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关税是贸易政策中最重要的工具之一,通过关税的调节,国家可以保障国际收支平衡,保护国内产业发展,控制进出口贸易,调节贸易顺差逆差。随着国际贸易理论的发展,关税理论也经历了各个阶段的变迁。本文试对部分传统关税理论和现代关税理论进行梳理和评述,并在此基础上探索关税理论对当前关税政策研究的指导意义,以期对进一步科学地完善关税政策有所裨益。
Tariffs are one of the most important tools in trade policies. Through tariff adjustment, the state can guarantee the balance of payments, protect the development of domestic industries, control import and export trade, and adjust the trade surplus deficit. With the development of international trade theory, the tariff theory has undergone various stages of change. This paper tries to sort out and comment on some traditional tariff theories and modern tariff theories, and on this basis, it explores the guiding significance of the tariff theory to the current research on tariff policy so as to be beneficial to further improve the tariff policy scientifically.