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Exit drawback policy adjusts pair of Zhejiang foreign trade to export influence
From;    Author:Stand originally


Be based on alleviate deficit of our country finance and RMB appreciate of pressure think, total bureau of Wu of tax of the Ministry of finance, state was promulgated on October 13, 2003 " the announcement that leads about adjusting export goods drawback " , the regulation rises from 2004, undertake reform to drawback mechanism, undertake structural sex adjust to exporting drawback to lead, exit drawback leads average level to reduce 3 percent to control. Amount to the Zhejiang economy of 31% to exporting depend on sb or sth for existence to spend, the influence that this exit drawback policy adjusts is all-around: Have gross effect already, have structural effect again; Involve a company already, involve a government again. Evaluate the influence that this policy adjusts well and truly to offer corresponding the way to deal with a situation, the abidance of exit and even Zhejiang economy, rapid to carrying foreign trade growth has important sense.

One, the main content that exports drawback system reform currently and macroscopical setting

Exit drawback, it is to point to a basis international convention, one country exports the competitive ability of commodity to increase, the indirect tax that contains the place in commodity by duty Wu branch reimburses exporter, make export commodity to enter an international market with containing duty value thereby, share the system of a kind of policy that international competes. Since beginning to implement exit drawback policy from 1985, our country is in early or late 1994, mixed 1999 adjusted exit drawback policy 3 times 2003. The basis is newest this year in October total bureau of Wu of tax of the Ministry of finance that come on stage, state " the announcement that leads about adjusting export goods drawback " regulation, press active export structure, the average level that exports drawback rate this reduced 3 percent to control. The main content that reforms this is: (1) undertakes structural sex adjust to exporting drawback to lead, reduce exit to withdraw tax rate appropriately. Act on " the principle of measurable, reliable, feasible " , distinguish different product to adjust drawback to lead: The product drawback rate that encourages export to the country does not fall or fall less, to run-of-mill exit the product retreats tax rate to be reduced appropriately, the product that limits export to the country and product of sex of a few resource fall more or cancel drawback. The exit drawback rate after adjusting is 17% , 13% , 11% , 8% , 5% 5 archives, execute since January 1, 2004. (New Zhang of " of 2) according to is not owed, old debts wants to return; Perfect a mechanism, joint responsibility; Promote reform, advance the principle that develops " , reform mechanism of active exit drawback. Reform measure basically includes 5 fields: It is undertake structural sex adjust to exporting drawback to lead; 2 it is to establish central finance and local finance the new mechanism of increment of drawback of joint responsibility exit; 3 it is new addition import segment value added tax and consumption tax income, use at exporting drawback above all; 4 it is to adjust exit product structure, push reform of foreign trade system; 5 it is accumulative total owes the drawback money of the enterprise to be solved by the finance central.
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