南京国民政府成立后为实施关税自主数度修订海关进口税则,但这是中外之间经历了数年交涉、先后签署多个协定的过程,不宜简单称哪个关税协定是“第一个国定税则”;历次对海关进口税则的修订在一定程度上结束了中国八十余年来关税不能自主的屈辱历史,对民族工业的某些行业在某些时期的发展起到了保护和促进作用。国民政府几次修订进口税则,实行差等税率的意识有所明确。对于进口关税的财政性及其作用,也应在厘清事实的基础上作具体的分析和评价。 After the founding of the Nanjing National Government, it implemented a process of tariff revision on a few occasions to revisit customs import tariffs. However, this is a process in which China and foreign countries have negotiated for several years and successively signed several agreements. It is inappropriate to simply say which tariff agreement is the “first national tax” ; The previous revisions to the customs import tariffs have, to some extent, ended the history of China’s humiliating duties on tariffs autonomously for more than 80 years and have played a protective and promoting role in the development of certain industries in the national industry during certain periods. On several occasions, the National Government revised the import tariffs and implemented a clear awareness of the tax rate. As for the fiscal nature of import duties and their role, we should make concrete analysis and appraisal on the basis of clarifying the facts.