关税理论的研究综述与评析

Summarize and Analysis of Tariff Theory

从历史渊源上来看,历史上存在着自由贸易关税和保护贸易关税理论的分歧、争论甚至是对立。但就长期的动态利益而言,贸易自由化符合各国的利益,必然成为各国经济发展的主流趋势。所以,WTO原则约束下公平和贸易自由化是对外贸易税收调整的主流方向,但各国在对GATT/WTO的实践中不乏"例外"和"灵活性",这决定了公平和贸易自由化只能是相对的、渐进的。

Historicly,there existed difference, debate and even conflict between free trade tax and theory of protection,but in the long term, trade liberalization com trend for the globle economic development. Under WTO stream for the adjustment of foreign trade revenue, there which determines cotinious process for fairness and trade plys with interest of all nations and would compose trade as a rule, fairness as well as trade liberalization form a main is no lack of ＂exception＂ and ＂flexibility＂ in practice, liberalization.