上海自贸区的建立对加工贸易企业的影响

发布时间：2018-01-01 07:09

本文关键词：上海自贸区的建立对加工贸易企业的影响　出处：《东北财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：加工贸易是发展中国家对接发达国家及新兴工业化国家产业转移的重要方式,是进一步参与国际分工的要求。中国的加工贸易发展已有30年的历史,自20世纪70年代年以来取得了持久快速的发展。据资料统计,加工贸易出口额从当初的25亿美元扩大到2013年的496亿美元,从占我国的出口总额从5.7%跃升到48.6%以上。中国的加工贸易从无到有,从小到大,每年保持20%以上的增长率,加工贸易企业已超过15万家,已成为当前我国最主要的贸易方式。为了更好的加大开放口岸,在2013年上海设立了中国(上海)自由贸易试验区(China (Shanghai) Pilot Free Trade Zone),简称上海自由贸易区或上海自贸区,是中国大陆境内第一个自由贸易区,并将为上海带来十年发展红利。一年的时间里,自贸区作为中国新一轮改革开放的“试验田”,继续挖掘各类市场的创新力。自贸区的建立不仅仅带动了中国的经济发展,还将影响未来几年中国经济的经济改革,在这个改革特区里有林林总总的尝试,从管理方式到贸易方式,从金融服务到对外投资的改革,都将推动中国走向更为开放、公平、创新的平台。其设立给我国加工贸易企业开拓了成长空间,加工贸易企业可以积极搭乘自贸试验区直通车,并依托自贸试验区,在实战中学习借鉴国际企业精华,将自己原创的中国品牌向世界发布,充分利用离岸金融、跨境准入的便捷性等,进而创新中国的投资及贸易环境。本文共分为五章进行阐述：第一部分介绍了论文背景、论文研究目的、研究内容及方法。一方面,目前美欧日三大经济体力图通过跨太平洋伙伴关系(TPP)、跨大西洋贸易与投资伙伴关系(TTIP)和多边服务业协议(PSA)形成新一代高规格的全球贸易和服务业规则,来取代WTO,以投资和贸易环境为借口,围猎中国制造和金砖五国,逼迫他们二次入世。其中,跨太平洋伙伴关系(TPP)成立于2005年,目前主要成员国达70多个。这是自贸区成立的外部条件。另一方面,也是中国自身改革和人民币国际化的要求。国内外学者对加工贸易的研究都比较深入,由于上海自贸区刚刚成立,所以关于中国加工贸易企业怎样利用上海自贸区的便车加快发展、突破瓶颈还有待研究,本文在借鉴前人学术成果和实践经验的基础之上,全面介绍自贸区的相关政策,鼓励本国加工企业积极入驻自贸区并抓住发展契机。第二部分对中国加工贸易的发展、理论研究、现状和地理分布等方面做了系统地阐述。数据研究表明,随着经济增长速度放缓,劳动力成本上升,中国不再仅仅依赖出口发展经济。加工贸易在我国的发展现状不容乐观并到了瓶颈期。例如,本文从价值链理论出发,探究了中国加工贸易现阶段的问题。我国绝大部分加工企业生产规模小,技术水平低,加工贸易产业整体竞争力处于国际链条低端,加工程度不深,而且相当部分属于低水平的劳动密集型的产品。当金融危机袭来时,加工贸易企业不堪一击。所以,只有攀升加工贸易价值链并保持核心竞争力,中国加工贸易企业才能实现真正的转型升级。第三部分全面介绍了中国(上海)自由贸易试验区,为第四章政策的总结做了铺垫。中国政府为上海“开绿灯”,批准成立中国区域性试验区,是进一步打开国际市场、将上海打造成国际金融中心的创举。作为一个在投资、贸易、金融和管理方面全面改革的端口,中国(上海)自由贸易试验区,试验区的范围涵盖上海外高桥保税区、上海外高桥保税物流园区、洋山保税港区和上海浦东机场综合保税区等4个海关特殊监管区域,面积28.78平方公里。自贸区的出现不仅仅会悄然改变着国内的经济市场,全世界的国际贸易格局也会随着它的建立而产生一定影响。在第四部分中,作者把自贸区的贸易相关的新政策细分成六类,包括：监管、税收、贸易方式、投资、金融法规及法律。其中,对外商投资实施负面清单管理,是最大的亮点。其最大意义是减少政府审批,使市场在资源配置中起决定性作用,成为中国推动改革促进政府职能转变和服务思维建立的重要方式。“负面清单管理模式”是指政府规定哪些经济领域不开放,除了清单上的禁区,其他行业、领域和经济活动都许可。凡是针对外资的与国民待遇、最惠国待遇不符的管理措施,或业绩要求、高管要求等方面的管理措施均以清单方式列明。