加工贸易政策调整对广东省加工贸易企业的影响及对策.docVIP

摘 要 改革开放20多年来,加工贸易一直是广东省对外贸易的重要组成部分和利用外资的重要方式,已经成为广东对外经济贸易持续快速发展的主要推动力,并给广东经济带来巨大的收益。加工贸易转型升级已成为热点问题，最近国家财政部、发改委、商务部、海关总署、国税总局五部委联合发出财税【2006】139号、145号、82号文大大增列了加工贸易禁止类商品目录，大幅度降低出口退税，相关部门正积极研究调整加工贸易政策。据报导，新政策的调整重点放在“两高一低”和低附加值、容易引发国际贸易纠纷的产业。预计新政策讲扩大加工贸易禁止类的范围，加入冶金、造纸、冶金业；而纺织服装、鞋、箱包、家具、塑料及制品等将被列为加工贸易限制类。有关政策的重大调整对珠三角地区的加工贸易企业的运作影响巨大。本文首先参考相关加贸企业进出口统计数据分析，表明广东省加工贸易企业在全国所占比重的重要性，结合相关的政策调整内容，具体探讨了政策调整给企业带来的多方面的影响，结合政策调整内容为企业给出了相应的应对对策。 【关键词】加工贸易ABSTRACT It was more than 20years that processing trade has been a important constitude part and make the improtant use of foreign capital resource in Guangdong province after opening-up policy. It is not only a main motivation of sustainable and fast economic development of foreign trade in Guangdong province,but also brings a huge income.Upgrading of Guangdong processing trade becomes a hot problem. Recently, Finace and Tax 【2006 】 No.139, 145 and No.82 text were sent out by National Ministry of Finance, the Development and Reform Committe, Commerce Department, Maritime Customs Headquarters, the Country Tax Bureau. Which is so called Five Consociations. It increases the catalogue of forbidden processing and significant lower the export rebate, meanwhile the processing trade policy adjusting work is studied by related section actively. According to the report, two high a low and low additional value was the point of the new policy adjustment in which would cause the industry of the international trade dispute easily. It was anticipated that the new policy will extend the scope of the type in processing trade forbids,adding metallurgy,deckle, metallurgy industry; But the spinning clothing,shoe, box wrap,furniture, plastics and product etc. will be listed as restriction processing trade.It also bring a huge influence to the operation of the processing trade business enterprise of the Triangle Region. The main body of this thesis first analyzes the referenced import and export data of processing trade enterprise. Then it gives a