A Comparative Study On Chinese And Korean Tariff System

Marx once said: "Tariffs originate from the taxes imposed on feudal proprietors by the passing merchants on their territories...This kind of taxation is the most convenient way for the treasury to collect money." It shows that tariffs,as the most important regulatory tool in traditional trade,are the oldest economic regulation means.Under the background of global economic integration,the economic and trade exchanges between countries have become increasingly close.All countries have continuously improved their own trade policies in order to seek better development in the process of economic globalization.Tariff system is the most traditional trade policy tool and its importance is becoming more and more prominent.It is of great significance for protecting the domestic economy,stabilizing the domestic market and promoting the development of free trade.Since China and South Korea established diplomatic ties,bilateral trade has become more frequent.In particular,the signing of the Sino-Korean FTA has marked a new stage in the development of Sino-Korean trade.As one of the country's most important trading partners,Korea's trade exchanges between the two countries necessarily involve tariff systems.The study of the Korean tariff system has become an urgent need for the Chinese government and import and export companies,especially for some importers,exporters,and investors.Service,in order to open up the Korean market is also increasingly important.Therefore,this article explores the Korean tariff system and compares it with the Chinese tariff system to provide a useful reference for China's tariff system reform.This article compares and analyzes China and South Korea's tariff system,and analyzes the existing references in Korea's tariff system,so as to provide policy recommendations for the improvement of China's tariff system.The main content of the article includes the following six parts: The first part is the introduction,mainly from the topic background,significance,domestic literature review,foreign literature review,research methods,basic framework and the paper's innovation and inadequacies.The second part analyzes the theoretical basis of the tariff system,through the theory of optimal tariff,tariff ladder,and effective protection of tariffs,analyzes how China and South Korea's tariff system in practice use these theories to guide the design of their own tariff structure.The third part is a comparison of the tariff systems of China and South Korea.It compares the establishment of the customs of China and South Korea and the legal guarantees.It is hoped that China will push forward the work of tariff legislation as soon as possible and integrate the current tariff legal system.The fourth part compares the tariff factors of China and South Korea and mainly involves tariff rates,types,and collection and management systems.The fifth part compares and analyzes the differences in tariff bonded systems and reduction and exemption systems between China and South Korea.The sixth part is a summary of the full text.It analyzes the advantages and various advantages of Korea's tariff system in terms of variety and tax rates,taxation methods for taxation of different taxpayers,and other aspects of tax system reform in China.Opinions and suggestions on the development of tariff legislation,flexible use of tariff types,and scope of integration reduction are proposed.