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In order to conscientiously implement the spirit of the 16th Party Congress of the Central Committee of the Communist Party of China, promote the reform of the foreign trade system, and keep the sustained and healthy development of the foreign trade and economy, the State Council hereby decides to make reform on the existing export tax refund mechanism. I. NECESSITY AND URGENCY OF THE REFORM OF THE EXISTING EXPORT TAX REFUND MECHANISM It is a common international practice to implement tax refund on export products, which is in conformity with the WTO rules. Since the implementation of the export tax refund policy of our country in 1985, tax refund has still been implemented on export products after the reform on finance and tax system in 1994. The implementation of export tax refund policy has played an important role in enhancing the international competitiveness of export products of our country, enlarging export, increasing work opportunities, ensuring balance of international payment, and increasing state foreign exchange reserve, as well as in accelerating the sustained, rapid and sound development of national economy. But there are still some contradictions and problems to be solved urgently in the existing export tax refund mechanism, which mainly include: the export tax refund mechanism goes against deepening the reform of foreign trade system, the export tax refund structure can not meet the requirements for optimizing industrial structure, the export tax refund bearing mechanism is irrational, and there are no stable capital sources for export tax refund, etc.. These problems have made the export tax refund capital fail to be ensured in time, and caused serious problems of tax refund in arrears, which has an increasing tendency in this regard year after year. If these problems were not solved in time by taking effective measures, they would influence the ordinary operation of enterprises and the foreign trade development, which may bring about hidden troubles to the circulation of finance, and damage the image and credit standing of the government. Therefore, it is urgent to solve the problem of export tax refund in arrears starting from reform of the mechanism. II. THE GUIDELINES AND SPECIFIC CONTENTS OF THE REFORM OF EXPORT TAX REFUND MECHANISM 1. Guidelines of the Reform The principle of "not owing new debts, paying off old debts, improving mechanism, impelling reform, and promoting development" shall be followed to have the tax refund in arrears in history paid off by the central finance, so as to ensure that no new arrears occur after the reform. Meanwhile, a new export tax refund mechanism shall be established, under which the tax refund shall be borne jointly by the central government and the local governments, so as to impel the deepening of the reform on foreign trade system, optimize the export products structure, and improve export benefits, as well as promote the sustained and healthy development of foreign trade and economy. 2. The specific contents of the reform (1) The export tax refund rate shall be lowered reasonably. The tax refund rate shall be adjusted by differentiation of various products in light of the principle of "suitability, reliability and practicability": for export products encouraged by the state, the rate thereof shall not be lowered or lowered less, and the rate of the ordinary export products shall be lowered reasonably; for export products restricted by the state and certain resource products, the tax refund rate shall be lowered more or the tax refund shall be canceled. The detailed catalogues for products whose tax refund rate being adjusted shall be formulated by the Ministry of Finance together with the State Development and Reform Commission, Ministry of Commerce, and the State Administration of Taxation, and promulgated after being reported to and examined and approved by the State Council. (2) Strengthening support of the central finance to export tax refund. From 2003, the increment of income from central import value-added taxes and excise shall be used firstly to export tax refund. (3) Establishing a new export tax refund mechanism under which the export tax refund is jointly borne by the central government and local government. From 2004, the index of export drawback actually refunded in 2003 shall be deemed as the base for the amount of taxes refundable, the part of which exceeding the base shall be jointly borne by the central government and local government according to the proportion of 75 to 25. (4) Pushing forward the reform of foreign trade system, and adjusting the structure of export products. Speeding up the self-support export of production enterprises, making positive guidance to the development of foreign trade & export agency system, reducing export cost, and further upgrading the international competitiveness of the commodity of our country, through improvement of legal safeguard mechanism, etc.. At the same time, optimization of the export products shall be promoted catering for the adjustment of export tax refund rate, so as to improve the overall export benefits. (5) The accumulative total tax refund in arrears shall be borne by the central finance. The accumulative total export tax refund money owed to the enterprises up to the end of the year 2003, and the financial revenue effecting the local governments according to the value-added tax sharing system shall be borne by the central finance entirely, of which the export tax refund money owed to enterprises shall be solved by the central finance by way of paying interests to the full amount from 2004. III. THE VARIOUS KINDS OF PROPER WORK FOR THE REFORM OF EXPORT TAX REFUND MECHANISM. The reform of export tax refund mechanism is a significant restructuring and innovation on management system, concerning the overall situation of the development of foreign trade and national economy. All the districts and departments shall seek unity in thinking, and deepen the understanding. The departments of finance, commerce (foreign trade and economy), taxation, customs, and foreign exchange, etc., shall, from the standpoint of overall situation, earnestly perform their duties, divide their work strictly in accordance with their functions, and closely cooperate with each other, and have the various kinds of work for the reform of export tax refund mechanism properly done. After the promulgation of the reform scheme, all the districts and departments shall conscientiously put it into effect, and strengthen supervision and inspection on the reform and operational guidance thereto, closely follow up the implementation of the reform plan, and strengthen investigation and research, as well as study ways of dealing with new situations and solving new problems, so as to ensure that the reform may go on smoothly. For acts in violation of the uniform provisions on the reform of export tax refund mechanism, the relevant districts and departments shall be prosecuted for liabilities. |
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