欧盟关税立法精神较为科学、立法思路比较严谨,立法技术比较成熟,虽有一定变化但继承性、协调性较好;而相比之下,我国的立法不仅层次低,而且理念和方式尚有一定的差距,与日臻完善的开放型经济不尽适应协调。本文探索了欧盟海关税收立法的理念、方法和手段,为完善我国关税立法提供必要的借鉴和理论支持,并提出了我国关税立法改进中应予重视的政策性建议。 EU tariff legislative spirit is more scientific, legislation is more rigorous, legislative technology is more mature, although some changes but inheritance, coordination is better; and contrast, our legislation is not only low level, and the concept and way there is a certain Of the gap, and the increasingly perfect open economy are not adapted to coordination. This essay explores the concept, method and means of the EU customs tax legislation, provides the necessary reference and theoretical support for the improvement of our country’s tariff legislation, and puts forward the policy suggestions that should be paid attention to in the improvement of our country’s tariff legislation.