CAJ | 학술논문

2010年卫生部制定的乳业新国标显示我国乳业标准属全球最低。近年我国乳制品存在各种问题，于是国人纷纷不惜选择高价进口乳制品。进口乳制品价格昂贵的一个重要原因是因为当中包含了高额的关税。关税具有保护国内产业及经济发展的作用，但若一种国产的生活必需品质量低下并且已经严重影响到国民健康时，高额关税的设置又究竟是保护了谁的利益。以我国进口乳制品关税税率为切入，利用关税内生化理论分析了我国高额关税形成的原因，通过分析和比较其他国家和地区的关税税率调整机制，最后得出关税税率的调整绝不应当脱离全国人大的监督而由行政机关一手包办的结论，并给出了相应的解决思路。
2010년위생부제정적유업신국표현시아국유업표준속전구최저。근년아국유제품존재각충문제，우시국인분분불석선택고개진구유제품。진구유제품개격앙귀적일개중요원인시인위당중포함료고액적관세。관세구유보호국내산업급경제발전적작용，단약일충국산적생활필수품질량저하병차이경엄중영향도국민건강시，고액관세적설치우구경시보호료수적이익。이아국진구유제품관세세솔위절입，이용관세내생화이론분석료아국고액관세형성적원인，통과분석화비교기타국가화지구적관세세솔조정궤제，최후득출관세세솔적조정절불응당탈리전국인대적감독이유행정궤관일수포판적결론，병급출료상응적해결사로。
According to the new national standard regulated by Ministry of Public Health in 2010 to the dairy industry,there have been so many,Chinese standard the minimum in the world. In re- cent years our country food safety accidents in Chinese dairy industry that a lot of people choose to buy expensive imported dairy products. The high price of imported dairy products partly results from the high tariffs. Tariff itself is to protect domestic industry and economic development, but when the sub-standard life necessaries made in China have seriously affected the people＇s health, we wonder whose intevests are protected by high tariffs. This paper,with the tariff rate of impor- ted dairy products as the breakthrough point, analyzes the reasons for the formation of high tariffs by means of endogeous tariff theory, and through the analysis and comparison of the tariff rate ad- justment mechanism in other countries and regions, finally draws the conclusion that tariff rate adjustment should by supervised by the National People＇s Congress instedd of being monopolized by administrative organs and gives the corresponding solution.