加入WTO后，我国承诺关税水平到2005年降为10%。关税平均税率水平下降，不但会影响关税收入，还会影响海关代征的增值税、消费税（以下简称“两税”）收入。因为关税是海关代征“两税”计税价格的重要组成部分，组成计税价格的下降势必会导致海关代征“两税”收入的大幅度减少 After joining the WTO, China promised to reduce the tariff level to 10% by 2005. The declining average tariff rate will not only affect the revenue from customs duties, but also affect the VAT collected on behalf of the Customs and Excise Tax (hereinafter referred to as the “two taxes”). Because tariffs are an important part of the “two taxes” charged by the Customs, the reduction in the compositional tax price will inevitably lead to a drastic reduction in the revenue collected by the customs on behalf of the “two taxes”