CHNG IV

THUE QUAN MOT HNH

THC HAN CHE MAU
DCH
I / Nhng van e chung ve
thue quan
1) Khai niem va phan loai TQ
a) Khai niem : Thue quan (Tariff) la
mot loai thue anh vao hang
hoa xuat khau hoac hang hoa
nhap khau.
b) Phan loai :

TY LE THUE QUAN TRONG NGAN SACH CHNH PHU

CUA MOT SO NC

Cac nc ang
phat trien
Tunisia
Camrun
Salomon
Tongo
Mali
Bangladesh
Senegal

%
75,3
61,2
56,7
50,6
47,2
42,6
41,9

Cac nc phat
trien

Iceland
Thuy S
Uc
Canada
My
Nauy
Anh

13,5
7,7
4,6
3,8
1,6
0,5
0,1

2) Cach tnh thue quan

a) anh theo so lng (Specific Tariff)
b) anh theo gia tr (Ad - valorem Tariff)
c) TQ hon hp (Compound Tariff)
3)Vai tro cua thue quan
- Bao ho sx trong nc
- Gop phan lam tang ngan sach
cua Chnh phu (ac biet la cac
nc ang phat trien)
- Thc hien chc nang phan phoi
lai thu nhap gia cac tang lp dan
c
- La cong cu e phan biet oi x
gia cac ban hang MD khac nhau

II / Phan tch can bang cuc bo s

tac ong cua thue quan
1) Nhng thay oi ban au khi CP anh TQ
2) Phan tch tac ong cua TQ oi vi so
d ngi TD va so d ngi SX
a) oi vi so d ngi TD (Consumer
Surplus)
So d ngi tieu dung la khoan
chenh lech gia so tien ma ngi
tieu dung san sang tra so vi so
tien ma ho a tra tren thc te
b) oi vi so d ngi SX (Producer
Surplus)
Li nhuan cua ngi san xuat

3) Phan tch tong hp lai

a) Thiet hai mat i
So d ngi TD giam = SAGHB =
a+b+c+d
b) Li ch thu c
- So d cua ngi sx tang = SAGJC
=a
- Ngan sach CP tang = SJHMN = c
c) Can oi lai
(a+b+c+d) (a+c) = b+d
(b+d) la khoan thiet hai rong
do CP anh TQ (Deadweight Loss)

 Ket luan

Thue quan la mot hnh

thc phan phoi lai thu
nhap t ngi tieu dung
la ngi phai tra gia cao
sang ngi san xuat la
ngi c nhan gia cao

Bai tap 8 :
Cho ham cau va ham cung ve sp X cua
1 QG co dang sau :
QDX = 140 20PX
QSX = 20PX 20
Trong o : QDX , QSX la so lng sp X tnh
bang 1 n v (ngan,tram ngan,
trieu) ; PX la gia ca sp X tnh bang USD
(GBP, VND). Gia thiet QG nay la 1 nc
nho va gia the gii la PW = PX = $2
a) Hay phan tch th trng sp X khi co MD
t do (PX , TD, SX, NK)
b) e bao ho sx trong nc, CP anh TQ =
50% len gia tr sp X nhap khau. Hay
phan tch can bang cuc bo s tac ong
cua TQ nay.

III / Ly thuyet ve c cau TQ

(Tariff Structure Theory)
TQ co 2 loai :
anh tren SP cuoi cung (TQ
danh ngha Nominal Tariff)
anh tren nguyen lieu nhap
(Tariff on imported inputs)
Ty le bao ho thc s (the
Effective Rate of Protection)
(ERP)
g = t a i ti / 1 - a i

Bai tap 9 :
Tnh ty le bao ho thc s cua
nha san xuat san xuat ra san
pham A neu biet rang gia tr
san pham nay la 200 USD, trong
o gia tr nguyen lieu nhap la
50 USD, thue quan danh ngha
10%, thue quan anh tren
nguyen lieu nhap 5%. Ty le
bao ho thc s se thay oi the
nao neu thue quan anh tren
nguyen lieu nhap la 7%?

IV / Phan tch can bang tong quat

s tac ong cua TQ
1) oi vi nc nho
2) oi vi nc ln
V / Thue quan toi u va s tra ua
1) Thue quan toi u (Optimum Tariff)
a) Khai niem
La mc TQ ma o ty le MD tang
nhieu hn so vi khoi lng MD giam
i
b) Bieu th tren bieu o
c) Cong thc tnh:
2) S tra ua

Chuan b bai cho chng 5

1. So vi thue quan th hnh thuc han
che phi thue quan co nhng ac
iem g?
2. Hay phan tch can bang cuc bo s
tac ong cua mot quota nhap khau
3. Van dung e giai bai tap sau:
Cho ham cau, ham cung giong nh
bai thue quan:
a) Giong bai tap ve thue quan
b) e han che nhap khau, Chnh
phu VN

an nh mot quota nhap khau 80 trieu

X. Hay phan tch th trng san
pham X VN. Nha nhap khau VN se
thu li bao nhieu neu Chnh phu ban
giay phep mc gia 10.000 / 1
n v san pham X nhap khau.
4. Bang ca phan tch nh lng lan
nh tnh hay giai thch tai sao ngi
tieu dung thch thue quan hn, con
ngi san xuat lai thch quota hn
5. Co nhng hnh thc han che mau
dch phi thue quan nao ngoai quota?

6. Hay phan tch cac hnh thc han

che mau dch mang tnh chat hanh
chnh va ky thuat. Lien he en thc
te hien nay
7. Ban pha gia la g? Co nhng hnh
thc ban pha gia nao? Lien he
en cac vu kien ban pha gia cua
VN trong thi gian qua .
8. The nao la tr cap xuat khau. Tai
sao suy cho cung ngay ca mot tr
cap xuat khau cung khong co li?
Nhng cam ket cua VN khi gia nhap
WTO ve viec ap dung cac hnh thc

tr cap xuat khau.

9. Giai mot bai tap ve tr cap xuat
khau
Cho ham cau va ham cung cua VN
nh trong bai thue quan, nhng khi m
ca mau dch t do, gia the gii P W =
3 USD.
a) Hay phan tch th trng san pham
X VN khi co mau dch t do
b) e gia tang xuat khau, Chnh phu VN
tien hanh tr cap 5000 / 1 n v san
pham X xuat khau. Hay: + Tnh ty le
tr cap xuat

khau
+ Phan tch can bang cuc bo
s tac ong cua tr cap xuat khau
o.
+ Ai la ngi co li nhat?
10. Hay phan tch nhng ly le bien
minh cho chu ngha bao ho mau dch,
au la nhng ly le tot nhat loai I,
au la nhng ly le tot nhat loai II?
11. Nhng nguyen tac hoat ong cua
WTO?
Nhng c hoi va thach thc khi VN gia
nhap WTO