负面清单将国民经济的主要部门分成18类,例如生产制造、交通运输、信息技术、国际融资等,并将其细分为1067项。长达10页的,近190种的规章制度详细罗列了自贸区对外资放宽的项目,同样包括对港澳台的一些特殊条款。例如,根据自贸区总体方案,外商独资的医疗机构获得了准入的机会,中外合作的经营性教育培训机构和职业技能培训机构也将开放。负面清单则显示,医疗机构投资受到三条明确的限制：投资总额不得低于2000万元人民币,经营期限不能超过20年,不允许设立分支机构。该清单称,对银行、金融企业和信托公司的投资将受到限制,但未给出更多细节信息。外方对保险公司的参股比例不得超过50%,证券公司的外方参股比例不得超过49%。在对自贸区新的政策的研究基础上,第五章着重为中国加工贸易企业在新一轮开放中发展提供三点建议。此外,作者认为上海自贸区值得期待,是中国在以全新的姿态开放。首先,加工贸易企业可以充分利用跨境准入的便捷性。自贸试验区将按照“一线彻底放开,二线高效管住”的要求,改革现货物“先申报、后入区”的海关监管模式,允许企业“先入区,再申报”。在自贸试验区内,加工贸易企业可以迅速通关、降低商检成本等。其次,离岸货币市场的形成是一国经济和金融高度市场化、全面开放的一个重要标志。对于加工贸易企业来说,如果在上海自贸区注册,可以直接获得相对廉价的海外资金,这样就可以大大降低企业的融资成本,创立海外公司,搭建海外接单平台,是加工贸易企业的一条“走出去”的新路。而这次利用上海自贸区的春风可以更加直接快速的运用到离岸资金提高了企业的资金周转。在外汇管理上,条件成熟时,中国加工贸易企业自由贸易账户内本外币资金可自由兑换。第三,区内预备实施无条件的关税保税政策,加工贸易企业符合产业准入目录,将减免15%所得税率征收,即征即返或免征区内离岸贸易、离岸服务外仓企业的营业税、消费税和增值税。目前加工出口商品主要在进口原材料时交税,再加工,出口时再退税,这导致大量资金沉淀在退税前的几个月,在自贸区进口关税可能被取消,实行完全免税。加工贸易企业自贸区中有大片自留工业用地,在自贸区生产制造再出口或是内销将大大降低生产成品,帮助企业提升产能、提高效率。总而言之,自贸区这一平台集关税、产业、商业、税收、外汇及监管政策于一体。中国的加工贸易企业充分利用这些政策法规,可以实现跨越式发展。同时,也是中国加工贸易走向国际市场、实现产业升级的里程碑式创举。同样,在未来几年里上海自贸区有望“蜕变”为成功典范,成为中国进一步融入经济全球化的重要载体,并为中国经济可持续发展创造新机遇。
[Abstract]:The processing trade is an important way of developing countries docking in developed countries and newly industrialized countries of the industrial transfer, is to further participate in international division of labor. The development of processing trade China has 30 years of history, since 1970s years has made rapid development lasting. According to statistics, the processing trade exports expanded from $2 billion 500 million in 2013 49 billion 600 million dollars, accounted for total exports from China jumped from 5.7% to more than 48.6%. China processing trade from scratch, from small to large, each year to maintain the growth rate of more than 20%, the processing trade enterprise has more than 15 million, has become the main trade way in our country.
