自中國學者胡安鋼(2001)發表中日韓自由貿易協定的文章後，此議題在過去的幾年內，逐漸受到重視，然而，在中國加入世界貿易組織後，關於中國自由貿易協定政策的研究，更是如雨後春筍般的被發表出來。因此，本文即以中國國際貿易政策為面向，探討中日韓自由貿易協定在其政府簽訂考量下限制因素，首先，在文獻探討中分析其限制因素，然後由此提出作者以國家稅收限制的觀點，探討日韓兩國對中國進口稅收比重，與此對中日韓自由貿易協定限制因素的相關性提出說明；除此之外，本文仍會說明今後課題與研究，最後，希冀本文能為中國自由貿易協定政策等相關議題展開新扉。 Interests in the study of China-Japan-Korea FTA have revived in the past years, due mainly to the publication of the China-Japan-Korea FTA of An-Kang Hu（2001）. Many contributions to the study of China’s FTA have also been made since then China becomes a member of WTO. This paper discusses the issues related to China’s international trade policy of restricted factors in China-Japan-Korea FTA by the government. Firstly, this paper reviews those publications, and then discusses the results of the author’s analysis of the contention of restriction on tax revenue. The results confirm that the share of Japan-Korea trade in China total import duty has something to do with restricted factors in China-Japan-Korea FTA. In addition, this paper also be added that recommendations for future research. Finally, on the basis as mentioned above, let us look at China’s FTA from a different angle.