Abstract: In order to stimulate economic growth, trade surplus is common in our country. The situation of foreign trade surplus deviating the trade balance makes many problem. The paper uses time series analysis analyzes 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 advises on how to complete the trade balance by the methods of tariff mechanism on general goods and industries, moderating consumption regulation and perfecting the export tax rebate system.

摘要： 长期以来，为了拉动经济增长，我国的对外贸易都是以贸易顺差为主，而长期的偏离贸易平衡的外贸发展现状使得我国的宏观经济出现了诸多问题。利用时间序列分析方法，定量分析了进口关税以及海关代征税收对贸易平衡的影响显著性，通过协整分析发现代征税税负的下降能够显著改善我国贸易不平衡的现状。最后从发挥关税个别商品和产业的调节作用、适度调整消费税、完善出口退税制度等海关税收视角的角度给出了贸易平衡视角下海关税收整体改革的建议与对策。