关税是世贸组织规则中合法的贸易保护措施。中国作为世贸组织的成员之一,应遵守其“游戏规则”,降低关税、取消非关税壁垒。但我国现行的关税有效保护体系尚存在诸多问题,对国民经济不能产生良好的保护效果。为此,在分析了关税有效保护理论的基础上,针对我国的实际提出了一些政策建议。 Tariffs are legal trade protection measures in the WTO rules. As a member of the WTO, China should abide by its “rules of the game”, cut tariffs and eliminate non-tariff barriers. However, there are still many problems in the current effective system of tariff protection in our country, which can not produce good protection for the national economy. Therefore, based on the analysis of the theory of effective tariff protection, some policy recommendations are put forward according to the reality of our country.