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改革开放以来,我国发挥比较优势,主动参与国际产业分工与合作,大力发展加工贸易,取得了令人瞩目的成绩。加工贸易进出口总额从1981年的25亿美元,增加到2007年的9860亿美元,增长了394倍。由于加工贸易方式本身的特性,其所提供的税收和对GDP的拉动作用有所不同。本文从税收视角来分析和探讨北部湾经济区地方政府对加工贸易的抉择,从控制风险和快速拉动GDP增长的需要出发,起步阶段选择来料加工贸易方式比进料加工贸易方式更有优势。但从长期来看,选择进料加工贸易方式能够提供更多的税收,对GDP的贡献会更大一些。实际中宜采取中性政策,在起步阶段来料加工贸易方式与进料加工贸易方式同时并举,通过来料加工带动进料加工,并逐步过渡到以进料加工贸易方式为主。
Since the reform and opening up, China has made comparative advantages and took the initiative to participate in the international division of labor and cooperation. It has made remarkable achievements in vigorously developing its processing trade. The total import and export of processing trade increased from 2.5 billion U.S. dollars in 1981 to 986 billion U.S. dollars in 2007, an increase of 394 times. Due to the characteristics of the processing trade itself, the tax revenue it provides and its effect on GDP are different. This article analyzes and probes into the Beibu Gulf Economic Zone’s choice of processing trade from the perspective of taxation. From the perspective of controlling risk and rapidly increasing the GDP growth, it is more advantageous to choose the processing trade mode than the feed-processing trade mode in the initial stage. However, in the long run, the choice of feed processing trade can provide more revenue and make a bigger contribution to GDP. In practice, it is advisable to adopt a neutral policy. In the initial stage, the processing trade pattern and the feed processing trade pattern should be taken simultaneously at the same time. Feed processing should be driven by the processing of raw materials and the main mode of trade in feed processing should be gradually adopted.