中國大陸加入WTO後加工貿易業務之轉型及其在稅務、關務之因應

Abstract

摘要 本文之研究的主要針對”三來一補”企業向外商投資企業的轉型。”三來一補”企業的運作方式是隨著改革開放的步伐，在大陸東南沿海主要是廣東、福建等地自發的形成的，這種形式在大陸發展對外經濟中發揮了不可預估的作用。在當前的大陸經濟及政策環境下，”三來一補”企業的發展開始受到了越來越多問題的困擾。 從大陸立場來看，”三來一補”企業存在著很多天生的不足，比如產業供應鏈短、經營期限不穩定、大陸所獲經濟利益較低、很難學到技術和管理經驗以及稅收徵收管理中存在的困難等問題。而這些問題是”三來一補”企業自身的性質所決定的，並不能從根本上解決。 從外商的角度來看，採用”三來一補”形式進行投資的比較優勢也日益不明顯，並且和外商投資企業的投資方式相比，有諸多的不利之處，如在跨關區轉廠的問題上，外商投資企業就比”三來一補”廠要方便很多；還有”三來一補”企業的內銷禁止的規定使得外商面對日益擴大的大陸市場而無可奈何。但由於外商投資企業在大陸加入WTO的環境下，大陸在內銷限制上已經基本取消，所以在大陸市場的開發上將大有可為。 在實際上，”三來一補”企業的局限性也為大陸政府和前來投資的外商所見識到。很多外商已經將其投資的”三來一補”項目轉為外商投資企業，如2003年1月到11月份，廣東省惠州市有六家三來一補企業轉型爲外商投資企業。在新簽的外商投資項目中，“三資企業”的形式也取代”三來一補”開始占到了絕大多數。 “三來一補”企業這種欠缺規範性的投資方式是否已經走到了盡頭雖不好定論，但毫無疑問的是，”三來一補”再也不會重現以前的風光，並且它的路也越走越窄。選擇向外商投資企業這種規範投資方式的轉型也是大勢所趨。

在做了以上分析及判斷的基礎上，本文就”三來一補”企業向外商投資企業的轉型做了具體的分析。轉型可以從兩個角度來分析：一是從投資方略上看，外商要採用新的投資方式，就需要終結”三來一補”企業，並且這可以看作是兩個分別獨立的過程；二是從直接轉型的角度看，”三來一補”企業的終止與外商投資企業的設立之間是連貫性的。本文從這兩個角度出發，對”三來一補”企業的轉型的具體步驟及注意事項均做了探討。 對外商來說，實現轉型並沒有解決一切需要解決的問題，因為在外商投資企業這種全新的投資方式下會遇到很多與”三來一補”投資方式不同的問題，主要是稅務問題。本文的考慮是，原來舉辦”三來一補”企業的外商一方面對轉型後將要面對的稅務問題較為陌生，另一方面，中國在加入WTO的背景下，稅制本身要面臨著改革，對於此外商更是瞭解的較少。因此，本文結合WTO下中國大陸的稅制改革，就從事加工貿易的外商投資企業所面臨的相關稅務問題進行了較為詳盡的研究。 在關務方面，由於大陸在加工貿易方面實行統一的海關監管方式，與”三來一補”企業相比，從事加工貿易的外商投資企業在關務方面並不明顯地存在更多的問題，但是不管從什麼角度講，對從事加工貿易的外商來說，關務是一個非常重要的事項。並且，中國大陸為加入WTO，在90年代後期對加工貿易的海關監管方面做出了新的規定，包括企業分類管理制度以及台帳保證金制度等，瞭解這些制度並作出針對性地安排對外商來說當然非常重要。正是出於此種考慮，本文第六章專門就加工貿易企業面臨的關務制度及其應對作了闡述。

