Taxes are an important pillar of the national economy, and they arise everywhere in life; buying a loaf of bread generates sales tax. Buy a foreign-made clothes will generate customs duties. First, the specific content of the import tariff rate 1, one of the import tariff rate of consumption tax according to the "Chinese People's *** and State Consumption Tax Provisional Regulations", China is currently only 4 types of goods to collect consumption tax. The first category: special consumer goods whose over-consumption would be harmful to physical health, social order, ecological environment, etc., such as cigarettes, wine, alcohol, firecrackers and fireworks. Category 2: Luxury goods and other non-necessities, such as precious jewelry and jewels, cosmetics, and skin and hair care products. Category 3: High-end consumer goods with high energy consumption, such as small cars, motorcycles, and car tires. The fourth category: non-renewable and alternative petroleum-based consumer goods, such as gasoline, diesel fuel.2. Import tariff rate bis value-added tax (VAT) China's value-added tax (VAT) taxable goods are all ad valorem fixed-rate levied, the basic rate of 17%, but for some of the important materials related to the country's economy and people's livelihood, the VAT rate of the lower for the 13%. The VAT rate of the following types of goods is 13%: (1) grain, cooking oil and vegetable oil; (2) tap water, heating, cold air, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residential use; (3) books, newspapers and magazines; (4) fodder, chemical fertilizers, pesticides, farm machinery, agricultural films; (5) metallic and non-metallic ores and other products (excluding gold dust and wrought gold, which have a zero rate of VAT); (6) gold powder and forging gold, which have a zero rate of VAT; and (7) gold powder and forging gold, which have a zero rate of VAT. ; (6) the State Council provides for other goods. 3, the import tariff rate of three fees customs supervision and handling charges refers to the Customs in accordance with the "People's Republic of China *** and the State Customs on the import of tax reductions, tax exemptions and bonded goods to collect customs supervision and handling charges" of the provisions of the implementation of tax reductions, tax exemptions and bonded goods to supervise the implementation of tax exemptions and bonded goods, and the management of the services provided by the handling charges. Second, China's tariff policy tariff policy is the country's guiding ideology and code of conduct at a certain period of time. At present, our country is practicing a compound tariff policy that subordinates the fiscal tariff policy to the protective tariff policy, i.e., implementing the country's open-door policy, encouraging exports and expanding imports of essential commodities, protecting and promoting the development of the national economy, and guaranteeing the country's financial revenue. This tariff policy is manifested through the following principles: 1. The import of animal and plant seeds, fertilizers, feeds, pharmaceuticals, precision instruments, meters, key machinery and equipment and foodstuffs, etc., which are necessary for the construction of the country and the life of the people and which are either not produced domestically or are in insufficient supply, shall be exempted from duty or subject to low taxes; 2. The import duty rate of raw materials is generally lower than that of semi-finished and finished products, especially raw materials which are subjected to the constraints of natural conditions and whose domestic production cannot be developed rapidly in the short term. For the parts and components of machinery and equipment and instruments and meters that cannot be produced domestically, the tax rate should be lower than that of the whole machine; 4. For the goods that are not essential to the national economy and people's livelihood that can be produced domestically, a higher tax rate should be set; 5. For the products that need to be protected domestically and those with a big difference between the domestic and foreign prices, a higher tax rate should be set; 6. In order to encourage exports, for the vast majority of exported goods, the import tax rate should be lower than that of semi-finished and finished products. To encourage exports, no export tariffs shall be levied on the vast majority of export commodities, but appropriate export tariffs may be levied, if necessary, on commodities which have limited capacity and are highly competitive in the international market and on a very small number of raw materials, materials and semi-manufactured products the export of which needs to be restricted. Third, the role of tariffs tariffs of various names are also import duties, for example, preferential tariffs, most-favored-nation treatment tariffs, the Generalized System of Preferences (GSP) tariffs, protective tariffs, anti-dumping tariffs, countervailing tariffs, retaliatory tariffs and so on. The use of excessive import tariffs creates barriers to imported goods and hinders the development of international trade. Import tariffs affect the interests of exporting countries, so it becomes a means of international economic struggle and cooperation, and many international trade reciprocity agreements are based on mutual reduction of import tariffs or give preferential tariffs as the main content. "The General Agreement on Tariffs and Trade (GATT) is a multilateral trade agreement signed for the purpose of promoting international trade and economic development. It advocates the liberalization of international trade and the gradual elimination of various trade barriers, the most important of which is the reduction of import tariffs through mutual consultation and negotiation among the parties and the reduction of import tariffs for each country, and the binding of tariffs on the parties so that they shall not be arbitrary. The tariffs of the contracting parties are bound and must not be raised arbitrarily. Since tariffs regulate the flow of imports and exports through the market mechanism, import tariffs are still allowed at this stage as the only legitimate means for countries to protect their economies. However, through several rounds of negotiations on tariff concessions, the tariff levels of countries have been greatly reduced.