近年来,作为宏观调控手段的关税政策被越来越多地运用,同时在金融危机形势下刺激出口、刺激国内经济复苏方面也有着积极的意义。本文从我国关税的起源和发展写起,基于关税内生化理论下分析我国关税的发展,最后提出了进一步完善我国关税的对策。 In recent years, the tariff policy as a macro-control measure has been increasingly used. At the same time, it also has positive significance in stimulating exports under the financial crisis and stimulating the domestic economic recovery. This article starts with the origin and development of China’s customs tariffs, analyzes the development of China’s customs tariffs based on the theory of tariff endogenousization, and finally puts forward the countermeasures to further improve China’s customs tariffs.