In order to increase the open ports in Shanghai in 2013 set up Chinese (Shanghai) free trade zone (China (Shanghai) Pilot Free Trade Zone), referred to as the Shanghai free trade zone and Shanghai Free Trade Zone, is Chinese mainland the first free trade area, and will bring ten years development dividends for a year in Shanghai. In the China zone as a new round of reform and opening up the "experimental field", continue to explore all kinds of market innovation.
The establishment of the FTA is not only driven China economic development, will also affect the China economy in the next few years of economic reform, there are numerous attempts in the reform of the SAR, from management to trade reform, from financial services to foreign investment, will push China toward a more open, fair, innovation platform the establishment of enterprises in our country. To develop the processing trade growth, processing trade enterprises can actively take the shftz train, and relying on the FTA test area, in practice to learn from the international enterprise essence, will publish their own original China brand to the world, make full use of offshore finance, cross-border access convenience etc. thus, innovation investment and trade environment China.
This article is divided into five chapters.
The first part introduces the research background, research purpose, research contents and methods. On the one hand, the United States and Europe on the three economic strength through the trans Pacific Partnership (TPP), cross the the Atlantic trade and investment partnership (TTIP) and multilateral Services Agreement (PSA) to form a new generation of high global trade and the service industry rules, to replace WTO, the environment for investment and trade as an excuse, hunting China manufacturing and the BRICs, forcing them two times into the world. Among them, the trans Pacific Partnership (TPP) was founded in 2005, is currently the main members reached more than 70. This is the establishment of the free trade area of the external conditions. On the other hand, Chinese also requires its own reform and RMB internationalization. Research on processing trade of domestic and foreign scholars are more in-depth, the Shanghai FTA has just been established, so the processing trade China about enterprise how to use Shanghai FTA. To speed up development and break through the bottleneck, it remains to be studied. Based on previous academic achievements and practical experience, this paper comprehensively introduces relevant policies of the free trade area, and encourages domestic processing enterprises to actively enter the FTA and seize opportunities for development.
The second part is the theoretical research on the development of processing trade, Chinese, introduced in this situation and geographical distribution. Data shows that with the economic slowdown, rising labor costs, not only depends on the economic development. Chinese export processing trade in China's development status is not optimistic and the bottleneck period. For example, this paper starts from the theory of value chain, explores the China processing trade problems at present. Most of our production and processing enterprises in small scale, low level of technology, the overall competitiveness of the processing trade industry in the international chain of low end processing degree is not deep, but a considerable part of a low level of labor-intensive products when the financial crisis hit. When the processing trade enterprises. So only rise cannot withstand a single blow, the value chain of processing trade and maintain the core competitiveness of enterprises, China processing trade to achieve true transformation and upgrading Class.
The third part introduces the China (Shanghai) free trade zone, paves the way for the fourth chapter of the policy summary. Chinese government for Shanghai "green light", approved the establishment of China regional test area, is to further open the international market, will make Shanghai an international financial center in the world. As one of the investment. Trade, a comprehensive reform of the financial and management aspects of the port, Chinese (Shanghai) free trade zone, the scope of the pilot area covering Shanghai Waigaoqiao Free Trade Zone, Shanghai Waigaoqiao Bonded Logistics Park, Yangshan Bonded Port and Shanghai Pudong Airport comprehensive bonded zone 4 special customs supervision area, an area of 28.78 square kilometers. The FTA will not only quietly changed the domestic market of the world economy, the international trade pattern will be established with it and have a certain impact.
