什么是特别关税？

中文版：

特别关税，又称为特别从价税或特别附加税，是指针对某些特定的进口商品或服务，在一般关税之外额外征收的关税。这种关税的征收通常基于特定的政策目标，如保护国内产业、维护国家安全、平衡国际收支等。特别关税的税率通常高于一般关税，且其征收范围、税率和征收期限等都由国家法律规定。

特别关税的征收具有较大的灵活性和针对性，可以在必要时对特定商品或服务进行调整，以实现特定的政策目标。然而，过度或不公平地使用特别关税可能引发贸易争端和报复措施，对国际贸易关系造成负面影响。因此，各国在征收特别关税时需要权衡各种因素，并遵循国际贸易规则和原则。

英文版：

What Is a Special Tariff?

A special tariff, also known as a specific additional duty or a surcharge, refers to a tariff imposed on certain imported goods or services in addition to the general tariff. This type of tariff is typically levied for specific policy objectives such as protecting domestic industries, maintaining national security, or balancing international payments.

Special tariffs typically have higher tax rates than general tariffs, and their scope, rates, and duration are all prescribed by national laws. They offer significant flexibility and targeting, allowing adjustments to be made to specific goods or services when necessary to achieve particular policy goals.

However, excessive or unfair use of special tariffs can lead to trade disputes and retaliatory measures, negatively impacting international trade relations. Therefore, when levying special tariffs, countries need to weigh various factors and follow international trade rules and principles.