对制定现代关税政策的思考张琳，胡友恒关税政策是提高国民经济素质和取得良好宏观经济效益的关键因素，同时也是处理国际间关系的重要手段。在关税政策上形成低税率、宽税基、硬税制的关税工作新机制，是顺应市场经济发展的历史性选择，它必将有助于我国生产力水平的提高... Thinking on Formulating Modern Tariff Policies Zhang Lin and Hu Youheng’s tariff policy is a key factor in improving the quality of the national economy and achieving good macroeconomic benefits. It is also an important means of handling international relations. The formation of a new tariff mechanism with a low tax rate, a broad tax base, and a hard tax system on tariff policies is a historic choice in keeping with the development of the market economy. It will surely contribute to the improvement of the productivity of our country...