日本豬肉進口差價關稅制度之研究

本研究之主要目標為理解關稅理論及其效果，並為當今國際間所流行之貿易自由化風潮下受衝擊產業找尋對應方式。貿易自由化是當今國際間流行之顯學，透過削減一切關稅、非關稅貿易障礙來使參與地區內經濟體能夠擴大彼此間貿易程度。關稅設置主要目的為保護產業，但定會造成市場扭曲之效果。因此如何利用關稅在保護本身產業之餘，並在洽簽貿易自由化協定後仍保有自身產業生產力而不被取代並是相當重要之議題。日本與我方在農業環境有諸多類似之處，自安倍晉三首相第二次執政後所大力推行之安倍經濟學中視加入TPP為實現其經濟成長之重大目標。本研究援引日本五大農產品之豬肉為例，用以檢證日本對TPP後之農業佈署狀況，來找尋我方能夠參考之處。有關本研究之相關結論如下列 : 一、貿易市場角色中因是否對市場有價格影響力而分成大國及小國模型，對兩者市場設置關稅皆能收到保護市場之效果，但不同是小國模型下會產生無效生產等負面效果；且關稅對不論大國或小國模型之市場雙方皆會造成市場扭曲。本研究認為在完成市場保護任務後，應當開放市場。二、日本對豬肉之關稅措施為差價關稅，1971年取代原關稅配額被設置，為一混和從價稅及從量稅之少見稅制。在順利保護日本豬肉生產者25年後，1995年日本加入WTO後開始出現大量被稱為混和進口之逃稅方式。造成關稅本身稅收、保護效果無法繼續遂行，本研究認為此現象是日本在TPP協定中大幅度修改差價關稅之關鍵。三、日本在TPP後所公佈之產業對應措施主要是針對第一次產業，且以藍色措施為主。對全體農產品實施諸如生產環境改造、農業貸款、人才培育、出口情報等產業政策，再對五大農產品在額外設立特別對應之措施，以豬肉為例則為生產補助金。本研究在查閱日本政府預算編列後得知，日本政府對應TPP所實施之政策其原型皆已行之有年，並不是倉促提出，對第一次產業而言，貿易自由化是把雙面刃，為保有其生產力不該簡易行事。

關鍵字

差價關稅；跨太平洋戰略經濟夥伴關係協議；跨太平洋夥伴全面進步協定；安倍新經濟政策；自由貿易協定；關稅

並列摘要

The purpose of the study is to understand what tariff and its influences are and looking for the different between the free-trade and non free-trade policy. Free trade is about to reduce the entire trade barrier including tariffs and non-tariff barriers and the effect is to level up the economic level to the region. Setting up a tariff is to protect the industry however it will cause the market distortion. So, how to use tariff to protect the original industry and make it still productive without being replaced by the alien when facing the trade liberalization is one of a very important issue nowadays. Our agriculture is similar to Japan. When Prime Minister Shinzo Abe has his second time to governance, the economic policy called Abenomikusu which dedicated to joining the TPP. This is the key to make the growth of Japanese economy. By using the Japanese Pork Imports as example, this study will inspect how Japanese do when after joined TPP and faced the impact of their original Industry such as agriculture and taking this example as reference. Conclusions 1.There are two models of trade market called Big Country Model and Small Country Mode. Setting up tariff will protect the original industry; however in the case of Small Country Model it may cause a negative effect, invalid production, and no matter Big Country Model or Small Country Model, setting up the tariff will make the market distortion. This study thinks that after finished the mission of protecting the market, the next step of the economic policy should be opened market. 2. Japan use gate price system to manage pork’s import, this is a type of tariff which combined ad valorem tax and specific tax. Since 1971, Japanese pork import had been protected by the gate price for about 25 years long. 1995, after Japan joined WTO the evasion of tax had showed up constantly called Combination and due to this Combination which made the gate price system less effective. This study thinks that this is the key of Japanese economy who might reconsider to modify the gate price system after TPP. 3. Japan uses numbers of correspond policy to support agriculture facing the impact of TPP. This correspond policy includes improvement of production, agricultural loan, cultivation of talent, export information etc. blue box measures. (For example while facing the import of pork the Japanese pays the additional compensation founds to those local pig farmers. After checked the budget of Japanese ministry of agriculture forestry and fisheries, this study thinks this policy of correspond has been commenced for years,(Trade liberalization is a double-edged sword, one must consider really carefully while making any policy decision in order to preserve the productivity and competitiveness.