In the fourth part, the author put trade related new FTA policy subdivision into six categories, including: regulation, tax, trade, investment, financial regulations and laws. Among them, the implementation of negative list management of foreign investment, is the biggest bright spot. Its greatest significance is to reduce government approval, make the market play a decisive role in the allocation of resources, promote the reform of China become an important way to promote the transformation of government functions and establish service thinking. "The negative list management model refers to government regulations which are not open economy, in addition to the list box, other industries, areas and economic activities are permitted. For all foreign and national treatment, most favored in the treatment of inconsistent management measures, or performance requirements, requirements of executive management measures are set out in the list mode. The negative list will be the main sectors of the national economy is divided into 18 categories, such as manufacturing, Transportation, information technology, international finance, and divide them into 1067. 10 pages long, nearly 190 kinds of rules and regulations of the detailed list of FTA foreign relaxed projects also include some special provisions for Hong Kong and Macao. For example, according to the overall program of the FTA, foreign medical institutions wholly obtained access opportunities, Sino foreign cooperative business education training institutions and occupation skills training institutions will also be open. The negative list shows that investment in medical institutions by three specific restrictions: the total amount of investment shall not be less than 20 million yuan, the duration of no more than 20 years, does not allow the establishment of branches. The list of banks, said, the financial enterprise trust and investment will be limited, but did not give more details. The foreign equity ratio of the insurance company shall not exceed 50% shares of foreign securities company is not more than 49%.
On the basis of the research on the new policy of the free trade area, the fifth chapter focuses on three suggestions for the development of China's processing trade enterprises in the new round of opening up. Besides, the author thinks that the Shanghai free trade area is worth looking forward to. It is China's opening up in a completely new way.
First of all, the processing trade enterprises can make full use of the convenience of cross-border access. Free trade zone will be in accordance with the "second line completely liberalized, and efficiently manage the requirements, reform of the goods" first declaration, customs supervision mode in the region "," before entering the zone, allowing enterprises to declare. "In the free trade zone in the processing trade enterprises can quickly reduce the cost of customs clearance, commodity inspection and so on. Secondly, the formation of offshore currency market is a country's economic and financial market, an important sign of comprehensive opening. For processing trade enterprises, if registered in Shanghai free trade Zone, can obtain relatively cheap overseas funds directly, so can greatly reduce the cost of corporate financing, the creation of overseas companies, overseas orders to build a platform, is a" going out "new way of processing trade enterprises. And the use of the Shanghai free trade area of the spring can be more direct The use of offshore funds to quickly improve the enterprise capital turnover. In the foreign exchange management, when conditions are ripe, the processing trade enterprises China free trade account freely convertible foreign currency funds in the region. Third, prepare to implement the bonded tariff policy unconditionally, processing trade enterprises in line with industrial access directory, will be reduced to 15% of the income tax levy. Levy that is returned in the area or exemption of offshore trade, offshore services outside the warehouse enterprises business tax, consumption tax and value-added tax. Currently processing exports mainly to pay taxes on imported raw materials and processing, and export tax rebate, which lead to a lot of money in the months before the tax rebate precipitation, cancellation of import tariffs in the free trade zone may, full implementation of tax exemption. The processing trade enterprises in free trade zone with large retention in manufacturing industry, the FTA re export or domestic sales will greatly reduce the production of finished products, to help enterprises enhance Capacity and efficiency.
In short, the FTA this platform set tariffs, industrial, commercial, tax, foreign exchange and regulatory policy in one. China processing trade enterprises to make full use of these policies and regulations, to achieve leapfrog development. At the same time, also China processing trade to the international market, realize the industrial upgrading of the milepost type initiative. Similarly, in the next few years Shanghai free trade zone is expected to "Metamorphosis" success, become China further into the important carrier of economic globalization, and create new opportunities for the sustainable development of economy Chinese.

【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F752.68

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