Export tax rebate refers to the goods that the export enterprise exported and acted as agent and exported, except that otherwise stipulators, can report to the tax authority and sanction returning or exempt fromming the value-added tax and consumption tax monthly according to relevant evidences after declaring at the Customs exporting and selling on the financial affairs in the goods . It is an international practice to implement the policy of refund of tax to the export product, it is an important means that the country supports the foreign export. Our country implements the export tax rebate policy since 1985, after this , carried on the great reform in 1994 , 2003 , 2004 , 2006 separately.

To the persisten ailment of too big favourable trade balance, what our government has waved out in recent years finally is hit the most strongly. Five ministries and commissions of Ministry of Finance , State General Tax Bureau , development and reform committee , Department of Commerce and General Administration of Customs announce recently, since July 1 , adjusted the export tax rebate policies of 2831 goods , covered 37% of the total amount of all goods in tariff schedule . Among them leather enterprise's export tax rebate is all cancelled; In this export tax rebate is adjusted, the impact on regional enterprise is obvious , leather enterprises stand in the breach especially. Then the export tax rebate new policies will exert a great on regional enterprises more influence on earth, how to reply?

Adjust rumours to turn into a fact in export tax rebate " Pain that the honeyed pot " breaks

Between two Marches , it is said before this the country will reduce the rate of return tax of export in 2007, at that time , some associations of dealers released the announcement to clarify: It is of great significance to reduce and export the clothing in rate of return tax of export, if policies are issued, relevant government departments will release the notice through formal channel , will hope enterprises do not need the misinformation to the rumor , believe by mistake . Meaning the rate of return tax of export of the clothing will not be reduced under the speech . But not satisfy people to wish, June 19, approved by the State Council, the Ministry of Finance , State General Tax Bureau jointly issue " the notice on adjusting rate of return tax of export of some goods " (the property tax [2007 ] the 90th ), adjust returning the tax rate of 2831 goods. Adjust some goods export tax rebate policies formally since July 1, have cancelled the export tax rebate of the products of 553 " highly energy-consuming , high pollution , resource " including such products as the leather , dyestuffs ,etc., the rumour of spread comes true for a time before this.

According to the newest statistics of the customs, from January to April, the industrial staple export value of leather of our country is 7,120 million dollars, increase by 5.8% compared with the same period of last year. Except that one basket of volleyballs of leather clothing , fur clothing , foot, semi-manufactured goods leather, finished product leather drop, other staple have in various degree growth compared with the same period of last year. Leather imports and exports were regarded as " processing trade " in the past, raw materials are imported and does not levy taxs , the refund of tax either of export , enterprises have no tariff to bear . But has cancelled this kind of preferential policy of processing trade, leather imports and exports begin to levy taxs according to the tax rate of general normal trade. If the leather rawhide semi-manufactured goods need to pay 5% of the tariffs such as 14% and 17% of the value-added tax, the leather products export the cost to increase.

The road where leather enterprises live on refund of tax moves towards the end

The new policy is once announced, exert an enormous influence on domestic leather enterprises especially export enterprise immediately . Because the one that received is of great impact this time, relevant enterprises are mainly all weighed down with anxieties. While such products as the clothing , leather ,etc. are influenced by the export tax rebate policy directly, some enterprises related to above-mentioned terminal products are very anxious too: Actually the profit was low for the fittings products, the refund of tax of the terminal products certainly will be involved to the fittings supply enterprise after being reduced, in this case, the profits of enterprises are smaller . This policy makes the owner of domestic leather enterprise morose.

Shandong: Enterprises which lack the advantage will " close " what will be " adjusted completely " too will include leather and fur products trades ", the rate of return tax of export of the shoes products is transfered from 13% to 9% in unison, the export tax rebate of such leather as the rawhide ,etc. is nearly all cancelled. In Shandong, leather enterprises are mostly processing of investor's raw materials type enterprises, there is only about 4% in the whole trade average rate of profit, reduce or cancel the rate of return tax of export, exert a largest influence on export of leather trade. The expert thinks , the export of leather trade will fall sharply, enterprises which will lack the advantage will " close ".

Jiangxi Province: The profit space of leather enterprise shrinks . Influenced bigger products to have rawhide , leather and fur products , shoes , button ,etc.. In cancelling the goods of export tax rebate, the rawhide leather is processed, such trades as the fertilizer , fuel and wood furniture in the chemical products ,etc. have more important positions in the export product. Among them the rawhide leather trade takes overseas-funded enterprise as the core, this part has been managed for many years in enterprises, there is more bank loan, and the management variety is comparatively single , it is relatively weak to tackle external risk ability. The refund of tax to all cancel from 8%, every U.S. dollar exit reduces the fund of 0.3- 0. yuan of refund of tax, enterprise's profit reduces greatly .

