1985年前,台湾地区对汽车进口也采取高关税政策。整车税率为65％,零部件税率平均为30％左右,同时限制欧、美、日整车进口。1985年开始,为准备入关(GATT)的谈判,台湾对汽车工业的扶植政策就从以高税率和限制进口为主的保护政策转向以开放竞争为主的发展政策,不但开放欧、美轿车进口 Before 1985, Taiwan also adopted a high tariff policy on automobile imports. The vehicle tax rate is 65%, and the average tax rate for parts and components is about 30%. At the same time, it limits the import of vehicles from Europe, the United States and Japan. Since 1985, in preparation for the GATT negotiations, Taiwan’s support policy for the automotive industry has shifted from a protection policy that focuses on high tax rates and restrictions on imports to a development policy that focuses on open competition. It not only opens European and American cars. import