中国加工贸易政策问题和建议

中文字数:2067,中文页数:2  英文字数:1354 页数:4

China's Processing Trade Policy Issues and Recommendations for Improvement
ZhangXuhong
Ⅰ. The existing processing trade policy the main problems
1. Different departments do not support the policy 
 Customs officers involved in the processing trade management, quality inspection, foreign exchange, taxation, foreign trade, and other departments, inter-departmental policy coherence for the healthy development of processing trade is essential. However, in practice, because of various departments were drawing up policies, the lack of formal cross-sectoral policy coordination mechanisms, therefore, policy inconsistencies between the departments, not supporting the case have occurred, seriously affected the supervision of processing trade sector's efficiency and enterprise The operation. For example, the tax rebate is not timely, and the processing trade “tour” of the world and reduces the operating efficiency of enterprises, improves the business operating costs and weakened the international competitiveness of enterprises. If the play to the functions of the existing free trade zone, can replace the interim role, offshore, "Day" will be significantly reduced. However, the customs and tax departments of the bonded area is not supporting the provisions of the Customs that the goods are regarded as exports to the bonded area, but the tax department that only the departure of goods can enjoy export tax rebates. The tax department of this provision, not only in the processing trade "day trips" to replace offshore "tour" has become impossible, but also greatly hindered the establishment of the bonded area of international procurement centers, the development of international logistics business. In fact, the tax department on the rebate, in the bonded area and export processing zones on the existence of differences between domestic goods entering the export processing zones can enjoy export tax rebates.

中国加工贸易政策问题和建议
张旭宏
一、现有的加工贸易政策存在的主要问题
(一)不同的部门不支持相关政策
 对于参与了加工贸易管理的海关、质量检验、外汇、税务、外贸以及其它部门来说，部门内部政策的一致性，对加工贸易的健康发展是至关重要的。然而,在实践中,由于各部门在制定政策方面缺乏正式的跨部门政策协调机制，因此,政策之间的矛盾以及不同的部门不支持相关政策的情况已经发生,这严重影响了对加工贸易部门的监管效率和企业运作。例如,出口退税不及时、运行效率降低、企业的经营成本增加，削弱了企业的国际竞争力。如果现有的自由贸易区发挥作用，可以取代中间角色，通过海洋平台，大大降低运作周期。然而,保税区的海关、税务部门并不支持海关总则的规定，货物都被视为保税区出口的，但对于税务部门来说只有商品离港才规定可以享受出口退税。税务部门的这种规定,不仅使中国加工贸易的“短途旅程”不能替代“海上旅程”，也大大妨碍了建立保税区的国际采购、国际物流业务的发展。事实上，由于保税区、出口加工区之间存在的差异，国内货物出口加工区可以享受出口退税。

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