关税政策演变的反思及其启示  

Reflection and Enlightenment on the Evolution of Tariff Policy

作　　者：马蔡琛[1] 尚妍[1] 

机构地区：[1]南开大学经济学院

出　　处：《税务研究》2012年第5期36-40,共5页

基　　金：中央高校基本科研业务费专项资金资助项目"市场化进程中的公共财政运行机制:理念转变;政策诊断与制度安排"(项目编号:NKZXZD1102)的阶段性成果

摘　　要：自由贸易关税和保护贸易关税的纷争,贯穿了经济史的发展进程。就时间跨度而言,自由贸易关税是相对短暂的,世界主要强国的崛起,大多都运用了保护贸易的关税手段。二战后,各国经济增长与低关税政策呈现较强的正相关关系,但自由贸易关税政策未能有效解决各国发展差距的问题。就中国关税政策而言,需要辩证认识其财政收入功能和贸易有效保护功能。The controversy between free trade tariff and protective trade tariff has run through the whole development process of economic history. In terms of the time span, free trade tariff was relatively short, and the main powerful countries rose mostly through protective trade tariff. After the World War II, there is a strong positive correlation between economic growth and low tariff policies in many countries. However, free trade tariff cannot effectively reduce the development gap among various countries. As to the case of China＇s tariff policy, there needs a dialectical understanding of the fiscal revenue function and the effective protection function of tariff.

关 键 词：关税政策演变 保护贸易关税 自由贸易关税 

分 类 号：F745[经济管理—国际贸易] F752.5[经济管理—产业经济]