党的十一届三中全会以来,为促进对外开放和国民经济发展,我国制订了一系列外经贸税收优惠政策,对扩大对外贸易、吸引外资、引进先进技术发挥了重要作用。随着改革开放的不断深入和社会主义市场经济体制的逐步建立,这些政策规定与国际通行惯例和市场经济公平竞争原则的矛盾日益突出。近年来,国家对—部分进口减免税规定进行了清理、调整,将进口关税总水平由42％降到35.9％,1996年4月1日更将降至23％。但总体上看,“税率高、减免多、税基小”的问题仍很突出。名目繁多的减免税造成地区间、企业间的不公平竞争,不利于企业转换经营机制和地区间经济协调发展。因此,有必要按照社会主义市场经济体制的要求和国际通行惯例,调整有关政策,建立统一、规范、公平、合理的外经贸税收政策,以更加开放的姿态参与国际竞争和国际经济合作,促进国民经济的发展。 国家在加工贸易、进口政策、出口退税政策等三方面将作出的较大调整,就是在这种背景下出台的,其核心内容是调整外经贸税收特殊优惠政策及其征收、返还和管理方式。这是中央针对国民经济运行存在的问题所作出的果断决策,深圳作为全国改革开放的“试验场”和“窗口”,对此衷心拥护,并将责无旁贷地 Since the Third Plenary Session of the Eleventh Central Committee of the Communist Party of China, in order to promote the opening up to the outside world and the development of the national economy, China has formulated a series of preferential tax policies for foreign trade and economic cooperation and played an important role in expanding foreign trade, attracting foreign investment and introducing advanced technologies. With the continuous deepening of reform and opening up and the gradual establishment of a socialist market economic system, the conflicts between these policy provisions and the international prevailing practice and the principle of fair competition in the market economy have become increasingly prominent. In recent years, the state has cleaned up and adjusted the provisions on some import tax relief and reduced the overall level of import tariffs from 42% to 35.9%. It will drop to 23% on April 1, 1996. However, on the whole, the issue of “high tax rates, many tax relief and small tax base” remains outstanding. Wide range of tax relief caused by interregional, unfair competition between enterprises is not conducive to business transformation of the operating mechanism and coordinated economic development among regions. Therefore, it is necessary to readjust relevant policies and establish a unified, standardized, fair and reasonable taxation policy on foreign trade and economic cooperation in accordance with the requirements of the socialist market economic system and international conventions, participate in international competition and international economic cooperation with more openness, and promote the development of nationals economic development. The major adjustments to be made by the state in the three aspects of processing trade, import policies and export tax rebates policies are those promulgated under this background. The core content of the reform is the special preferential tax policies on foreign trade and economic cooperation and their collection, return and management methods. This is the decisive decision made by the Central Government in response to the problems existing in the operation of the national economy. Shenzhen, as the “test site” and “window” for the country’s reform and opening up, sincerely supports it and will be fully responsible