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To exporting a few knowledge that drawback policy adjusts
From;    Author:Stand originally

Some closer year, the exit drawback policy of our country is in all the time fluctuant in. Owe drawback money issue to solve exit, the adjustment that develops exit drawback to taste a structure to exporter action, the State Council adjusts exit drawback policy again recently. This policy is adjusted with have before very big different, it is before policy is adjusted is drawback rate increase or key is low, and in tone this drawback of small part commodity is led while, still increased the drawback of certain goods to lead, cancelled the drawback of the commodity such as crude oil; 2 be before policy adjusts what did not involve drawback money to partake problem, adjust a change this before the practice of burden of central finance sum, change by in the center of, joint responsibility exports the place drawback money.

Solve what come on stage and do not mean a problem of new policy thoroughly. Long-term since, basically center in 3 respects about speaking the problem of drawback: It is exit whether must drawback rate be levy tax rate; 2 it is whether the place should export drawback with central joint responsibility; 3 be whether the target management that cancels to export drawback. Proper understanding exports the necessity that drawback policy adjusts this, objective analysis policy adjusts the problem that produces possibly, to exit drawback policy carry out fulfil, relatively reasonable to building science, stable drawback mechanism is very principal.

One, whether must exit drawback rate be levy tax rate

Export business and branch of person in charge of foreign trade exit think, exporting drawback to lead should be levy tax rate, such ability reflect the principle that imposes how much retreat. Governmental money tax is in charge of a branch to think, exit drawback rate is too high, bring about drawback dimensions too big, finance bears hard, can reduce exit to withdraw tax rate only.

Whether must exporting drawback to lead be levy tax rate? In what does ability consider the level appropriate? Integrated consideration affects all sorts of factors of foreign trade exit, export the action that drawback exports to foreign trade, the problem such as the concerned regulation of WTO, exit drawback rate is OK under levy tax rate. The exit of will all goods retreats tax rate to maintain the level that leads in levy, not was necessary already, also be impossible.

The first, reduce exit to retreat tax rate not to violate the regulation of WTO. According to the regulation of WTO, the greatest strength cannot exceed exit drawback " 0 tax rate " , will be regarded as the governmental subsidy to exporting a product otherwise, get punish. But one country can be mixed according to target of his politics, economy finance bears ability, from set out actually, in less than of legal levy tax rate, determine appropriate exit drawback level, can choose already drawback and not drawback, also can choose much drawback and little drawback.
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