政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/31862

政大機構典藏-National Chengchi University Institutional Repository(NCCUR):Item 140.119/31862

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題名:	外銷品沖退稅制度之研究 A Study on The System of Duty Drawback for Export Products
作者:	梁世鼎 Liang, Shy-Ding
貢獻者:	高安邦梁世鼎 Liang, Shy-Ding
關鍵詞:	退繳分離內銷比例合作外銷外銷退稅 Duty Drawback
日期:	2003
上傳時間:	2009-09-14 12:25:25 (UTC+8)
摘要:	外銷品沖退稅制度於民國四十四年全面實施之後，外銷品之成長與日俱增，同時帶動經濟之發展，終於創造所謂台灣奇蹟。1960年代，美援停止時期，外匯不足仍為其政治經濟問題，因此政府採高關稅和嚴厲管制進口以促進國內以出口導向產業發展。此時期外銷品沖退稅制度便成了主要的關稅政策，使國內出口工業得以降低生產成本，有利國際市場上競爭。民國七十年代，是沖退稅最高峰的時期，當時外銷品之數量急驟增加，但是關稅稅率仍處在高檔，所以沖退稅的案件非常多。以民國七十三年為例，申請沖退稅案件有六十萬件，沖退稅金額高達新台幣二八六億元，幾乎占全年進口稅總額新台幣九一七億元的三分之一，早期可見廠商對沖退稅的依賴非常的深，也因此衍生一些弊端及困擾。首先就發生查核人手不足的困擾，譬如要處理六十萬件的沖退稅案件，在進出口方面要投入很多的人力處理，引起人力調動之困擾。其次，發現一些假出口真退稅之弊病等等，包括以內銷國產原料冒充進口原料或在出口虛報原料用量來退稅，第三，妨礙到業者產業升級之意願與浪費資源。財政部有所謂的「取消外銷品沖退稅方案」之構想，在當時的環境是不太可能的，我們的出口非常多，但是原料的關稅稅率也很高，而基礎原料工業未建立，若取消退稅，會大大影響到我們的外銷品競爭能力。而另有一替代方案，就是採取逐步漸進的方式取消退稅與簡化退稅行政業務。這些措施實施之後，對退稅業務之改進，有很大的幫助。申請退稅案件從民國七十三年的六十萬件，降低到九十二年的十一萬件，減少了約四分之三還多，在沖退稅金額方面，也從民國七十三年的新台幣二八六億，降低到九十二年的四十二點五億元，沖退稅案件辦理時間也從七十三年的兩個多月到現在大約十個工作天就可以辦結完成。沖退稅業務有很大的改善，一方面業者對退稅制度之依賴也減輕，另一方面，海關的人力與物力的負荷方面也減少很多壓力。外銷品沖退稅制度之取消是我國政府既定的政策，何時取消、如何取消，有待財政部的長官作政策性的決定，但在還沒有完全取消沖退稅制度之前，海關會持續地簡化退稅業務，加強行政效率以為民服務。我國已加入世界貿易組織（WTO），為了堅持貿易自由化、公平化原則，穩定貿易發展，進口原料關稅免稅或分段逐步調降稅率已為必然之趨勢，目前外銷品退稅案件辦理情形及其對外銷廠商之影響又如何？勢必有深入探討的必要。目前辦理外銷品進口原料關稅及貨物退稅之貨品，據統計，主要為鋼鐵、交通器材、電視機、機械、及非鐵卑金屬製品等原料。其中退稅金額最高之鋼鐵產品，根據我國加入世貿組織（WTO）之入會談判，將執行零對零關稅方案，屆時大部份鋼鐵製品將不再有沖退稅優惠，於九十三年元月一日起，關稅稅率已降為零，沖退稅案件將相對逐漸減少。為了配合關務現代化的趨勢，以緩和漸進的方式，機動調降關稅，逐步取消外銷品沖退稅乃財政部既定政策，惟為提昇我國外銷品競爭力，研究如何配合財政部慎重考量全面取消沖退稅之時機？以降低或減少國內經濟之衝擊。業經財政部以公告取消退稅無法辦理退稅之貨品項數為5,144，占稅則總貨品項數之六成。但根據「外銷品沖退原料稅辦法」第十八條規定「外銷品沖退之原料稅，應於進口放行之翌日起一年六個月內辦理退稅，得於期限屆滿前一個月向財政部申請展延，其展延以一年為限。」，故沖退稅業務在實務上尚需有二年六個月的緩衝期限，俾免影響廠商權益。由於國內經濟不景氣，企業經營日益艱困，此時若驟然全取消退稅，將影響我國外銷產品之競爭力，對我國貿易之拓展及國內經濟之發展均為不利之因素，且嚴重影響景氣，不利陳總統「拼經濟」之政策，況且根據京都公約亦允許退稅制度存在。故財政部將彙整經濟部農委會、工業局等農工主管單位意見後，再慎重考慮全面取消退稅之時程，以降低對廠商之不利影響程度。 Duty Drawback for Export Products carried out completely in 1955 facilitated the growth of export products, the development of economy, and the establishment of so-called Taiwan miracles. In the 1960’s during the termination of American financial aid , our political and financial issue was still in the state of insufficient foreign currencies; therefore ,the government tried to encourage the development of export-orientated industries using high customs duties and strict import control. Duty Drawback for Export Products, the main customs duty policy at that time, caused local export industries to reduce production costs for competing with the international market. During the peak time of Duty Drawback, 1980’s, application for Duty Drawback came a lot since export products increased considerably and customs duty rate were still in the climax. For example, application for Duty Drawback was about 600,000 cases in 1984. The amount of Duty Drawback reached up to NT$28.6 billion, almost occupying 1/3 of the total annual import duty, NTD$91.7 billion. It is obvious that manufacturers depended on Duty Drawback badly and that some abuses and troubles were caused. First, reviewers were insufficient and labor dispatch was difficult. A lot of labor was required to handle import and export affairs about those 600,000 cases of Duty Drawback. Second, abuses in fake export and true tax refunds were found. Some manufacturers passed local materials off as import materials or make an untrue report on material amount for tax refund. Third, manufacturers were not willing to upgrade their industries and resources were wasted. It was impossible at that time for the Ministry of Finance to cancel Duty Drawback for Export Products. If tax refunds were canceled, our competitiveness of the export products would be influenced substantially because of considerable imports, high customs duty rate of materials, and unfounded basic material industries. Another substitute solution is to cancel tax refunds step by step and simplify the administrations of tax refunds. These