内容摘要：

自1911年日本恢复关税自主权以来，日本关税行政体制经历了近一个世纪的历程。这期间，日本政府通过调整关税政策取得了引人瞩目的经济成就。本文分析总结了日本的一系列关税行政政策及经验，对制定和完善我国的关税政策颇有借鉴价值。

关键词：关税制度　　税率

abstract：the tariff system in japan has already had a history of nearly a hundred years since it resumed the autonomy of tariff in 1911.during this period,the adjustment of tariff policies by japanese government has made great contributions for its remarkable economic development.this paper summarizes the experiences of tariff system in japan and draws on its policy implications for china.

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