China's Processing Trade Policy Issues and Recommendations for Improvement
ZhangXuhong
Ⅰ. The existing processing trade policy the main problems
1. Different departments do not support the policy
Customs officers involved in the processing trade management, quality inspection, foreign exchange, taxation, foreign trade, and other departments, inter-departmental policy coherence for the healthy development of processing trade is essential. However, in practice, because of various departments were drawing up policies, the lack of formal cross-sectoral policy coordination mechanisms, therefore, policy inconsistencies between the departments, not supporting the case have occurred, seriously affected the supervision of processing trade sector's efficiency and enterprise The operation. For example, the tax rebate is not timely, and the processing trade “tour” of the world and reduces the operating efficiency of enterprises, improves the business operating costs and weakened the international competitiveness of enterprises. If the play to the functions of the existing free trade zone, can replace the interim role, offshore, "Day" will be significantly reduced. However, the customs and tax departments of the bonded area is not supporting the provisions of the Customs that the goods are regarded as exports to the bonded area, but the tax department that only the departure of goods can enjoy export tax rebates. The tax department of this provision, not only in the processing trade "day trips" to replace offshore "tour" has become impossible, but also greatly hindered the establishment of the bonded area of international procurement centers, the development of international logistics business. In fact, the tax department on the rebate, in the bonded area and export processing zones on the existence of differences between domestic goods entering the export processing zones can enjoy export tax rebates.
