关税政策是指国家在一定历岁时期运用夫税手段达到特定经济、政治目的的行为准则。不同国家在不同时期的失税政策见不一样的，这主要取决于该国政治、经济及产业政策等分方面因素。世贸组织以夫税作为主要的贸易保护措施，一般地取消数量限制等非夫税壁垒。世贸组织认为失税保 Tariff policy refers to the country in a certain period of time using husband and wife means to achieve specific economic and political purposes of the code of conduct. Different countries have different tax policies at different periods depending on different aspects of the country’s political, economic and industrial policies. The WTO, with its husband and wife taxes as the main trade protection measure, has generally eliminated non-tax barriers such as quantitative restrictions. WTO considers tax avoidance