节点：下游（终端消费/应用）位置：下游情绪：利空参考度：4/10
国务院关税税则委员会发布的2026年关税调整方案自1月1日起实施，通过调整进口暂定税率、优化税目设置、延续协定及特惠税率，助力引领新质生产力发展、满足民生需求、扩大高水平对外开放及推动高质量发展。中国社科院研究员高凌云指出，方案符合国际规则且契合产业实际，传递坚持高水平开放的坚定信号。
2026年对935项商品实施低于最惠国税率的进口暂定税率：一是降低关键零部件、先进材料关税推动科技自立自强与产业体系建设；二是下调资源性商品关税助力绿色转型，石化领域涉及生物航空煤油等品种，体现支持行业培育新质生产力及化石能源转型导向；..
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