中国“入世”20年海关关税改革回顾与展望

Tariff Reform of China Customs in the Past Two Decades after China’s Accession to the WTO:Retrospect and Prospect

中国“入世”20年是中国与世界深度融合、共享机遇的20年,也是中国社会经济快速发展的20年。“入世”以来,中国积极践行自由贸易理念,全面履行加入承诺,大幅开放市场,实现更广领域和范围的互利共赢,在对外开放中展现了大国担当。本文通过回顾总结中国“入世”关税承诺兑现及其履约状况,侧重阐述关税职能的重大变化,展示关税职能演变在这一重要历史进程中的独特地位和作用,厘清对WTO框架下中国关税政策发展的认识。

The past two decades after China’s accession to the WTO mark the period when China had deep integration into and shared opportunities with the rest of the world and achieved rapid social and economic development.Since its accession to the WTO,China has actively practiced the concept of free trade,fully fulfilled its commitment by substantially opening up the market,achieved mutual benefit and win-win results in a wider range of areas and scope,and demonstrated its responsibility as a major country in its opening up.By reviewing and summarizing the implementation of China’s tariff commitment made upon accession to the WTO,this paper focuses on the major changes of tariff function and demonstrates the unique status and role of tariff evolution in this important historical process so as to shed some light on the understanding of the development of China’s tariff policies under the framework of the WTO.