With the deepening of economic globalization, WTO member countries have made increasing tariff concessions according to the agreements reached between them. China has made a number of major liberalization initiatives for its accession to the WTO, such as substantial tariff reductions in agriculture. However, at present, China's tariff level and tariff policy still have a certain gap with the requirements of WTO. There is still a certain gap between China's tariff level and tariff policy and the WTO requirements. The author's vision for the reform of the tariff system after China's accession to the WTO is to gradually abolish all kinds of tariff reductions and exemptions, create a more level playing field, gradually reduce the average tariff level, optimize the effective protection structure of tariffs, and further improve non-tariff policy measures. WTO member countries' tariff level and its trend of word integration At present, among the member countries of the organization, the average tariff level of developed countries is 4%-5%; the average level of developing countries is 13%-15%. With the deepening of economic globalization, the liberalization of trade in goods among member countries will further increase. According to the agreement reached among WTO member countries, the magnitude of tariff concessions will also increase, and the ultimate goal is to make the overall tariff level among member countries close to zero. Specific adjustment trends are: (1) developed countries to 2000 in the field of pharmaceuticals, medical equipment, construction, mining and drilling machinery, agricultural machinery, steel to achieve zero tariffs. (2) Furniture, wine, wood pulp, paper products and printed matter, toys to achieve zero tariff by 2005. (3) Chemical products. The tariffs on intermediate products and manufactured products were reduced to 0, 5.5 percent and 6.5 percent respectively. (4) Textiles.