摘 要
近些年来，随着改革开放的不断深入，我国关税制度一直在不断改革，以求适应世界发展的潮流。乳业是一个国家畜牧业现代化的重要标志之一，其发展可以使得农民收入的增加、提高人民的生活水平、促进农业的发展甚至可以说奶业的发展对整个国民经济的发展有着不可或缺的作用。改革开放之后乳制品关税调整对我国乳制品进口产生了重大影响。本文中主要分析了两次乳制品关税调整对中国乳制品的影响，一次是加入 WTO 时国家关税大调整背景下的一次调整，还有一次是近年来《中新贸易协定》的签订对我国乳制品进口的影响。
本文首先对我国近十几年来的乳制品关税的具体调整进行了一个介绍和了解，概述了自入世以后乳制品关税税率的情况及变化趋势。其次通过搜集大量数据，以图表分析和指标分析为基础来探寻关税变动对我国乳制品进口贸易的影响及定性效果评价。结果显示关税税率的降低会明显增加乳制品的进口量，不同关税税率的调整对进口的乳制品品种结构有比较明显的影响，《中新自贸协定》提高了我国自新西兰进口乳制品的占比。最后针对上述数据所反映的问题进行了分析并为解决问题提出了一些建议，认为在关税税率很低已成既定事实并且短期内无法改变的今天，为了发展国内乳制品企业应该从其他的角度考虑来促进我国乳业健康发展。
关键词：乳制品；进口贸易；关税政策。
Abstract
In recent years, with the deepening of the reform and opening up, in order toadapt to the tide of world development, Chinese tariff system has been constantlyreform. Dairy industry is one of the important symbol of modernization for a nationallivestock industry, its development increase farmers' income, raise the living standardof the people and promote the development of agriculture and even can say that thedevelopment of the dairy industry is indispensable to the development of the wholenational economy. After reforming and opening, the dairy tariff adjustment influencedthe dairy import to our country. This article mainly analyzes influence on China'sdairy of two dairy adjustment, one is the impact of cut the dairy tariff which in orderto comply with the WTO treaty , the other is the signing of the bilateral tradeagreement on China's dairy imports which has a great influence on China's dairyproducts in recent years,First, this paper has a concrete introduction and understanding of the dairy tariffadjustment to our country in recent ten years, summarized the situation and changetendency of dairy products tariff since our country enter into the WTO. Second, bycollecting large amounts of data and on the basis of chart analysis , this paper explorethe effect of tariff change on China's import and qualitative evaluation results. Resultsshow that the lower tariff rates will increase the imports of dairy products, that adjustthe structure of imports of dairy products varieties of different tariff rates haveobvious effect, that improved the china- New Zealand free trade agreement from NewZealand imported dairy products in China accounted for. At last, this paper putsforward some suggestions to solve problems which reflected by the above dataanalyzed, the author thinks the tariff rate is very low already became established facttoday and which cannot be changed in the short term, in order to develop a domesticdairy enterprises, we should be from the other's point of view to promote the healthydevelopment of the dairy industry in our country.
Key Words: dairy; imports; tariff policy
目 录
摘 要……II
Abstract……III
第 1 章 绪 论……1
1.1 选题背景及意义……1
1.2 国内外研究综述……1
1.2.1 国外研究状况……1
1.2.2 国内研究状况……2
1.2.3 国内外研究现状述评……4
1.3 本文结构……5
1.4 本文的主要方法和创新点……5
第 2 章 我国关税政策调整情况介绍…… 7
2.1 入世前后整体关税政策调整情况介绍……7
2.2 我国乳制品关税政策调整情况介绍……8
2.2.1 乳制品的普遍进口政策……8
2.2.2 《中新自贸协定》中有关的奶粉进出口政策……11
第 3 章 乳制品关税政策的影响及效果分析……13
3.1 关税政策效果评价分析的主要指标……13
3.2 关税调整对乳制品进口量的影响分析……14
3.2.1 乳制品进口量趋势分析……14
3.2.2 乳制品进口量价分析……15
3.3 《中新自贸协定》对中国-新西兰乳制品贸易影响分析……16
3.3.1 《中新自贸协定》对中国-新西兰乳制品贸易特点影响分析……17
3.3.2 《中新自贸协定》签订后中国-新西兰乳制品贸易前景预测分析20
3.4 关税调整对乳制品品种结构的变化分析……20
3.5 关税政策对乳制品进口贸易的效果评价……23
第 4 章 乳制品进口及关税政策存在的主要问题分析……25
4.1 近年来乳制品进口出现“量价齐升”现象……25
4.2 乳制品进口国别集中度偏高……25
4.3 乳制品进口贸易中关税税率存在“名不副实”现象……25
4.4 乳制品进口贸易中关税政策存在“虚保护”现象……26
4.5 乳制品关税政策与其他经济政策结合不紧密……26
第 5 章 针对乳制品关税政策及行业发展的建议及意见……28
5.1 妥善把握关税政策，提高关税政策的有效性……28
5.2 合理设置关税税率，减小名义关税税率与实际关税税率的差异……28
5.3 多种支持政策相互配合，加大对乳制品行业的支持力度……29
5.4 提高国内乳业标准，加速国内乳制品行业的健康发展……29
结 论……31
参考文献……32
致 谢……34
