转变外贸出口方式的税收政策选择

本文比较了不同外贸出口方式的税收政策,认为加工贸易出口的税收政策要优于一般贸易出口。在加工贸易出口方式中来料加工与进料加工贸易出口的税收政策也不尽一致。不均衡的外贸出口税收政策无益于我国外贸出口方式的转变,以及外贸出口的健康稳定和持续增长。为此,应以一般贸易出口为主、其他贸易出口为辅的外贸出口方针为指引,不同外贸方式的税收政策应统一;要进一步规范加工贸易出口的税收政策;实施鼓励使用国产料件的税收政策等。

Tax Policy Options for the Transformation of Ways of Export Trade

This paper compares tax policies concerning dif- ferent ways of export trade, especially general export trade and processing export trade. It points out that the latter enjoys more preferential tax treatment than the former. Yet such tax inequity will have an adverse impact on the transformation of ways of export trade and its healthy development. Therefore, based on the guiding principle of general export trade prior to processing export trade, we should unify tax policies of different ways of export trade, normalize tax policies of processing export trade and implement tax policies encouraging uses of domestic mate- rials and parts.