Financial Burden Reducing Reshape Foreign Trade "Carriage"

Export tax rebates for local governments to reduce burdens, not only stimulate foreign trade exports, but also make exports more efficient and ensure the profits of foreign trade enterprises. "Exports are closely related to domestic demand, and a large number of employed population behind China's foreign trade directly affect the domestic consumer market and also import."

On the eve of Premier Li Keqiang's work report on the government, the State Council issued the notice on improving the export tax rebate burden mechanism in March 3rd. It is clear that since January 1, 2015, the export tax rebates (including export goods value-added tax and business tax revaluation VAT export rebates) are all borne by the central government, and the local export tax rebate base which was originally borne by 2014 has been settled on the fixed quota. The central government has no incremental return on local consumption tax, and has been replaced by the amount of the 2014 consumer tax rebate, and the quota has been refunded. The Ministry of finance is responsible for approving the local export tax rebate base and the central government's local consumption tax rebate base.

China's export tax rebate system began in 1950, but the continuous implementation is a complete and systematic export tax rebate system before and after 1990s after the reform and opening up.

It is understood that in the past 10 years, the state has gradually adjusted the share of the central and local governments on the export tax rebates. From 2004, the export tax rebate target in 2003 was the base, and the tax refund for the super base part should be borne separately by the central and local governments at the ratio of 75:25. From 2005, the export tax rebates for the super base number and the proportion of the central and local burden were adjusted to 92.5: 7.5.

Although the proportion of the burden is less than 10%, foreign trade It is also a small expenditure for large export volume. Take Jiangsu Province as an example, statistics show that in 2014, Jiangsu handled a total of 184 billion 250 million yuan for export refund (Exemption).

Due to the imbalance of economic development, the concentration of China's foreign trade in coastal provinces is high. In fact, many export goods come from other regions, but only from the customs declaration of the customs along the river. Export tax rebate The burden on the local government is responsible for the local financial burden, which undoubtedly increases the financial burden of these areas.

"Increasing the burden on the coastal areas, and also affecting the mainland's investment promotion, will also breed some. supervise Problem. " Xing Houyuan said that because of the difficult export customs supervision, the export tax rebate has opened the door for the export tax rebate. "Because it is a remote place, the long period of inspection will affect the export tax rebate period."

Reporters previously interviewed in Guangxi foreign trade enterprises also learned that, as a result of customs inspection, some companies that do off-site exports keep all the high speed tolls receipts and invoices all the year round, and the inspection time is long. During the inspection period, tax rebates can not be raised, which greatly increases the cost of financing for enterprises.

Xing Houyuan believes that a certain proportion of foreign trade enterprises' profits come from export tax rebates, or even from part of the export tax rebates. Therefore, timely and full tax rebates are related to the life and death of enterprises.

According to the process, in the process of handling export tax rebates, enterprises need to provide customs declaration, export sales invoice, settlement of exchange memo or receipt notice, product tax certificate, export receipt verification and other data, and need to pass customs, tax and other links of audit. If the national tax department has doubts about a transaction, it will send a letter to the enterprise and check the authenticity of the above information. In the enterprises surveyed, the period of export tax rebate varies from one month to two years.

In fact, China's export tax rebate system has always been a barometer of exports and an effective fiscal system for regulating exports. In the different periods of economic development, the list of export tax rebate products is changed, and the export tax rebate rate is also changing.