关税分类 (1)按征税对象分:进口关税( import duties)、出口关税( export duties和过境 duties) (2)按征收关税的目的分:财政关税 (revenue tariff)、保护关税( protective tarif和收入 再分配关税 (redistribution tarif) (3)按征税方法分:从量税( specific duties)、从价税( ad valorem duties)、复合关税 ( compound duties)和选择关税( (alternative duties) (4)按关税的特定作用分(特别关税): ◆进口附加税 (import surtaxes):反倾销税(anti- dumping duties)、反补贴 税 (countervailing duties和报复关税( retaliatory duties)) 滑动税 (sliding duties) 令差价税( variable levy 令季节税 seasonal duties 今优惠关税 (preferential duties) o 2004 Dr Jingbo HUANG Department of International Business o Lingnan College e Sun Yat-sen University2004 Dr. Jingbo HUANG Department of International Business ● Lingnan College ● Sun Yat-sen University 关税分类 (1) 按征税对象分：进口关税(import duties)、出口关税(export duties)和过境 duties) 。 (2) 按征收关税的目的分：财政关税(revenue tariff)、保护关税(protective tariff)和收入 再分配关税(redistribution tariff) 。 (3) 按征税方法分：从量税(specific duties)、从价税(ad valorem duties)、复合关税 (compound duties)和选择关税(alternative duties)。 (4) 按关税的特定作用分(特别关税)： ™进口附加税(import surtaxes)：反倾销税(anti-dumping duties)、反补贴 税(countervailing duties)和报复关税(retaliatory duties)。 ™滑动税(sliding duties)。 ™差价税(variable levy)。 ™季节税(seasonal duties)。 ™优惠关税(preferential duties)