本文關(guān)鍵詞：上海自貿(mào)區(qū)的建立對加工貿(mào)易企業(yè)的影響　出處：《東北財經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 中國加工貿(mào)易企業(yè) 上海自貿(mào)試驗區(qū) 政策法規(guī) 跨境準(zhǔn)入和離岸金融

【摘要】：加工貿(mào)易是發(fā)展中國家對接發(fā)達(dá)國家及新興工業(yè)化國家產(chǎn)業(yè)轉(zhuǎn)移的重要方式,是進(jìn)一步參與國際分工的要求。中國的加工貿(mào)易發(fā)展已有30年的歷史,自20世紀(jì)70年代年以來取得了持久快速的發(fā)展。據(jù)資料統(tǒng)計,加工貿(mào)易出口額從當(dāng)初的25億美元擴(kuò)大到2013年的496億美元,從占我國的出口總額從5.7%躍升到48.6%以上。中國的加工貿(mào)易從無到有,從小到大,每年保持20%以上的增長率,加工貿(mào)易企業(yè)已超過15萬家,已成為當(dāng)前我國最主要的貿(mào)易方式。 為了更好的加大開放口岸,在2013年上海設(shè)立了中國(上海)自由貿(mào)易試驗區(qū)(China (Shanghai) Pilot Free Trade Zone),簡稱上海自由貿(mào)易區(qū)或上海自貿(mào)區(qū),是中國大陸境內(nèi)第一個自由貿(mào)易區(qū),并將為上海帶來十年發(fā)展紅利。一年的時間里,自貿(mào)區(qū)作為中國新一輪改革開放的“試驗田”,繼續(xù)挖掘各類市場的創(chuàng)新力。 自貿(mào)區(qū)的建立不僅僅帶動了中國的經(jīng)濟(jì)發(fā)展,還將影響未來幾年中國經(jīng)濟(jì)的經(jīng)濟(jì)改革,在這個改革特區(qū)里有林林總總的嘗試,從管理方式到貿(mào)易方式,從金融服務(wù)到對外投資的改革,都將推動中國走向更為開放、公平、創(chuàng)新的平臺。其設(shè)立給我國加工貿(mào)易企業(yè)開拓了成長空間,加工貿(mào)易企業(yè)可以積極搭乘自貿(mào)試驗區(qū)直通車,并依托自貿(mào)試驗區(qū),在實戰(zhàn)中學(xué)習(xí)借鑒國際企業(yè)精華,將自己原創(chuàng)的中國品牌向世界發(fā)布,充分利用離岸金融、跨境準(zhǔn)入的便捷性等,進(jìn)而創(chuàng)新中國的投資及貿(mào)易環(huán)境。 本文共分為五章進(jìn)行闡述： 第一部分介紹了論文背景、論文研究目的、研究內(nèi)容及方法。一方面,目前美歐日三大經(jīng)濟(jì)體力圖通過跨太平洋伙伴關(guān)系(TPP)、跨大西洋貿(mào)易與投資伙伴關(guān)系(TTIP)和多邊服務(wù)業(yè)協(xié)議(PSA)形成新一代高規(guī)格的全球貿(mào)易和服務(wù)業(yè)規(guī)則,來取代WTO,以投資和貿(mào)易環(huán)境為借口,圍獵中國制造和金磚五國,逼迫他們二次入世。其中,跨太平洋伙伴關(guān)系(TPP)成立于2005年,目前主要成員國達(dá)70多個。這是自貿(mào)區(qū)成立的外部條件。另一方面,也是中國自身改革和人民幣國際化的要求。國內(nèi)外學(xué)者對加工貿(mào)易的研究都比較深入,由于上海自貿(mào)區(qū)剛剛成立,所以關(guān)于中國加工貿(mào)易企業(yè)怎樣利用上海自貿(mào)區(qū)的便車加快發(fā)展、突破瓶頸還有待研究,本文在借鑒前人學(xué)術(shù)成果和實踐經(jīng)驗的基礎(chǔ)之上,全面介紹自貿(mào)區(qū)的相關(guān)政策,鼓勵本國加工企業(yè)積極入駐自貿(mào)區(qū)并抓住發(fā)展契機(jī)。 