Henan Province: 4000 ten thousand U.S. dollars will vanish like soap bubbles . A few days ago, the influence brought for grasping export tax rebate to Henan in an all-round way, has saved State Taxation Bureau and done one to calculate, find products of 553 items of " highly energy-consuming polluting , resource high " (hereafter referred to as " money of two Senior One " ) that country cancelled export tax rebate, involve 158 Henan; The ones that turn down have 2268 items, those related to Henan have 1107 items. Because this rate of return tax of export is adjusted, in the second half of this year, the export enterprise of Zhengzhou will reduce the foreign exchange earning income of about 4000 ten thousand dollars.

Fujian Province: Influence the area to be wide, with large number. Rate of return tax of export reduced from July 1, will cause greater influence on such trades as the leather , clothing , shoes , sports goods of Fujian ,etc., according to calculating, after the rate of return tax of export is reduced on July 1, avoiding supporting the amount of retreating will reduce by 26,310,000 yuan compared with that of last year, avoiding supporting the amount of tax to be paid will reduce by 11,680,000 yuan. At present, the government holds every relevant department's meetings rapidly, it should be to reducing and return the tax rate , keeps the export enterprise developing the meeting in a healthy way that the case study is positive , such departments as the customs , commodity inspection , foreign trade and economic , national tax ,etc. work in concert , make great efforts to help enterprises to export, reduce the rate of return tax of export and reduce the negative effects caused to the maximum extent.

Zhejiang Province: The new policies of refund of tax force the export enterprise to make the transition. The refund of tax has not had transition period , have not fulfilled contract enterprises yet, has suffered heavy losses. The increase magnitude of export of Zhejiang Province obviously falls after rise. The new structural adjustment dynamics of rate of return tax of export is relatively great, the range adjusted is different to some extent. It is such trades as leather clothing , hardware , chemical industry ,etc. to receive the most influential one, this export tax rebate reduces more than of 8 points, the export will be assaulted seriously by way of ordinary trade in these trades, cause and compete for the forfeiture of the advantage with surrounding countries ,etc. directly; Export the goods by way of processing trade, influence relatively a bit smaller wholly, but the profit will be influenced to some extent.

Hubei: Enterprise accelerate expanding the leather at home. This rate of return tax of export is reduced, assault to the leather industry of the whole province very big. Some low-grade , low value-added medium and small-scale foreign trade processing type enterprises, may withdraw from the market . It is reported , influence in order to lighten the new policies , turning to the high value added products besides exporting, enterprises of clothing inside the province also plan by way of forming a team, open up the domestic market with higher speed.

The domestic fur trade exports disasters pile up on one another. Chinese fur trade has just met the policy of custom clearance of rectification of the main battle field of Russia, have run into national export tax rebate to adjust again. Leather fur products rate of return tax of export is it to 5% , make from 13% original domestic fur trade disasters pile up on one another to reduce, have brought the new challenge to enterprise. The development situation of fur trade is very bad this year, a lot of enterprises have already stopped production. This because mink leather price is it glide by a large margin to present in succession in the near future mainly, for example, 83 centimetres drop from left and right sides of 370 yuan of the end of last year to present about 260 yuan to the skin price of 89 centimetres of minks. In addition, RMB exchange rate rise , make fur coat leather export enterprise suffer more first loss in the course of settling the exchange. Lu ZhiYuan emphasizes, as the industry taking agricultural and animal products as main raw materials , originally thought the country will support the fur trade , encouraging the animal husbandry to develop, support the relevant industries of agricultural product deep processing, but the downward modulation of the rate of return tax of export makes the fur manufacturing company influenced greatly.

Export tax rebate doomsday such as enterprise the expert instruct and seek the outlet actively

Export tax rebate is avoided the double taxation among the countries and regions, safeguard the fair effective measure of international trade, accord with the fair and neutral principle of the tax revenue too. There are certain positive roles in export tax rebate. There are enterprises of key competitiveness , will expand the production scale in this adjustment . Because the small enterprise struck strongly in export tax rebate of those, can consider that is purchased by the big enterprise . To those big enterprises, the downward modulation of export tax rebate, it will not be too big to assault. And the export type small enterprises of those low added values, can consider making the transition . A lot of small enterprises, the annual profit comes from export tax rebate, such an enterprise, can't be permanent. Export tax rebate neither should be cancelled but also should be used rationally, should see clearly the positive role of export tax rebate , on one hand can use export tax rebate to encourage to the new high-tech product export of the independent intellectual property right, on the other hand , should take it into consideration during the tax system reform , will make detailed planning on tax rate , products , industry in the future. Lend precautions that this expert provides the following several respect.

