通过对关税的经济分析,以及对关税的特定作用和关税的负税人的剖析,我们可以得出一个基本结论,就是在全球经济一体化环境下,我国关税需要以下列方式进行改革:继续降低关税水平,优化关税结构;清理减免税优惠政策,扩大税基,发展进出口贸易,促使关税收入保持一定水平;进一步加速海关现代化进程。 Through the economic analysis of the tariffs and the analysis of the taxpayers with the specific role of tariffs and tariffs, we can draw a basic conclusion that in the context of global economic integration, China’s tariffs need to be reformed in the following ways: Continue to reduce The tariff level should be optimized to optimize the tariff structure. The preferential policies on tax relief should be cleared up, the tax base should be expanded, the import and export trade should be developed, the tariff revenue should be kept at a certain level, and the process of customs modernization should be further accelerated.