WTO新回合農業談判自2000年3月展開以後已歷經五年，『市場開放』議題是此次談判的重點之一。本文以當前WTO新回合農業談判所發佈之談判資料與國際情勢為依據，以總關稅削減幅度作為衡量指標，針對將來可能之關稅減讓模式配合我國農產品關稅結構進行模擬分析，以研判WTO新回合農業談判中各會員國之主要提案中，何者對我國農業較有利。

The WTO new round agriculture negotiations have been lunched through for five years since 2000. The market access issue is one of most important issues in the negotiations. In order to ascertain which of the major proposals (e.g. from the US, EU, G-10, etc.) dealing with tariffs reduction modalities is advantageous to us, this study examines the tariff structure of Taiwan' agriculture commodities and conducts simulation analyse, of the most probable combinations of tariff escalations and reduction levels based on both Harbinson's proposal and US proposal. Conclusions and suggestions are then drawn from the simulation results.