ABSTRACT The essay is mainly on the transformation from “Three Offerings & One Compensation”(“Three Offerings” includes processing foreign offered materials, assembling foreign offered components and producing according to the foreign offered sample. “One compensation” means compensation trade pattern) corporations to foreign-invested enterprises. With the step of the reform and opening-up of the Mainland, ”Three Offerings & One Compensation”, as a kind of investment operation pattern, has come into existence along the southeast coast spontaneously, esp. in GuangDong province and FuJian province and made inestimable effect on the Mainland’s foreign economy. However, in the present economic and policy circumstances of the Mainland, “Three Offerings & One Compensation” corporations are confronted with more and more problems. From Mainland’s standpoint, ”Three Offerings & One Compensation” corporations have many inborn disadvantages, such as their short industry chains, instable operation period, besides, Mainland can only get little economic interests and hardly master technology and management experience. Meanwhile, there exist many difficulties in the levy and management of the taxes on the “Three Offerings & One Compensation” corporations. All above questions are determined by the nature of “Three Offerings & One Compensation” and can’t be solved once for ever. From the standpoint of foreign investors, comparative advantages of “Three Offerings & One Compensation” corporations are increasingly becoming less obvious than before, and compared with the pattern of establishing foreign-invested enterprises, “Three Offerings & One Compensation” corporations take on many disadvantages. With the increasing enlarging of the domestic market, “Three Offerings & One Compensation” corporations can not make full use of it under the ban regulations of domestic sale. Now the limitation of “Three Offerings & One Compensation” corporations has been recognized by both Chinese government and foreign investors. A large number of foreign investors have transformed their former “Three Offerings & One Compensation” corporations to foreign=invested enterprises. From January to November in 2003, there are six such cases in HuiZhou, GuangDong province. Meanwhile in the new projects invested by foreign investors, foreign-invested enterprises have taken the place of “Three Offerings & One Compensation” and become undoubtedly the majority. Although we can’t take it for granted that “Three Offerings & One Compensation”, as a kind of investment pattern, has come to its’ end, it is still undoubted that it is confronted with an increasingly narrow development room, and it is also an inevitable trend to transform from “Three Offerings & One Compensation” corporations to foreign-invested enterprises. Based on the above analysis, the essay specified on the transformation from “Three Offerings & One Compensation” corporations to foreign-invested enterprises. This transformation can be understood from the following two sides: Firstly, the end of the “Three Offerings & One compensation” corporations and the establishment of the foreign-invested enterprises can be regarded as two isolate processes if it is considered from investment strategies. Secondly, the two processes can be regarded as a whole one, that’s to say, investors enforce the transformation directly from “Three Offerings & One Compensation” corporations they established before to foreign-invested enterprises. Just from the two aspects, the essay embraces both the concrete steps and notable things of the transformation. However, transformation itself, as to foreign investors, doesn’t resolve all the problems that need resolving, for foreign-invested enterprises, as a new kind of investment pattern, can meet many problems with which “Three Offerings & One Compensation” corporations have not been confronted before, including taxation problems. On the one side, those foreign investors who ever invested on the “Three Offerings & One Compensation” are not familiar with the new problems foreign-invested enterprises may meet, on the other side, under the circumstances of China’s membership in WTO tax system itself is faced with reform, with which foreign investors are less familiar. Therefore the essay, taking into account the China’s tax reform after its’ entry into WTO, does much specific study on the relative tax problems which those corporations going in for processing trade may meet. As for the aspect of customs affairs, since the Mainland government adopt uniform customs supervision and management system on processing trade, foreign-invested enterprises，compared with “Three Offerings & One Compensation” corporations, don’t have to face more problems of customs. But anyway, it is a very important issue for the foreign investors up to processing trade. Moreover, for entering WTO, the Mainland government implemented new regulations on the supervision and management of the customs as to the processing trade in the later 90s. It’s of importance for the foreign investors to master those new systems and respond to it. In view of this, the essay analyzes the customs system corporations up to processing trade will encounter and the response way.