满洲里市是我国最大的陆路口岸，是国家甲级开放城市。经济的高速发展，特别是进出口货物的征税问题直接影响着该市边境贸易的发展，适宜、优惠的税收政策必将促进经济的进一步发展。一、逐步消减关税我国把关税作为调节进出口贸易、保持国内企业与进口商品竞争的重要经济手段 Manzhouli City is China’s largest land port and a national Grade-A open city. The rapid economic development, especially the taxation of import and export goods, has a direct impact on the development of border trade in the city. Appropriate and favorable tax policies will surely promote the further economic development. First, the gradual reduction of tariffs China’s tariff control as an import and export trade, domestic enterprises and import commodities to maintain competition in the important economic instruments