摘 要WTO新回合農業談判已經展開，部分國家於談判過程中提案要求將降低關稅級距之議題列入談判議程。鑒於我國WTO入會案已邁入最後階段，而我國成為會員後將可正式參與WTO各項談判，本研究之目的，一方面在於建立實證模型，模擬分析各國調降加工食品之關稅與級距對我國食品加工業出口之影響；另一方面在於應用理論模型分析我國初級農產與食品加工業最適關稅級距問題，並建立實證模型加以驗證。最後，根據理論與實證分析結果，研擬我國對WTO新回合農業談判有關降低加工食品之關稅與級距之立場，並提出具體政策建議。New round agriculture negotiation in the WTO has already been initiated. During recent negotiations, several countries requested to have the issue of reducing the extent of tariff escalation to be on the agenda. In view that the application procedures of our entering the WTO is at the final stage, and that we can formally take part in all the negotiations once we join the WTO, the purpose of this study is two-fold: First, an empirical model is established to investigate the effect of reducing tariff escalation among WTO members on our export in the food processing industry. Second, a theoretical model is developed to analyze the optimal tariff escalation between primary agricultural products and food processing industry. An empirical model is also derived to examine the optimality of our current tariff structure among those industries. Based on our theoretical as well as empirical results regarding these issues, policy implications and optional proposals to be presented in the coming WTO negotiations from Taiwan??s perspectives are discussed.