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1994年,中国外贸外汇体制改革迈出关键性的一步:取消出口指令性计划和外贸企业承担的无偿及有偿上缴外汇的任务,实行汇率并轨,外贸企业自主经营,自负盈亏。中国外贸企业由此开始尝试进入市场运作,而素来以外贸经营为创汇支柱之一的山东省,也感到前所未有的压力。在计划经济时代,国家垄断外贸经营,各级外贸公司只要完成定额出口创汇任务即可。盈利了本单位是主要受惠者,亏损了则由国家补贴、承担,走的是一条依赖国家政策保护的数量增长型的道路。现在,随着外贸经营环境骤然趋紧,山东省外贸企业普遍遇到了一系列因国家政策、市场因素和自身缺陷造成的困扰。最主要的是因国家出口退税政策的变化,而带来的出口退税难以及时兑现等问题。长期以来,出口退税是外贸企业计算出口成本乃至盈利的关键因素。由于受国内外市场价格和产品结构的影响,山东省许多外贸企业的出口换汇成本大都超过8元人民币,接近或超过了现行汇率水平,因而基本进行的是微利或无利经营,在很大程度上依靠出
In 1994, a major step was taken in the reform of China’s foreign exchange foreign exchange system: abolishing export directive plans and the task of foreign trade companies to take on free and paid foreign exchange, implement exchange rates, foreign trade companies operate independently, and assume sole responsibility for profits and losses. As a result, Chinese foreign trade companies began to try to enter the market. Shandong Province, which has always been one of the pillars of foreign exchange earnings, has also felt unprecedented pressure. In the era of planned economy, the state monopolizes foreign trade operations, and foreign trade companies at all levels can complete the task of earning foreign exchange for export through quotas. Profits are the main beneficiaries of this unit. If the company loses money, it will be subsidized and borne by the state. It is a quantitative growth-oriented road that relies on the protection of national policies. Now, with the sudden tightening of the foreign trade business environment, foreign trade companies in Shandong Province have generally encountered a series of problems due to national policies, market factors and their own defects. The most important issue is the export tax rebates caused by changes in the country’s export tax rebates and other problems that cannot be fulfilled in a timely manner. For a long time, export tax rebate is a key factor for foreign trade companies to calculate export costs and even profit. Due to the influence of domestic and foreign market prices and product structure, most foreign trade companies in Shandong Province’s export-exchange cost exceeds RMB 8 yuan, which is close to or exceeds the current exchange rate level. Therefore, basic profit-making or unprofitable operations are largely performed. Rely on the degree