Role, but enterprises should not complain or take a negative attitude. We should take this as the driving force, strengthen management, improve our own quality, minimize the adverse effects caused by this, and make "the losses inside the embankment make up for the losses outside the embankment".
(A) to strengthen internal management of enterprises, improve product quality and management level.
Export enterprises should change their ideas as soon as possible, pay attention to strengthening internal management, reduce circulation links, reduce management costs and improve product quality in order to absorb the losses caused by rising tax costs. Enterprises can't rely on export tax rebate blindly, but must step up the pace of reform, practice internal strength, strengthen internal quality, cultivate external image, improve management level as soon as possible from all aspects, constantly develop new products, increase added value of export products and improve export efficiency. This is the fundamental and key for foreign trade enterprises to enhance their international competitiveness. The adjustment of export tax rebate policy is the need of national macro-control. How to relieve the pressure, face the pressure positively and enhance the market competitiveness of foreign trade enterprises depends on the anti-seismic ability of foreign trade industry. The adjustment of export tax rebate rate can objectively force foreign trade enterprises to improve product quality and grade. In the short run, it may reduce the profit margin of foreign trade enterprises and weaken the competitiveness of their products in the international market, but in the long run, it is undoubtedly a major strategic change in the development of export-oriented economy.
On the one hand, it is necessary to reduce costs, improve the scientific and technological content of products, and "win by quality". Efforts should be made to reduce costs, improve product quality, build famous brands, improve visibility, and achieve "compensation for losses within the embankment." "Winning by quantity and competing at low price" will not only waste exports, but also weaken their competitiveness. In modern international competition, non-price factors such as quality, technology and service have become competitive chips. Doing everything possible to reduce costs is an important basis for export enterprises to enhance their competitiveness, and it is also a countermeasure for enterprises.
A long-term plan for change. Enterprises should make up for the impact of the reduction of export tax rebate rate by strengthening management and reducing management costs, promoting technological innovation and reducing manufacturing costs, improving capital operation efficiency and reducing financial costs. In order to reduce the loss caused by the reduction of export tax rebate rate, we can consider purchasing raw materials from abroad instead of at home to control the cost of raw materials; When dealing with domestic and foreign raw material suppliers, try to reduce the purchase price and raw material purchase cost;
Actively carry out e-commerce, take online sample reading, quotation, negotiation, signing and other ways, vigorously explore the online market, conduct online transactions, and reduce transaction costs. Enterprises should strengthen international market research, enhance foresight, analyze the export situation and environment, formulate export plans, and shift from low-price competition to product differentiation competition. Enterprises should innovate in product functional design, appearance modeling, packaging, etc., and at the same time, with the goal of developing brands, cultivate their own brands, improve the quality and reputation of products, so as to increase the added value of products. Increase the research and development ability of new products and enhance the international competitiveness of products. Only by improving research and development capabilities and putting their own
Only by giving full play to the product characteristics can we occupy a place in the market. In addition, enterprises should adapt to the changes in the international market as soon as possible. After the tax rebate rate is lowered, export enterprises will directly face the re-accounting of export quotations, and the premise of accounting must be profit-oriented. It is also an inevitable and realistic choice to increase the export profit of enterprises by using negotiation skills. Before the negotiation, we should carefully calculate the export quotation of the enterprise and grasp the initiative in price negotiation. In order to strengthen the competitive bidding of export products, we should fully consider the influence of the adjustment of export tax rebate rate on profits, and appropriately raise the price when negotiating or signing contracts with foreign countries. Only by reserving a certain profit space for themselves can enterprises not be eliminated by the market.
On the other hand, enterprises should strengthen internal management mechanism. Formulate strict management measures, conduct necessary training, standardize management, and institutionalize business personnel responsible for export settlement. In the case of export document management, the documents should be recovered in time, and the business should be handled according to the requirements of the tax department, and the documents should be sent to the tax department. This year, the tax bureau has increased the information on examining and verifying the verification forms, requiring the business departments to write off the verification forms of foreign exchange income in time. Otherwise, the appearance of "no information in the verification form" will delay the declaration and return of export tax rebate. After the goods are declared for export, the production enterprises should be urged to issue VAT invoices and special payment books in time, and timely certify the VAT invoice deduction within the time specified by the tax bureau (30 days). If the certification is delayed, the tax authorities will
No longer certified, the tax refund authorities will not handle export tax rebates. After receiving the VAT invoice and other documents, you should carefully check whether the relevant information is accurate. For example, whether the company's tax registration number and customs code are correct, and whether the names of related commodities are consistent with the customs declaration, so as to avoid delaying the declaration of export tax rebate.
