铁矿砂进口环节增值税政策调整建议

Adjustable proposals on appreciation duty policy in iron sand import

受资源禀赋制约,我国铁矿砂供需缺口较大,导致其进口量在近年表现为跳跃式增长,经济成本也居高不下。对铁矿砂征收17%的进口环节增值税,不仅使得政策导向模糊不清,而且易引发国内资源开发热潮及诱发成本推动型通货膨胀,进而不利于国家宏观调控管理。为了进一步挖掘政策潜力,使得优惠的进口环节增值税政策能够对铁矿砂进口产生促进作用,并减轻对下游产业发展的成本压力,建议取消当前铁矿砂的进口环节增值税。

Restricted by the natural property of resources, the gap between supply and demand was big for iron sand in China and the import increased greatly in recent years, 17% import appreciation duty collected for iron sand caused vague policy orientation and inter- nal resources development upsurge and cost mounting inflation. The authors suggested abolishing the import appreciation duty so as to excavate the policy potential, promote the import of iron sand, and reduce the cost pressure of the downstream industry development.