内容摘要：

本文以《关于简化和协调海关制度的国际公约》（以下简称《京都公约》）有关条款为标准，选取中国大陆和中国台湾地区关税法律制度中关税立法、关税估定及关税缴纳三个问题进行比较，探讨它们之间的差异，为彼此进一步的完善提供借鉴。

关键词：海峡两岸　关税　法律制度　京都公约

abstract：with relative clauses in kyoto convention as its yardstick, this paper selects three issues in tariff laws, including the legislation，assessment and payment of tariff, to make a comparison across the taiwan straits so as to make some improvements for both sides.

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