measures after carried out helped a lot to improve the tax refund business. Application was reduced to about ¾ cases from 600,000 in 1984 to 110,000 in 2003. The amount of Duty Drawback was reduced greatly form NT$28.6 billion in 1984 to NT$4.25 billion in 2003. The administrative time was shortened from two months in 1984 to ten working days now. The tax refund business was improved considerably. Manufacturers reduced their dependence on the tax refund system; on the other hand, Customs’ burdens on labor and material resources were decreased a lot. The cancellation of Duty Drawback for Export Products is our government’s fixed policy, but “when and how” will be decided strategically by senior officials of the Ministry of Finance. The Customs will continue simplifying the business of tax refund and enforcing administrative efficiency to serve people before Duty Drawback for Export Products is not completely canceled. We have already participated in the World Trade Organization (WTO). To insist in the freedom and fairness of trade and stabilize the trade development, the necessary trend is to exempt from import material customs or reduce the rate step by step. How are the regulating status of the Duty Drawback for Export Products and the influences upon export manufacturers? It should be discussed deeply. According to statistics, export products required for import material customs and tax refund are as follows: steel, traffic devices, TV, machines, nonferrous base metals, etc. According to our WTO negotiations, 0-to-0 customs duty solution is applied and most steelworks are not included in this preferential Duty Drawback. The customs duty rate has been reduced to zero and application for Duty Drawback will gradually decreased relatively since January 1st, 2004. To coordinate with the modernization of customs affairs and reduce customs duties randomly in an easeful and gradual manner, the Ministry of Finance’s fixed policy is to cancel Duty Drawback for Export Products step by step. Now we have to focus on the right time to completely cancel Duty Drawback in coordination with the Ministry of Finance in order to reduce or decrease the influence upon our local economy. There are 5,144 items that the Ministry of Finance announced to cancel Duty Drawback, occupying 60% of total product items of the tax regulations. According to Article 18 specified in the “Regulations Governing the Duty Drawback on Raw Materials for Export Products”, “An application for refund of duties and taxes on export products shall be submitted for export within one year and six months from the date following the day on which the said raw materials were released after import. Manufacturers may apply to the Ministry of Finance for extension within one month after the expiry of the time limit. Each extension shall not exceed the maximum period of one year.” The buffer time limit for two years and six months is practically required for the tax refund business to ensure the manufacturers’ rights and interests. Due to local economic depression and waning business management, the competitiveness of our export products will be influenced if the Duty Drawback is cancelled completely and suddenly. The expansion of our trade, development of local economy, and prosperity will be influenced seriously. President Chen’s policy on “Strive for Economy” may not be succeeded. The Kyoto Convention also allows the existence of the tax refund system. The Ministry of Finance will gather opinions from the Ministry of Economic Affairs, Council of Agriculture, Industrial Development Bureau, and other agricultural or industrial units and then consider the cancellation schedule of the overall tax refund affairs to reduce unfavorable influence upon manufacturers.
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描述:	碩士國立政治大學行政管理碩士學程 91921023 92
資料來源:	http://thesis.lib.nccu.edu.tw/record/#G0091921023
資料類型:	thesis
顯示於類別:	[行政管理碩士學程(MEPA)] 學位論文

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