摘要
关税是贸易政策中重要的工具之一 ,关税政策不仅作用于一国的贸易模式 ,而且对国内的产业结构和就业水平等经济变量也具有广泛的影响。随着国际贸易理论的发展 ,带有浓重保护主义色彩的关税也经历了各个阶段的变迁 ,本文从传统关税理论和现代关税理论两个部分 ,剖析了关税理论演进的过程。
Tariff is one of the significant tools in the trade policies. Tariff policies not only impose the effect on a country's trade model, but have great influence on the economic factors such as domestic industrial structures and employment levels. With the development of the theory upon the international trade, trariff theory, permeated with the protectionism color, has experienced great changes. The article expounds this shifting process in two parts, traditional tariff theory and modem tariff theory.