当前,我国的进口关税结构存在着缺陷,税率未按进口产品环保能力的强弱、对环境的影响不同等加以区分。同时为了扩大出口,对出口关税也管理较松。为了保护环境,获得可持续发展能力,我国应对进出口关税结构进行调整和完善,顺应国际贸易中环境标准日趋完善的发展方向,实现关税绿化。 At present, China’s import tariff structure is flawed, the tax rate is not according to the strength of the environmental protection ability of imported products, the impact on the environment is different. At the same time in order to expand exports, the export tariffs are also loose management. In order to protect the environment and acquire the ability of sustainable development, China should adjust and improve its import and export tariff structure, comply with the increasingly perfect development direction of environmental standards in international trade, and realize green customs tariffs.