Southwest Guangxi is connected with mountains and rivers in Vietnam, and northeast Guangxi has eight border provinces (cities, districts), such as Dongxing, Fangcheng, Ningming, Pingxiang, Longhe Daxin, Jingxi and Po, bordering with four provinces, namely Quang Ninh, lang son, Gao Bang and Hejiang, with a land border of 65,438 0.020 km. There are four national counterpart ports in the border areas of Guangxi, namely Dongxing, Youyiguan, Pingxiang (Railway), such as one port, Aidian (Ningming), Pingerguan (Pingxiang), Kejiaguan (Longzhou), Shuolong (Daxin), Longzhou (Jingxi), Mengping (Napo), eight secondary border ports, and Urumqi.

An analysis of the main problems of Guangxi border trade at present

The main problems of border trade in Guangxi are small trade scale, small quantity, miscellaneous varieties and scattered management. Border trade products are mostly low value-added primary products such as daily necessities, agricultural and sideline products; Due to transportation factors such as geography, the transaction cost of border trade is too high; The low grade and added value of export commodities have limited driving force for the economic development of the border areas. There are many reasons for these problems, mainly the following:

(A) the current border trade policy is not up to standard

The national policy of managing border trade is often adjusted, irregular or fixed, which affects the long-term business plan of border trade enterprises and encourages cross-border trade enterprises to implement short-term activities in disguise.

The purpose of the national preferential border trade policy is to eliminate poverty as soon as possible through flexible border areas and preferential border trade, reduce the difficulty of national poverty alleviation work, and make up for the regret that the state did not invest enough in border area construction in the past. But now look at the actual border, some places equate border trade with trade management between countries, which is stuck in comparison and not flexible enough. At the same time, border trade involves many departments, and some departments have complicated border trade procedures, and trade barriers charge various fees, which has curbed the development of border trade to some extent.

Cross-border trade policy is underestimated.

According to the current border trade policies and regulations, the tax on the import link of border trade is collected by the office, but according to the value-added tax management, the imported goods of border trade enter the circulation link, and the input tax is only deducted and collected according to the actual amount, so that the import link and the sales link of the value-added tax payment link are returned in China. These problems have greatly reduced the preferential policies of border trade.

Due to the shortage of foreign exchange in neighboring countries, the proportion of RMB settlement in border trade generally exceeds 95%. According to the current policy, export tax rebate must provide verification of export proceeds separately, which makes it difficult to implement the export tax rebate policy for RMB settlement of cross-border trade.

In order to encourage cross-border trade exports, relevant departments in Guangxi have implemented preferential policies for discount loans. In 2003, the export subsidy per US dollar was 6 cents RMB, but in 2004 and 2005, the export subsidy per US dollar fell to only 3 yuan RMB, and the support was slowed down, which affected the export of border trade to some extent.