Question

求英语翻译，在线等，急

关税是指一国海关根据该国法律规定，对通过其关境的进出口货物课征的一种税收。关税在各国一般属于国家最高行政单位指定税率的高级税种，对于对外贸易发达的国家而言，关税往往是国家税收乃至国家财政的主要收入。政府对进出口商品都可征收关税，但进口关税最为重要，是主要的贸易措施。
按照征收的目的划分
财政关税
保护关税
按照征收的对象或商品流向划分
进口税
出口税
过境税
根据特殊目的或具体实施情况进行分类
进口附加税
差价税
根据差别待遇进行分类
普遍优惠制
特惠税
特点
（1）关税是进出口商品经过一国关境时，由政府设置的海关向进出口商征收的税收。
（2）关税具有强制性。
（3）关税具有无偿性。
（4）关税具有预定性。
韩国目前仅对进口商品征收关税，平均税率为8%。韩国进口关税的税率包括基本关税率和在此基础上调整的临时关税率、弹性关税率和替代退还优惠关税率，以及韩国政府和其它国家协商决定的减让税率。对某一商品征收关税适用的税率按
①ESCAP发展中国家间的减让税率。
②GATT发展中国家间的减让税率。
③WTO的协定税率。
④弹性关税率。
⑤暂定税率。
⑥基本税率的顺序决定。
但对旅游者及来往于国内外的运输工具上的乘务员携带进口的物品、邮寄物品、在国外修理交通工具或更换零配件时使用的物品、托运物品等，则可以适用简易税率。
韩国关税的课征分为以商品价格为标准的从价税和以商品数量为标准的从量税方式两种，但在实际执行中，绝大部份是按从价税的标准征收的。

韩国关税中的弹性关税率对调节进出口、合理保护国内相关产业发挥着重要作用，具体包括：
（1） 反倾销关税（2）报复关税（3）紧急关税（4）调节关税（5）对农林畜产品的特别紧急关税（6）反补贴关税（7）优惠关税（8）物价平衡关税（9）配额关税

对进口国内供应不足的生活必需品实行低价税率或免税政策。
对原料、材料的进口实行低税率政策
对国内不能生产或生产质量不过关的机械设备和仪器仪表零件、部件的进口，实行低税率政策。
对国内已能生产和非国民计生的必需品的进口实行高关税政策
对国内需要保护和国内外差价大的产品进口实行高税率政策
对绝大多数出口货物不征出口关税

Answer 1

The customs tariff is refers to a country according to the law of the country, a tax on the import and export of goods on the territory. Customs Tariff in countries generally belong to the country's highest administrative units designated tax rates, for foreign trade developed countries, tariffs are often the main income of the national tax and even the state finance. The government can impose tariffs on import and export commodities, but import duties are the most important.
According to the purpose of the collection division
Fiscal duties
Protective tariff
According to the collection of the object or the flow of goods division
Import tax
Export duty
Transit tax
According to the specific purpose or the specific implementation of the classification
Import surcharge
Price difference tax
Classification according to differential treatment
General preference system
Preferential tax
Characteristic
(1) tariff is the import and export of goods through the territory of a country, the Department set up by the government to the import and export business taxes.
(2) tariff is mandatory.
(3) tariff is free of charge.
(4) tariff is scheduled.
South Korea currently only impose tariffs on imported goods, the average tax rate of 8%. South Korean import tariff rate includes temporary tariff adjustment of the basic tariff rate and on the basis of the tariff rate and substitution rate, elastic return preferential tariff rates, as well as the South Korean government and other countries agreed rate concessions. Tariff rate applicable to a particular commodity shall be
ESCAP tax reduction rate among developing countries.
Tax rates among GATT developing countries.
Agreement rate of WTO.
The flexible tariff rate.
The provisional tax rate.
The basic rate of order decision.
But for tourists from home and abroad and the transport attendants imported goods, mail items in foreign countries, repair vehicles or replacement parts, consignment items used, you can apply a simple tax rate.
South Korea's imposition of duties to commodity prices as the standard to ad valorem tax and the number of goods from the amount of tax standard two, but in the actual implementation, mostly by the ad valorem tax standard.
The rate of flexible tariff in the tariff of South Korea plays an important role in regulating the import and export, and the reasonable protection of the relevant industries in China:
(1) the anti-dumping tariffs (2) retaliatory duties (3) emergency tariffs (4) tariff regulation (5) of the special emergency tariffs of animal products (6) and countervailing duties (7) (8) preferential tariff tariff price balance (9) tariff quota
The low rate of tax rates or tax exemption policies for the necessities of life in the country with insufficient domestic supply.
Low rate policy for import of raw materials and materials
On the domestic production or production quality does not pass through the mechanical equipment and instrumentation parts, parts of the import, the implementation of the low tax policy.
The high tariff policy has been imposed on the import of the necessities of production and non - National Planning
The need to protect the domestic and international price difference between domestic and foreign countries to implement the policy of high tax rates
For the vast majority of export goods not to levy export tariffs

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请问您是自己翻译的吗？

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是的，太棒了！

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