摘要:关税的税负水平直接影响到国际贸易的发展水平。从西欧的资本主义兴起到全球市场的开拓，再到现代世界经济的繁荣发展，国际贸易在其中扮演这重要的角色，而关税是必不可少的环节之一，历史上每一次关税的调整，都描绘了一个国家国际贸易的发展轨迹。本文使用中国改革开放以来官方统计的有效数据，结合自身所学的国际贸易理论来分析两者之间的联系，并对贸易发展绩效进行详细探究，笔者发现关税平均水平的下调明显刺激了进出口贸易的增长，通过建立一个简单的计量经济学模型，验证了该思路的正确性，与此同时，笔者还结合历史环境对关税水平调整与国际贸易的发展做出详细阐述，解释我国国际贸易增长背后的推动力，并以关税改革为蓝本为我国相关的税制改革提出建议，以望利于国民经济的进一步提升。

关键词：关税  贸易  绩效  税负水平

ABSTRACT:Tariff level of tax burden directly affects the level of development of international trade. From the rise of capitalism in Western Europe to the development of the global market and then to the prosperity and development of the modern world economy, international trade in which play an important role, and tariff is one of the indispensable link. The history of each tariff adjustments depicts the development track of a country's international trade. This article uses the official statistical projections of effective data since China’s reform and opening up, analyzes the links between the them combined with its international trade theory ,and explores  the  trade development performance in detail. The author found that the average tariff level lowered significantly stimulated the growth of exports, through the establishment of a simple econometric model to verify the correctness of the idea. Meanwhile, the author also combines the historic environment on tariff adjustments made with the development of international trade in detail, explaining China’s international trade the driving force behind growth, and tariff reform modeled as China’s relevant tax reform proposals to further improve the national economy.

Keywords: Tariffs ；Trade ；performance ；level of  tax