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从1994年4月起,日本海关对在海外加工生产后返销本国的服装实行减税(只限日本生产的坯布),只征加工产生的附加值部分的税。 但是这项新税政策公布以来遭到国内服装加工业的剧烈反对,尤其是日本针织工业联合会反对呼声最高。该联合会理事长深泽和章认为:“这一征税办法会进一步加剧服装进口,使国内生产形势进一步恶化”;和歌山针织组合理事长巽白之氏认为:“作为行业立场我们反对,但是目前返销日本的针织服装很少用日本面料,中国等发展中国家已经能生产高级面料了”;大阪针织工业组合的中岛清一认为:“考虑针织品生产现状,这项减税制度对本行业来说是等于自杀,我们坚决反对。目前进口已是不勘忍受,这一制度会加剧混乱”。 这项减税制度是模拟美国旧通商关税法第807条提出的。作为日本通产省一方面考虑日元升值差益还原促进进口,一方面又要
Since April 1994, the Japanese Customs has imposed a tax deduction (only on fabrics manufactured in Japan) for garments returned overseas after processing and manufacturing overseas, and only taxed on the value-added part of the processing. However, the new tax policy has been violently opposed by the domestic garment processing industry since it was announced. In particular, Japan Knitting Industry Federation has the highest opposition. The chairman of the federation, Fukasawa, said: “This taxation will further exacerbate the import of apparel and further aggravate the domestic production situation.” Wakayama, chairman of Wakayama Knitwear Group, said: “We oppose the position of the industry. However, At present, Japanese knitted apparel is rarely sold back to Japan, and developing countries such as China have been able to produce high-quality fabrics. ”Nakajima Nakajima of the knitwear industry in Osaka said:“ Considering the current status of knitwear production, Is equal to suicide, and we firmly oppose it. At present, the import is no excuse for accepting any bets and this system will aggravate the chaos. ” This tax deduction system is modeled on Article 807 of the old US Customs Tariff. As Japan’s MITI on the one hand to consider the yen’s appreciation of the benefits of reduction to promote imports, on the one hand