关税有效保护理论及其实践意义

The Effective Protecting Theory and Its Meanings in Pratice

一个国家对最终产品课以较高税率而对初级产品、半成品课以较低税率甚至完全免税这种关税结构重在提高最终产品的有效保护率。

A nation imports a raw material duty free or imposes a lower tariff on the importation of the inputs than on the importation of the final commodity produced with the imported inputs. This makes the rate of effective protection on a final commodity with imported inputs much greater than the nominal tariff rate would indicate.