经国务院批准 ,从 2 0 0 3年 1月 1日起 ,我国将进一步降低进口关税 ,关税算术平均总水平将由 1 2 %降至 1 1 % ,有 30 0 0多个税目有不同程度的降低。这次降税一方面严格履行了我国加入世界贸易组织后的关税减让义务 ,另一方面也根据国内产业发展的需要对税目、税率结构进行了 With the approval of the State Council, starting from January 1, 2003, China will further reduce its import tariffs. The average tariff math level will be reduced from 12% to 11%. Over 300 tax items have been reduced to varying degrees . On the one hand, this tax reduction has strictly fulfilled the obligation of reducing tariffs after China’s accession to the World Trade Organization. On the other hand, it has also carried out tax structure and tariff structure according to the needs of domestic industry