The competition ability that goes up in the international market to improve native goods, enlarge exit, drive native economy in order to export, world each country adopts exit drawback policy extensively. Our country exports drawback system at beginning to execute 1950, 1956 —1966 year stop, 1966 —1973 year restore to execute, stopped again 1973, till restored again 1985. Reform of wealth tax system decided to value added tax and consumption tax two categories of taxes execute exit drawback 1994, continue up to now. Among them what consumption tax executes is complete drawback, adjust not quite, the drawback that what so policy pays close attention to basically is pair of value added tax adjusts a problem. Exported classics of drawback policy experience to be adjusted for many times later in July 1995. Adjustment main content, one is the adjustment that exports drawback tax rate, stem from the purpose of policy of macroscopical adjusting control; One is drawback partakes proportional adjust, to balance the central finance pressure with the place.
Adjust this September 2006, advocate the structural sex that if be opposite,exit drawback tax rate has is adjusted. Involve many trades, tax rate has litre have fall, heretofore has executed half an year superabundant. As a result of in last few years successive foreign trade favourable balance, the result that this tax rate adjusts is very fetching attention. The article thinks: (1) the setting of foreign trade favourable balance is the good opportunity that adjusts exit drawback tax rate; (2) one of step that utter drawback to just resolve foreign trade favourable balance, due and other measure cooperates ability to produce effect; (3) drawback responsibility is main should by central finance burden.
■ cliff of Jiao Jianguo Xing
One, in last few years foreign trade situation and finance revenue situation
1. Exit specified number is high a rapid growth, foreign trade favourable balance is increased, excessive of foreign exchange reserve.
Since 2000, exit forehead grows quickly, year all increase rate is in 25 ％ above. Exit forehead accumulative total reached 762 billion dollar 2005, growth range is 28. 4 ％ , annual exit forehead is close 2006 -727379968 dollars, achieve 9690. 800 million dollar, increase rate is 27. 2 ％ . Entrance forehead is added fast add under exit forehead apparently fast, brought huge favorable balance of trade, come nearly two years favorable balance of trade still is maintaining comparative to be added quickly fast. 2005 favorable balance of trade 1018. 800 million dollar, than going up year of growth be as high as 217. 4 ％ . 2006 favorable balance of trade 1774. 700 million dollar, growth range is 74 ％ .
Came 2001 2006, foreign exchange reserve year all increase rate is in 30 ％ above, some year are in even 50 ％ above. Forehead of foreign exchange reserve 1655 from 2000. 700 million dollar increases to 10663 by 2006. 400 million dollar, break through -727379968 dollars to close greatly. Now, our country has exceeded Japan to become the state with the maximum foreign exchange reserve on the world.