Interpretation of export tax rebate policy in Nanjing
Browse:Author: InternetSource: Nanjing agency bookkeeping companyTime: 11:16, July 20, 2019
ChineseExport tax rebatePolicy has been changing.In order to solve the problem of export tax refund and give full play to the regulatory role of export tax rebate on the structure of export commodities, the State Council readjusted the export tax rebate policy again.The introduction of the new policy does not mean a thorough solution to the problem.For a long time, the problems about export tax rebate mainly focus on three aspects: first, whether the export tax rebate rate must be the tax rate; second, whether the local government and the central government should jointly bear the export tax rebate; third, whether the index management of export tax rebate can be cancelled.It is very important to correctly understand the necessity of the adjustment of the export tax rebate policy, analyze the possible problems objectively, and implement the export tax rebate policy to establish a scientific, reasonable and relatively stable tax rebate mechanism.
export rebate rate
export rebate rate
First, reducing the export tax rebate rate does not violate the provisions of the WTO.According to the rules of WTO, the maximum intensity of export tax rebate should not exceed "zero tax rate", otherwise, it will be regarded as government subsidy to export products and be punished.However, according to its own political and economic objectives and financial affordability, a country can determine the appropriate level of export tax rebate within the statutory tax rate. It can either choose to refund tax or not, or to choose more or less.
Second, export tax rebate is only one of the factors affecting foreign trade.In the case of a certain international market demand scale, the competitiveness of export commodities is the main factor affecting the export scale.The reason why export tax rebate can play a role in encouraging export lies in that the exporter can enhance the competitiveness of its products in the international market by reducing the price of export commodities after receiving the national export tax rebate.But labor cost, raw material cost, freight and so on are all the factors that affect the price. In addition to the price, many factors, such as technical level, brand effect, after-sales service, will also affect the competitiveness of export commodities. Therefore, export tax rebate is only one of the factors that affect the competitiveness of export commodities and then export.
Third, not all the tax rebates increased or reduced by the state are obtained or borne by Chinese export enterprises.When China increases the export tax rebate rate, foreign importers tend to lower the price of China's export commodities. Part of the increased tax rebate expenses of the state has become the purchase cost saved by foreign importers.When the state reduces the export tax rebate rate, the increased costs of Chinese export enterprises are usually borne by three aspects: one is that the supply enterprises give up one piece of the price; the second is that the export enterprises digest one piece from the profits; and the third is that the foreign importers digest one piece.The joint undertaking of the three parties weakens the negative impact of reducing the tax rebate rate on foreign trade exports.
Fourth, the export tax rebate supports foreign trade export too much, which will have a negative impact on export.In recent years, many export commodities of our country have been subject to anti-dumping investigation after they are transported to foreign countries. China has become the biggest victim of anti-dumping. Although there is no lack of trade protection reasons, it also has a lot to do with the low prices of many commodities in China.The reason why exporters can reduce prices is mainly based on the state's tax rebate support.In some cases, after the export price is depressed by foreign investors, the export volume does not increase, but the actual export volume decreases.
Fifthly, as a way of fiscal expenditure, export tax rebate should not be placed in a position which is prior to other expenditure needs but must be fully guaranteed.China's finance has been facing strong expenditure pressure, and there is a big gap in the expenditure of pension, education, scientific research, environmental protection and many other aspects.In this case, the scale of tax rebate expenditure should be arranged on the basis of overall consideration of various expenditure needs and financial possibilities.
Based on the above analysis, theExport tax rebateAccording to the competitiveness of Chinese commodities in the international market and the needs of national economic and social development, different tax rebate rates can be applied to different export commodities within the financial capacity.For some high-tech products and mechanical and electrical products that are encouraged by the state to export and have poor competitiveness in the international market, the tax rebate rate should be maintained at the level of tax rate; for products with strong competitiveness in China, such as some labor-intensive goods and commodities with monopoly status in the international market, it can be appropriately reducedExport tax rebateExport tax rebate should be cancelled for some resource commodities and those that damage the environment.