关税是调节经济和组织财政收入的重要工具。但在改革开放前,关税的作用没有得到很好的发挥,文革期间甚至曾停止征收关税。1980年,我国恢复关税职能。自此,随着经济体制改革的深化和对外开放的扩大,我国关税制度逐步健全,关税结构不断 Tariffs are an important tool for regulating the economy and for organizing fiscal revenue. However, prior to the reform and opening up, the role of tariffs was not well demonstrated and tariffs were even ceased during the Cultural Revolution. In 1980, China resumed its customs duties. Since then, with the deepening of the economic reform and the opening up to the outside world, China’s tariff system has been gradually improved and the tariff structure has been continuously improved