t fit＇their dynamic change of comparative advantages. So this paper gives such advice as optimizing the tariff effective protection structure, shortening the gap of the ERP of input - output sectors and strengthening technological innovation and investment while improving the flexibility of policy.