The Evaluation And Prospect Of The Adjustment Of Chinese Tariff Policy After Joining WTO

Year 2010, is the last year of China after we sign the WTO accession obligations of reducing import duties. In this year, we have reduced the import tariffs of the six tax items that include fresh strawberries. AT this point, our standard of tariff has reduced from 15.3% in 2001 to 9.8% in 2010. However, completing our WTO accession obligations of reducing import duties does not mean that our standard of tariff can maintain unchanged and our tariff policy adjustment has been completed. Therefore, it is of great practical significance to study how to reduce the tariffs, optimal tariff structure and reform the tariff policy, via summarizing the tariff policy reform and changes after we join WTO.This paper,based on the tariff theories,takes our tariff policies as a research object, via summarizing the tariff policy reform and changes in different history periods after the reform and opening-up, especially the tariff policy reform after we join WTO. The author tried to evaluate the reformation of tariff policy and point out the problems. Then,the author thoroughly and systematically analyzes the economic effects, especially the financial effects of tariff. Furthermore the author expounds the international experience of major developed countries. Finally, after a series of analysis, some suggestions about how to reform the tariff policy are given.