[外文翻譯]中國(guó)加工貿(mào)易政策問(wèn)題和建議/China's Processing Trade Policy Issues and Recommendations for Improvement
內(nèi)包含中文翻譯和英文原文，內(nèi)容完善，建議下載閱覽。

①中文頁(yè)數(shù) 2

中文字?jǐn)?shù) 2061

②英文頁(yè)數(shù) 4

英文字?jǐn)?shù) 7954

③ 摘要
對(duì)于參與了加工貿(mào)易管理的海關(guān)、質(zhì)量檢驗(yàn)、外匯、稅務(wù)、外貿(mào)以及其它部門來(lái)說(shuō)，部門內(nèi)部政策的一致性，對(duì)加工貿(mào)易的健康發(fā)展是至關(guān)重要的。然而,在實(shí)踐中,由于各部門在制定政策方面缺乏正式的跨部門政策協(xié)調(diào)機(jī)制，因此,政策之間的矛盾以及不同的部門不支持相關(guān)政策的情況已經(jīng)發(fā)生,這嚴(yán)重影響了對(duì)加工貿(mào)易部門的監(jiān)管效率和企業(yè)運(yùn)作。例如,出口退稅不及時(shí)、運(yùn)行效率降低、企業(yè)的經(jīng)營(yíng)成本增加，削弱了企業(yè)的國(guó)際競(jìng)爭(zhēng)力。如果現(xiàn)有的自由貿(mào)易區(qū)發(fā)揮作用，可以取代中間角色，通過(guò)海洋平臺(tái)，大大降低運(yùn)作周期。然而,保稅區(qū)的海關(guān)、稅務(wù)部門并不支持海關(guān)總則的規(guī)定，貨物都被視為保稅區(qū)出口的，但對(duì)于稅務(wù)部門來(lái)說(shuō)只有商品離港才規(guī)定可以享受出口退稅。稅務(wù)部門的這種規(guī)定,不僅使中國(guó)加工貿(mào)易的“短途旅程”不能替代“海上旅程”，也大大妨礙了建立保稅區(qū)的國(guó)際采購(gòu)、國(guó)際物流業(yè)務(wù)的發(fā)展。事實(shí)上，由于保稅區(qū)、出口加工區(qū)之間存在的差異，國(guó)內(nèi)貨物出口加工區(qū)可以享受出口退稅。

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.

④關(guān)鍵字 加工貿(mào)易/Processing Trad

⑤參考文獻(xiàn)
張旭宏. 中國(guó)加工貿(mào)易政策問(wèn)題和建議[J].中國(guó)經(jīng)濟(jì)，2008，9，23-27

ZhangXuhong. China's Processing Trade Policy Issues and Recommendations for Improvement [J]. China Economy, 2008, 9, 23-27.