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浅析我国关税保护的现状与问题李海峰，孟庆愉我国于１９５１年颁布了建国后第一部关税税则──《中华人民共和国海关进出口税则》，其征税原则主要有：对国内能大量生产的工业品和半成品征收高于进口产品与国内同类产品之间成本差额的关税，对奢侈品和非必需品征收高税率...
Analysis of the status quo and problems of China’s tariff protection Li Haifeng, Meng Qingyu China in 1951 promulgated the first tariff after the founding of the People’s Republic of China - “The People’s Republic of China Customs Import and Export Tariff”, the tax principles are: domestic can mass production Industrial products and semi-finished products impose tariffs that are higher than the cost difference between imported products and domestic products of the same kind, and impose high tax rates on luxury goods and non-essential goods...