WTO的基本原则对市场经济下政府管理经济的行为进行了规范，同时也对成员国（方）关税政策的制定具有重要的指导意义。与经济市场化的方向相一致，我国关税政策改革的目标模式应当为“加强发展、兼顾保护和弱化财政”。针对我国现行关税制度存在的弊端，加入WTO后，我们应当从 The basic principles of WTO regulate the behavior of the government in the management of the economy in a market economy, and meanwhile it is also of guiding significance for the formulation of the tariff policy of the member countries. Consistent with the direction of economic marketization, the target mode of China’s tariff policy reform should be “to strengthen development and give consideration to the protection and weakening of finance.” In view of the shortcomings of the current tariff system in our country, after joining the WTO, we should follow