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Export drawback policy: Be not medium-sized principle orientaton
From;    Author:Stand originally


Exporting drawback is the result with the harmonious taxation in international trade practice, hold to commonly in practice of each country taxation " how much to ask for, how much to retreat, do not ask for be not retreated and complete drawback " neuter principle, chinese exit drawback also is it is a foundation with this, in exit drawback the do one's best in specific policy arrangement is accomplished " complete drawback " .

But in fact, if choose to be a basis in order to export the blame neutral principle of drawback, namely " ask for more retreat less " , send brandish and the economic leverage that use it adequately, from will for a long time look will mix to Chinese countryman economy the development of foreign trade is more advantageous.

One, WTO advocates neuter to export drawback policy, "Complete drawback " the drawback upper limit that is its requirement, but not be the principle that must follow. The exit drawback policy that implements for the basis with neuter principle is ideal only is best, become impossibly in China best.

Exporting drawback is the accords with international convention neuter system that is approved by WTO, be not is measure of allowance of a kind of exit. In GATT accessory 9 " annotate and additional provision " in regulation: "Avoid the custom duty that imposes some exit product, avoid when asking for same product to supply sale in domestic market must the domestic tax of pay, or return the custom duty that comparatives with place pay measure or domestic tax, cannot regard a kind of allowance as. " WTO accedes not only GATT concerns a provision, and its " allowance and oppose allowance measure agreement " (the regulation makes clear in accessory 2) : "Accumulative total of the phase before indirect tax decreases those who let a watch allow to produce process investment to use up to exporting a product is indirect duty executes exempt, decrease or adjourn, although home sells similar product not by exempt, decrease or adjourn. " from this knowable, should be retreated only the amount of tax to be paid already was not asked for more than or the indirect the amount of tax to be paid such as the value added tax of be recruited, consumption tax or custom duty, do not count exit allowance.

Principle of exit drawback neutral and actual tax system are put in very big difference, be mixed in reality by the influence of a variety of elements restrict. Be in our country, use faster outlet to withdraw tax rate all the time, exit measures rapid growth and many exit to cheat duty to cause exit drawback debt to grow considerably, make central finance is critical, be in " old debts is not clear, add new Zhang again " vicious circle.

For this, the government reduces exit to withdraw tax rate ceaselessly, later after many go up rate of v mouth drawback, but also cannot accomplish levy rate and drawback rate to agree all the time, achieve " complete drawback " . This one policy of the government guides guide sends export drawback policy is fluctuant and frequent, governmental credit drops ceaselessly, be in passive position. In addition, foreign trade enterprise also because of exporting drawback in great quantities default, or policy is oriented and confused, movement gets serious obstacle. When export business is establishing value of dimensions of manufacturing plan, investment, product, decline export imposition to undertake cost cancel after verification as potential profit already, but after commodity is exported, exit drawback cannot reach the designated position tardy, lead to a lot of financial crises.
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