退税调整后对工业的预测【外文翻译】

退税调整后对工业的预测【外文翻译】

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1、本科毕业论文外文翻译原文外文题目:industrialforecastsafterexportrebatesadjustment出处:CHINA’SFOREIGNTRADE作者:ANOMITY原文:INDUSTRIALFORECASTSAFTEREXPORTREBATESADJUSTMENTAbstractOnJune19.2007,theCircularofdieMinistryoffinanceandtheStateAdministrationofTaxationconcerningLoweringtheExportR

2、ebateRitesforhomeCommoditieswaspublished.whichfinallyprovedtheearlyrumoroftaxrebateadjustmenttobetrue.Accordingtothecircular,theexportrebateratesforsomecommoditieshavebeenadjusteduponapprovaloftheStatecouncilandthenewrateshavebecomeinforcesinceJuly1,2007.Different

3、fromlastyear'sadjustment,thisonehasn'tprovidedaperiodfortransition.LastSeptember,theexporttaxrebaterates,adjustmentallowedthatdieprevious11%ratewouldcontinuetobeavailableuntilDecember14forexportcontractssignedonorbefore.September14,2006,whichgavetherelevantexporte

4、rabout3monthsfortransitiontominimizethelossofexporterscausedbythetaxrebatesadjustment.However,duringitsimplementation,thepolicywasn'tfollowedwellandalotoffalsecontractsweremadeout,whichledtounfaircompetitionamongexporters.Thelatestadjustment,withnarrowingChina'sto

5、owidetradesurplusasitsmaingoal,doesn'tofferanytransitionalperiodforenterprisesincaseoftherepeatingtheproblemsofthelastone.IntroductionInaddition,themachineaccountsystemofbankguaranteedepositsofprocessingtradeshouldalsobeeffectiveforrelevantimportedrawmaterialsofpr

6、ocessingproductsforexportunderthebondedsystem.Forimportedproductsasprocessingcommoditiesunderrestriction,themachineaccountsystemforbankguaranteedepositsshouldbecontinuetobeeffective.Foreign-fundedenterprises(FFEs)incentralandwesternregioninChinacanenjoymoreadvanta

7、gesbecausethebankguaranteedepositspolicywillgraduallygivepreferencetowesternareas.Onthecontrary,newlyestablishedFFEsincoastalareainEastChinawouldbeundermuchstrictercontrolwhenimportingsuchcategoryofcommodities,thatis,theseFFEsshouldimportcommoditiesofthiscategorya

8、sordinarygoods.Inordertorelivethegreatpressurefromexcessivetradesurplusgrowthandtoshowthegovernment'sdeterminationtorestructureitsindustries,Chinawillst

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