贸易平衡视角下海关税收政策问题研究

Customs Tax Policy Based on Trade Balance

海关税收政策是促进对外贸易平衡的有效途径,利用时间序列分析方法,检验了进口关税、海关代征的进口增值税以及进口消费税对贸易平衡影响的显著性,发现海关代征税税负的下降能够显著改善我国对外贸易不平衡的现状。最后提出了发挥关税对个别商品和产业的调节作用、适度调整消费税税率、完善出口退税制度等促进我国对外贸易平衡的建议与对策。

Customs revenue is the effective way to promote trade balance. The paper uses time series analysis to analyze the relationship between trade balance, customs duties and taxes by the customs on behalf. It seems that the taxes by the customs on behalf have great effect on the trade balance. At last it gives some advice on how to complete the trade balance by the methods of tariff mechanism on general goods and industries, moderating consumption tax rate and perfecting the export tax rebate system.