河北省保税工厂制度创新研究

The Innovation of Bonded Factory in Hebei Province

保税工厂,即加工贸易企业,是发展外向型经济的重要抓手,通过分析1999—2013年河北省加工贸易增值率变化,以及2006—2013年河北省外贸额、加工贸易额的变化情况发现:河北省保税工厂还未形成集群效应,保税区内加工企业增值率偏低,"区内外"加工贸易企业税收政策存在较大差异。文章认为,应推动保税工厂制度创新探索,打破保税加工区空间限制,扩大保税政策惠及范围,使保税区政策红利惠及更多加工贸易企业;调整税收政策,对国产料件给予进厂退税,以降低企业生产成本;创新海关监管方式,加强互联网监管、稽查,由重空间向重流程转变。通过对保税工厂制度创新的探讨,为河北省深化加工贸易制度改革、承接京津地区乃至东部地区转移产业提供有益参考。

The paper discusses the necessity of the bonded factory system innovation from three aspects: the number difference of internal and external trade in Herbei Province, tax policy difference at bonded area,the increment rate changes of the processing trade in 1996—2013. On the basis of the feasibility analysis of bonded factory system innovation, the paper provides some advice about the system innovation to help the local government deepen the reform of the processing trade system and accept the industry transfering from Beijing,Tianjin and other areas in the east.