第二部分對中國加工貿(mào)易的發(fā)展、理論研究、現(xiàn)狀和地理分布等方面做了系統(tǒng)地闡述。數(shù)據(jù)研究表明,隨著經(jīng)濟(jì)增長速度放緩,勞動力成本上升,中國不再僅僅依賴出口發(fā)展經(jīng)濟(jì)。加工貿(mào)易在我國的發(fā)展現(xiàn)狀不容樂觀并到了瓶頸期。例如,本文從價值鏈理論出發(fā),探究了中國加工貿(mào)易現(xiàn)階段的問題。我國絕大部分加工企業(yè)生產(chǎn)規(guī)模小,技術(shù)水平低,加工貿(mào)易產(chǎn)業(yè)整體競爭力處于國際鏈條低端,加工程度不深,而且相當(dāng)部分屬于低水平的勞動密集型的產(chǎn)品。當(dāng)金融危機(jī)襲來時,加工貿(mào)易企業(yè)不堪一擊。所以,只有攀升加工貿(mào)易價值鏈并保持核心競爭力,中國加工貿(mào)易企業(yè)才能實現(xiàn)真正的轉(zhuǎn)型升級。 第三部分全面介紹了中國(上海)自由貿(mào)易試驗區(qū),為第四章政策的總結(jié)做了鋪墊。中國政府為上海“開綠燈”,批準(zhǔn)成立中國區(qū)域性試驗區(qū),是進(jìn)一步打開國際市場、將上海打造成國際金融中心的創(chuàng)舉。作為一個在投資、貿(mào)易、金融和管理方面全面改革的端口,中國(上海)自由貿(mào)易試驗區(qū),試驗區(qū)的范圍涵蓋上海外高橋保稅區(qū)、上海外高橋保稅物流園區(qū)、洋山保稅港區(qū)和上海浦東機(jī)場綜合保稅區(qū)等4個海關(guān)特殊監(jiān)管區(qū)域,面積28.78平方公里。自貿(mào)區(qū)的出現(xiàn)不僅僅會悄然改變著國內(nèi)的經(jīng)濟(jì)市場,全世界的國際貿(mào)易格局也會隨著它的建立而產(chǎn)生一定影響。 在第四部分中,作者把自貿(mào)區(qū)的貿(mào)易相關(guān)的新政策細(xì)分成六類,包括：監(jiān)管、稅收、貿(mào)易方式、投資、金融法規(guī)及法律。其中,對外商投資實施負(fù)面清單管理,是最大的亮點。其最大意義是減少政府審批,使市場在資源配置中起決定性作用,成為中國推動改革促進(jìn)政府職能轉(zhuǎn)變和服務(wù)思維建立的重要方式�！柏�(fù)面清單管理模式”是指政府規(guī)定哪些經(jīng)濟(jì)領(lǐng)域不開放,除了清單上的禁區(qū),其他行業(yè)、領(lǐng)域和經(jīng)濟(jì)活動都許可。凡是針對外資的與國民待遇、最惠國待遇不符的管理措施,或業(yè)績要求、高管要求等方面的管理措施均以清單方式列明。負(fù)面清單將國民經(jīng)濟(jì)的主要部門分成18類,例如生產(chǎn)制造、交通運(yùn)輸、信息技術(shù)、國際融資等,并將其細(xì)分為1067項。長達(dá)10頁的,近190種的規(guī)章制度詳細(xì)羅列了自貿(mào)區(qū)對外資放寬的項目,同樣包括對港澳臺的一些特殊條款。例如,根據(jù)自貿(mào)區(qū)總體方案,外商獨(dú)資的醫(yī)療機(jī)構(gòu)獲得了準(zhǔn)入的機(jī)會,中外合作的經(jīng)營性教育培訓(xùn)機(jī)構(gòu)和職業(yè)技能培訓(xùn)機(jī)構(gòu)也將開放。負(fù)面清單則顯示,醫(yī)療機(jī)構(gòu)投資受到三條明確的限制：投資總額不得低于2000萬元人民幣,經(jīng)營期限不能超過20年,不允許設(shè)立分支機(jī)構(gòu)。