海关特殊监管区域一般纳税人资格试点政策评析

A Study on the Pilot Policy of General VAT Taxpayer in the Special Customs Controlled Areas( SCCA)

近年来,我国对外贸易呈现疲软之势,海关特殊监管区域企业的出口尤其是加工贸易出口遭遇瓶颈。对此,国家税务总局、财政部和海关总署选择部分海关特殊监管区域开展赋予企业增值税一般纳税人资格试点。文章从试点办法入手,分析试点前后对企业经营的影响,梳理归纳目前海关特殊监管区域内的内销模式,分析政策影响和潜在的问题,并提出进一步改进建议。

In recent years, China’s international trade has showed a weak trend and the export in SCCA , especially that of processing trade has come across a bottleneck. Against this backdrop, the State Administration of Taxation, the Ministry of Finance and the General Administration of Customs carried out the pilot policy of granting the status of the general VAT taxpayer to the enterprises in some SCCA . Based on the measures adopted under the pilot policy, the article analyzes the impact on the bus-iness of the companies before and after the pilot, sorts out the modes of domestic sales in SCCA , and presents potential problems of the policy and their solutions.