一、ＷＴＯ对中国关税制度的影响在关税方面 ,中国要进行的政策调整是 :第一 ,在逐步降低关税总体水平的同时 ,要合理调整关税税率结构。关税减让是ＷＴＯ成员国的基本义务 ,它以互惠互让为基础 ,旨在降低进出口关税总体水平 ,尤其是降低阻碍进口的高关税 ,并要确定一些商品税 I. Impact of WTO on China’s Tariff System In terms of tariffs, the policy adjustments to be carried out by China are as follows: First, while gradually lowering the overall tariff level, we must adjust the tariff rate structure rationally. Tariff concessions are the basic obligations of WTO member countries. They are based on mutual benefits and mutual benefits so as to reduce the overall level of import and export tariffs, in particular, reduce the high tariffs that hinder imports and determine certain commodity taxes