該清單稱,對銀行、金融企業(yè)和信托公司的投資將受到限制,但未給出更多細(xì)節(jié)信息。外方對保險公司的參股比例不得超過50%,證券公司的外方參股比例不得超過49%。 在對自貿(mào)區(qū)新的政策的研究基礎(chǔ)上,第五章著重為中國加工貿(mào)易企業(yè)在新一輪開放中發(fā)展提供三點建議。此外,作者認(rèn)為上海自貿(mào)區(qū)值得期待,是中國在以全新的姿態(tài)開放。 首先,加工貿(mào)易企業(yè)可以充分利用跨境準(zhǔn)入的便捷性。自貿(mào)試驗區(qū)將按照“一線徹底放開,二線高效管住”的要求,改革現(xiàn)貨物“先申報、后入?yún)^(qū)”的海關(guān)監(jiān)管模式,允許企業(yè)“先入?yún)^(qū),再申報”。在自貿(mào)試驗區(qū)內(nèi),加工貿(mào)易企業(yè)可以迅速通關(guān)、降低商檢成本等。其次,離岸貨幣市場的形成是一國經(jīng)濟(jì)和金融高度市場化、全面開放的一個重要標(biāo)志。對于加工貿(mào)易企業(yè)來說,如果在上海自貿(mào)區(qū)注冊,可以直接獲得相對廉價的海外資金,這樣就可以大大降低企業(yè)的融資成本,創(chuàng)立海外公司,搭建海外接單平臺,是加工貿(mào)易企業(yè)的一條“走出去”的新路。而這次利用上海自貿(mào)區(qū)的春風(fēng)可以更加直接快速的運(yùn)用到離岸資金提高了企業(yè)的資金周轉(zhuǎn)。在外匯管理上,條件成熟時,中國加工貿(mào)易企業(yè)自由貿(mào)易賬戶內(nèi)本外幣資金可自由兌換。第三,區(qū)內(nèi)預(yù)備實施無條件的關(guān)稅保稅政策,加工貿(mào)易企業(yè)符合產(chǎn)業(yè)準(zhǔn)入目錄,將減免15%所得稅率征收,即征即返或免征區(qū)內(nèi)離岸貿(mào)易、離岸服務(wù)外倉企業(yè)的營業(yè)稅、消費(fèi)稅和增值稅。目前加工出口商品主要在進(jìn)口原材料時交稅,再加工,出口時再退稅,這導(dǎo)致大量資金沉淀在退稅前的幾個月,在自貿(mào)區(qū)進(jìn)口關(guān)稅可能被取消,實行完全免稅。加工貿(mào)易企業(yè)自貿(mào)區(qū)中有大片自留工業(yè)用地,在自貿(mào)區(qū)生產(chǎn)制造再出口或是內(nèi)銷將大大降低生產(chǎn)成品,幫助企業(yè)提升產(chǎn)能、提高效率。 總而言之,自貿(mào)區(qū)這一平臺集關(guān)稅、產(chǎn)業(yè)、商業(yè)、稅收、外匯及監(jiān)管政策于一體。中國的加工貿(mào)易企業(yè)充分利用這些政策法規(guī),可以實現(xiàn)跨越式發(fā)展。同時,也是中國加工貿(mào)易走向國際市場、實現(xiàn)產(chǎn)業(yè)升級的里程碑式創(chuàng)舉。同樣,在未來幾年里上海自貿(mào)區(qū)有望“蛻變”為成功典范,成為中國進(jìn)一步融入經(jīng)濟(jì)全球化的重要載體,并為中國經(jīng)濟(jì)可持續(xù)發(fā)展創(chuàng)造新機(jī)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.

【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F752.68

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