关税减让与展望

Cutting and Forecasting of Tariff

介绍了我国关税的演变过程以及为加入ＷＴＯ所作的关税减让情况，阐述了关税减让与ＷＴＯ、国内市场价格、民族产业、关税收入诸方面的关系．提出了关税水平是一国经济实力的综合反映，加入ＷＴＯ是我国降低关税的主要外在动力而实质是我国经济发展的客观要求的见解．同时提出了弱化关税的财政收入功能，加强关税调节的经济杠杆功能的必要性，并预示了随着关税的进一步降低。

In this article the author introduces China′s changing and cutting for joining WTO on triff.The relations between tariff and WTO,internal market price,internal enterprise and revenue tariff are stated.Some views are given as bellow.The level of tariff is the reflection of a country′s actual strenth in economic.To join WTO is the external force to cut tariff down for China.The real reasone to cut tariff down is objective requirment of economic development of China.At the same time the author points out that the function of revenue tariff should be weakened and the function of tariff′s adjustment should be strengthened.At last higher dangerous that our internal enterprise will be faced with are predicted.