The adjustment of export tax rebate rate of the ho

The adjustment of export tax rebate rate of machine tool industry involves more than 30 tax numbers

in recent years, with the rapid growth of China's foreign trade exports, the foreign trade surplus continues to increase, and the export of a large number of high energy consumption, high pollution, resource-based products is detrimental to the sustainable development of China's economy. In order to reduce trade friction, promote the balance of import and export trade and the transformation of foreign trade growth mode, with the approval of the State Council, the Ministry of Finance and the State Administration of Taxation jointly issued the notice on reducing the export tax rebate rate of some commodities (CS [2007] No. 90) on June 19, 2007, which shall be implemented as of July 1, 2007

the adjustment of the export tax rebate rate mainly includes three aspects: first, on the basis of reducing and canceling the export tax rebate rate of high energy consumption, high pollution and resource products last year, 553 export tax rebates of "two high and one capital" products were further cancelled, involving the machine tool industry, including boron carbide (tax number:). Second, the export tax rebate rate of 2268 commodities that are prone to trade friction has been reduced, involving 35 machine tool industries, including abrasives, tools and plug-in and pull planers. Third, the export tax rebate of 10 commodities is changed to export tax exemption, which does not involve machine tool products. (see the attached table for details)

the total import and export trade of machine tool products in 2006 was US $14.954 billion, an increase of 15.4% year-on-year. Among them, the import amount of machine tool products was 11.136 billion US dollars, an increase of 11.75% year-on-year; The export value was US $3.818 billion, a year-on-year increase of 27.5%. The import and export deficit of machine tool industry is very large, but in the export products, the products with large volume and low price still account for a certain proportion. In terms of the structure of import and export products in 2006, imported metal processing machine tools accounted for 65.0% of the total imports, cutting tools accounted for 7.4%, and abrasive tools accounted for 3.3%; The export of metal processing machine tools accounted for 31.1% of the total export volume (metal processing machine tools involved in the adjustment of the export tax rebate rate accounted for 4.3%), cutting tools accounted for 17.9%, and abrasive tools accounted for 18.9% (abrasive tools involved in the adjustment of the export tax rebate rate accounted for 8.1%). It can be seen that among the products of the whole machine tool industry, the products whose export tax rebate rate has been adjusted account for 30.3% of the total exports, mainly involving small industries such as abrasive tools, tools and plug-in and pull planers. Under the dual pressure of the reduction of export tax rebates and the continuous appreciation of the RMB, they will face unprecedented tests

as a means of national regulation and control of macro-economy, export tax rebate has been continuously adjusted in recent years. The reduction and increase of tax rebate rate reflects the national economic policy and is the wind vane of enterprise development. Looking at the overall situation of the machine tool industry, the products subject to adjustment this time are mainly high energy consumption, high pollution and resource products, or products with low added value and low technology content, while the products with high added value and high technology content encouraged by the state, such as CNC machine tools and other mainstream machine tool products, have not been affected

I. enterprises take corresponding measures to actively respond to the tax rebate adjustment

since the export tax rebate adjustment on September 15, 2006, the abrasive industry has accelerated the clean-up and rectification of "two high and one capital" enterprises, and increased the investment in environmental protection and energy conservation and consumption reduction measures. Integrate enterprises by region to form collectivized and large-scale production and improve product quality and market competitiveness; Strictly implement environmental protection standards, and resolutely close those who fail to meet the standards; At the same time, a number of enterprises with low production capacity will be shut down. To ensure the survival and progress of enterprises and promote the development of the industry

boron carbide is another abrasive tool product whose export tax rebate has been cancelled by the market development center, another team of the service body behind the achievements after brown corundum, artificial corundum and silicon carbide. Enterprises in the abrasive and abrasive branch of China Machine Tool Industry Association have taken corresponding rectification measures to actively deal with the impact of export tax rebate adjustment

second, to restrict the export of "two high and one capital" products, the formulation of tariff number column should be more scientific

in the national import and export tax rate policy, it is often based on the product tariff number column (abbreviated as: tax number), so whether the formulation of tax number is scientific and reasonable directly affects the effect of policy implementation. For example, in the tool industry, the low-cost products with large export volume and belonging to "two high and one capital" (for example, Pu should also consider whether the oil is too thin and dirty, etc.) and the complex cutting tools with good development prospects and high added value are reduced together as the same kind of products due to the same tax number, which seriously affects the development of new and efficient products

the situation that the product tax number is too general also exists in other products. High value-added products and low value-added products cannot be distinguished in the tax number. After the tax rate changes, it is bound to limit the products that should be encouraged to develop. In addition, statistically, the products of a tax number can only be classified into one category, so it is difficult to identify the share of various products from the statistical data, which makes it more difficult for industry enterprises to analyze the market and formulate the development direction. Therefore, enterprises urgently hope to speed up the process of tax number refinement to adapt to the rapid development of the current machine tool industry

after the issuance of the notice on reducing the export tax rebate rate of some commodities, enterprises are very concerned. Therefore, China Machine Tool Industry Association carefully collated and verified that the export tax rebate adjustment of the machine tool industry involves a total of 36 tax numbers, including 2 kinds of goods with ten digit tax numbers, and if the eight digit common tax numbers issued by the customs are used, the statistics should be 35 kinds

table of changes in export tax rebate rate of machine tool industry (July 1, 2007)

serial number - tax code column - commodity name - original tax rebate rate (%) - current tax rebate rate (%)

1 - boron carbide - 5-0

2 - stone mills for grinding or pulping, stone mills - 13-5

3 - stone mills, stone mills made of agglomerated synthetic or natural diamonds Grinding wheels and similar products - 13-5

4 - other bonded abrasive systems only keep this calibration value or ceramic grinding wheels - 13-5

5 - other bonded abrasive or ceramic stone mills, stone mills and similar products - 13-5

6 - grinding wheels made of natural stone - 13-5

7 - stone mills made of natural stone Stone mills and universal machines are similar products with double space structure - 13-5

8 - hand polished oilstones - 13-5

9 - other hand grindstones and polishing stones - 13-5

10 - abrasive cloth - 13-5

11 - sandpaper - 13-5

12 - similar products with other materials as the base - 13 -/

13 - unprocessed or simply sawed Cleaved or rough ground industrial diamonds are taxed at 13%, industrial diamonds are taxed at 17%, industrial diamonds - 13-5

14 - other industrial diamonds are taxed at 13%, industrial diamonds are taxed at 17%, industrial diamonds - 13-5