The government gives play to the function of guiding actively, the union will be influenced and brought down to the lowest in pairs:

Science guides, adjust the structure. Have lowered rate of return tax of export and adopted the difference policy of " protecting and pressing " in the policy design this time, have released the national industrial structure, clear signal of the export commodities structural adjustment, help to lead enterprises to reduce the export of the products of " money of two Senior One ", reduce the low added value , exit of the low technological content products, strengthening the exports of the high added value , high-tech content products, all parts , every relevant departments combine reality, lead enterprises and is it invest to change and produce the direction, can manage to avoid producing surplusly and blindly, give priority to such encouraging type export commodities in the country as high added value electronic product , new high-tech product , top-grade textile clothing , deeply processed agricultural products , new developing biological medicine ,etc.. The commercial department should give play to regulation of all kinds of support policy fund of the country and province and support function further too, strengthen the supporting dynamics of large to the scale of exporting , increasing fast , ample enterprise of staminas; Advise the government to set up and replenish the fund specially at the same time, transfer to changing the line of production because the policy is adjusted to the camp and adapt to the market in growth type enterprises of the export commodities and especially look after, help it to tide over the difficulty .

Enterprise change the leather to employ the new policies of dealing with

The change employs one: Adjust the trade way

The scope of the enterprise is of different size, should be that the tax rate is reduced to retreating the method is distinguished to some extent too. As everyone knows, foreign trade is divided into ordinary trade , processing trade and other trade. When the country reduces the rate of return tax of export and limits some commodity exports, enterprises can increase export through increasing processing trade , because processing trade can is it import getting in bond tax allowance to enjoy. Like this, it is the greater to reduce the range in rate of return tax of export, will the faster processing trade increase. But this is only some countermeasure shortly apter to become effective of small and medium-sized enterprises. To some larger enterprises, the method that should be adopted is mainly to set up the factory in the sea place , produce the products abroad, the sale abroad, would not in this way have been reduced the influence of the policy by the rate of return tax of export. Farsighted enterprises, especially big enterprise, can also consider that hit the brand abroad , set up and sell the shop directly to households abroad, or register brands abroad.

Turn into the method two: Adjust product structure

The adjustment of the rate of return tax of export brings different influence to different trades, the trade should take the corresponding counter-measure according to one's own characteristic . General secretary Wang of the employer's organizations of shoes industry of Fujian Province thinks , the shoes industry of Quanzhou are in the export products of enterprises, labor-intensive, low value-added products have accounted for sizable proportion, the rate of return tax of export is reduced, has weakened the export competitiveness of enterprises to a certain extent, have reduced the profit space of the manufacturer . If the structural adjustment of the products lags behind, add and is worth not promoting , will lose the market , lose the customer , jeopardize to the survival and development of enterprises. General secretary Wang proposes , shoes enterprises should adjust their exits of assortment , namely try one's best to develop more new products , reduce the production of the routine variety , try one's best to cut down " staple goods " of the low added value, improve the export ratio of the advanced products. Enterprises should implement the difference tactics managing of the products , do not go all out to defeat prices at the traditional market, strive to achieve success through good quality.

Turn into the method three: Adjust customer's structure

Not only domestic enterprises of what the export tax rebate policy is adjusted and tested, are testing the foreign importer too. In order to reduce to returning the tax rate, the export enterprise unavoidably exports price adjustment , in this course , certainly will lose some customers specializing in managing low price , low-grade products . To this kind of situation, the thorough loyal deputy director of the research center of the national synthetic fibers thinks , this long-term development of enterprises is an opportunity too, can eliminate some customers of low end by this , improve the level of the export price in an all-round way. Before this, in order to try one's best to do the great achievement of exporting, enterprises do not often " divide the size to the importers of foreign countries , eat openly, and return the tax rate to reduce this time, some foreign importers with little strength are certain to beat a retreat in the face of difficulties. Deputy director Zhou thinks , take this opportunity, enterprises are apter to find and foster a group of high-quality customers. He thinks , so long as there are steady order , big regular customer , goods adapting to the market, retreating on the influence that the tax rate is reduced can be digested.

Explanation of nouns

Export tax rebate: Export tax rebate refers to the goods that the export enterprise exported and acted as agent and exported, except that otherwise stipulators, can report to the tax authority and sanction returning or exempt fromming the value-added tax and consumption tax monthly according to relevant evidences after declaring at the Customs exporting and selling on the financial affairs in the goods . It is an international practice to implement the policy of refund of tax to the export product, it is an important means that the country supports the foreign export. Our country implements the export tax rebate policy since 1985, after this , carried on the great reform in 1994 , 2003 , 2004 , 2006 separately.