| The report of the 16th national congress of CPC clearly defined the objective of "Building a well-off society in an all-round way", and "Quickening up economic development" is an important content of "Building a well-off society in an all-round way". Expanding foreign trade is one of the important ways for economic development. But since part of industries in China are still lack the capability of participating in international competition, certain customs protection are requires for their development. Therefore customs protection cannot be eliminated at present.As a member of WTO, China has to abide all related agreements of WTO, in which customs system is included. However, some aspects of the current Chinese customs system are inconsistent with the rules of WTO. After accession to WTO, what kind of customs system will both conform to the rules of WTO rules, and with considerations for the special national situation in China so as to promote the economic development in China? This is the issue discussed in this dissertation.This dissertation includes five chapters:The first chapter discusses the basis for the design of customs system of China. As a kind of tax, customs system must follow the basic principles of tax system in its design, namely efficiency principle and justice principle. However, efficiency principle and justice principle are not always in consistent with each other, they may have inconsistency sometimes. In these cases, the prior principle should be the principle that is most favorable for economic development. More over, when other policies are more helpful to achieve the objective of economic development, they should be considered to utilize. Customs is related with international trade. Therefore the design of customs system also needs to consider issues of opening up to outside. As for China, neither complete free trade nor complete trade protection is feasible, what we need is selected trade protection in proper level. "Necessary" protection to the most needed industry is the most conductive to economic development. The basis for the effective running of WTO rules is a well-established market economic system. Though China has participated into WTO and has to abide all related agreements of WTO, it is still in the transform process toward market economy, hence the special national situation in China should be considered while abiding WTO rules. Because the rules of WTO itself are at different levels with different constraints, differentcombinations shall be adopted in line with different international rules while designing the customs system in China.The second chapter is the design of Tariff Rate. Tariff rate is an important content of customs system. The relatively high tariff level in the past has taken its protection function somehow, but the disadvantages are obvious. After accession to WTO, we need to reduce the tariff level continuously; meanwhile the tariff reduction table restricts the tariff level. Through comparison on several methods used to define the nominal tariff rate, the author suggest that the method of defining the nominal tariff rate through the necessary added value for each industry is suitable for China. Tariff structure is related to the effective rate of protection (ERP), gradually increasing tariff structure means that ERP often is higher than nominal tariff rate, but the special national situation in China makes for not simply using the tariff upgrade theory directly. We need to assort with the nominal tariff rate of various commodities based on the principle of "providing 'necessary' protection to the most needed industry", henceforward realize tariff upgrade on such a basis. At the same time, we have to carry out low ERP, or even negative protection on some industries, whichdon't even need protection relatively.The third chapter is the design of Tariff Schedule. Most of the countries in the world compile their tariff nomenclature based on Harmonized System (HS). We also need to compile our tariff nomenclature based on HS continuousl...
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