以关税减让作为“入门费”来取得关贸总协定缔约国地位,是发展中国家加入这一国际多边贸易组织的基本条件。这意味着,在一国关税制度向国际规范靠拢过程中,财源大量流失是不可避免的。要保证贸易改革的成功,就必须寻求和开拓新的财源。在发展中国家现行的财政收入结构下,关键是要协调好关税与间接税的改革,以求在运用关税实施保护的同时,又通过间按税与关税的配合来满足政府的收入需要,从而为贸易改革铺平道路。 Tariff concessions as the “entry fee” to obtain the status of GATT Contracting States, is the basic conditions for developing countries to join the international multilateral trade organizations. This means that in the course of moving the tariff system of a country closer to international norms, the massive loss of financial resources is inevitable. To ensure the success of the trade reform, we must seek and develop new sources of revenue. Under the present structure of fiscal revenue in developing countries, the key is to coordinate the reform of tariffs and indirect taxes so as to meet the revenue needs of the government through the application of tariffs and tariffs while implementing the protection of tariffs Trade reforms pave the way.