关税政策,是指一国运用关税手段达到其预定经济目的而制定的行为规范与准则,是一国税收政策在对外经济交往中的具体化和延伸。一国所奉行的关税政策,与该国的经济、政治制度及整个对外政策密切相关。不同的国家之间,由于各自经济、政治及社会发展的状况互不相同,因而各国的关税政策客观上就会存在很大的差异。即使是同一个国家,也会因其各个历史时期的实际发展情况需要,采用不同的关税政策。从世界范围看,关税政策在各国的具体运用大致可分为财政关税政策、保护 Tariff policy refers to the code of conduct and norms set by a country for using tariff measures to achieve its intended economic purpose. It is the embodiment and extension of a country’s tax policy in its foreign economic relations. The tariff policy pursued by a country is closely related to the country’s economy, political system and the entire foreign policy. Different countries have different objective tariff policies because of their different economic, political and social development conditions. Even the same country can adopt different tariff policies because of the actual development of each historical period. From a global perspective, the specific application of tariff policies in various countries can be broadly divided into fiscal tariff policies, protection