【摘要】 互联网的发展使网络贸易得以出现 ,这种新的贸易方式因具有无国界的特点而难以对其征收关税。以美国为代表的发达国家提出的对网络贸易实施“零关税”政策的观点是其追求贸易自由化的体现 ,是与著名的西方国际贸易理论相吻合的 ,同时亦是网络贸易自身的特点所导致的。“零关税”政策的实施有利有弊 ,总的说来它对发达国家是利大于弊 ,而对于发展中国家则是机遇与挑战并存。中国一方面应该对“零关税”政策说“不” ,另一方面应尽快确立其在网络贸易中的优势地位。此外 ,中国还应积极参与世贸组织的有关网络贸易规则的制定 ,以保护中国等发展中国家在网络贸易中的利益更多还原

【Abstract】 It is difficult to collect customs duties in the trade via Internet as it is conducted beyond national boundaries.The idea that"zero tariff"policy should be carried out on the trade via the net,held by the US-led developed countries,coincides with the long standing theory of trade liberalization.Generally,the"zero tariff"policy tends to have more advantages to the developed countries but to pose both opportunities and challenges to the developing countries.China should say "no"to the "zero tariff"policy on the one hand,and should try to establish its predominance in the trade via the net on the other hand. Meanwhile,China should,after its entry into the WTO,take active part in formulating the rules regarding net trade so as to protect its and other developing countries’interests in the trade via Internet.更多还原