该文围绕关税这一影响近代中国对外贸易与工业经济的重要因素,对1928-1936年间南京国民政府关税政策进行讨论,对其抑制进口、保护国内工业的意义做出评估,探讨一系列关税政策对国产工业品国内市场改善的实际效果,分析保护性关税政策在推动进口替代化的同时为中国的世界贸易地位带来的改善程度。研究发现,1928-1936年南京国民政府的关税政策虽然体现出较为明显的保护性,也为个别产业的迅速发展提供了契机,但并未成为解决近代中国工业发展问题的普遍良方,同样未改变近代中国以原料品及初级产品换取工业制成品的国际贸易地位。 This article, focusing on tariffs, an important factor influencing China’s foreign trade and industrial economy in modern China, discussed the tariff policy of Nanjing National Government from 1928 to 1936, evaluated its significance of restraining imports and protecting domestic industries, and discussed a series of tariff policies On the actual effect of improving the domestic market for domestic manufactured goods, we analyze the degree of improvement that protective tariff policies bring to China’s world trade status while promoting import substitution. The study found that although the tariff policy of the Nanjing National Government from 1928 to 1936 showed a more obvious protection and provided an opportunity for the rapid development of individual industries, it did not become a universal remedy to solve the problem of industrial development in modern China. Change the status of international trade of goods and primary products in exchange for industrial finished products in modern China.