摘要
分析了云南省以人民币结算的出口退税政策、取消"两减半"税收优惠政策、运输条件改善、中国-东盟建立自由贸易区以及其他多种因素所引起的云南省边境贸易成本变化及其对云南省边境贸易发展的影响。结果发现,中央财政对边境地区转移支付政策对云南省边贸企业是在中国-东盟建立自由贸易区利好之外新增的扶持政策,但是,对于其他省区边贸企业在取消"两减半"税收政策之后返还资金不到位、返还比例较低情况下面临贸易成本上升压力。总体上,边贸出口成本有下降趋势,进口成本有上升趋势。中国政府要积极推广人民币结算全额出口退税政策、税收优惠政策、与周边国家构建自由贸易区、改善贸易基础设施条件、放宽配额许可证限制、提供贸易融资贴息及担保等措施,完善贸易投资宏观管理政策,促进边境贸易成本逐步降低,提高贸易效率和效益,促进边贸与大贸同步增长,带动边疆经济发展。
The paper analyzes costs change of border trade in Yunnan Province caused by different variables, such as the export rebate policy using RMB settlement, the abolishment of ＂half reduction＂ tax policy on both import tariff and VAT, transportation conditions, the establishment of China-ASEAN FTA. The results show that in addition to the establishment of China-ASEAN FTA, the transfer payment policies from the central finance department to border areas are new supporting policies to the enterprises in Yunnan. However, border trade enterprises of other prov- inces are facing the pressure of costs increase after canceling the ＂half reduction＂ tax policy, for the refund cannot arrive in time and the refund proportion is low. In general, export costs of bor- der trade are decreasing, while the import costs are increasing. Several policies must be taken by Chinese government to improve the macroeconomic policy of trade and investment, decrease border trade costs, improve trade efficiency and effectiveness, and promote the co-development of border trade and general trade to spur the economic development of border areas.
出处
《云南财经大学学报》
CSSCI
北大核心
2011年第5期73-83,共11页
Journal of Yunnan University of Finance and Economics
基金
中国社会科学院国情调研项目"我国边境贸易发展的对策研究"
关键词
贸易成本
边境贸易
“两减半”政策:财政转移支付
Trade Costs
Border Trade
＂Half Reduction＂ Tax Policy on Import Tariff and VAT
Financial Transfer Payment