(2) Accelerate the adjustment of industrial structure and optimize the structure of export products.
Whether the industrial structure is reasonable and whether participating in the international division of labor conforms to the comparative advantage of domestic resources often affects the trend of national economic growth. The scale and structure of export trade reflect the way or degree of a country or region participating in the international division of labor, and it is also the channel for upgrading the industrial structure and optimizing the allocation of domestic factors to connect with the international market. For a long time, the export products of foreign trade enterprises have a single structure and low technology content, and most of them are concentrated on labor-intensive and resource-intensive products with low added value, which is easy to form excessive competition. The new export tax rebate policy can guide enterprises to optimize product structure and improve export efficiency, and enterprises should adjust and optimize product structure in time to improve the international competitiveness of products. For enterprises, it is urgent to adjust product structure, speed up technological progress and improve management level. According to the export tax rebate policy, export enterprises adjust their direction, analyze and adjust their product structure, and at the same time speed up the renewal and technical transformation of fixed assets, improve the utilization rate of raw materials and the technical content of products, and take the road of product innovation and brand management. At present, the adjustment of industrial structure in China also provides conditions for the adjustment of export commodity structure to some extent. Conversely, the adjustment of export commodity structure will certainly promote the upgrading of domestic industrial structure and improve the quality of supply and demand. In the long run, the adjustment of export commodity structure will inevitably play an important role in promoting China's economic development. On the one hand, we should strive to cultivate leading industries with strong international competitiveness, optimize the structure of export products, increase the proportion of capital-intensive and technology-intensive products and services in the total export volume, form the competitive advantage of export products, provide more high value-added products for export, and create higher foreign trade benefits with relatively small export volume. On the other hand, it is necessary to improve the quality and technical level of traditional textiles, clothing and agricultural and sideline products, and change from primary processing to deep processing and fine processing to increase the added value of unit export products. this time
The state's export tax rebate rate for high-tech products and agricultural products has risen instead of falling, from which it is not difficult to see the determination and focus of the state to adjust its export products. Enterprises should seize the opportunity, closely follow the national industrial policy, implement the strategy of "invigorating trade through science and technology", vigorously promote the development of high-tech industries, further deepen processing, extend the industrial chain, and increase the added value of export products. For example, edible flour includes refined wheat flour, refined corn flour, refined rice flour, coarse wheat grains and flour, coarse corn grains and flour, coarse rice grains and flour, wheat grains, wheat starch and corn starch; The export tax rebate rate of cut meat, including fresh or cold duck, fresh or cold goose, frozen duck and goose, fresh and frozen rabbit meat, was 5% before adjustment and 13% after adjustment, which increased by 8 percentage points. After the reform and adjustment of export tax rebate rate, it will inevitably promote the increase of agricultural and sideline products processing enterprises and do a good job in deep processing and export of agricultural and sideline products, and promote the intensive management of such enterprises. Therefore, only by accelerating the adjustment of industrial structure and improving the competitiveness of export products in the international market can we enhance the competitive advantage of China's foreign trade enterprises in the international market. In addition, from the perspective of export market structure, the export market of China's foreign trade enterprises is too concentrated, mainly in the United States, the European Union and Japan, which easily leads to excessive competition in the same export market.
Fight. Enterprises should adjust the export market structure in time, and strive to open up new markets on the basis of consolidating traditional markets.
(3) Promoting the reform of foreign trade enterprises and promoting the reorganization and integration of foreign trade enterprises.
In this export tax rebate mechanism, different enterprises are affected differently. After the reduction of export tax rebate, the operating performance of many export-oriented production enterprises and foreign trade circulation enterprises will be greatly affected, but compared with production enterprises, professional foreign trade companies will be more affected after the adjustment of tax rebate rate. As an intermediate circulation link, the decline in profit rate caused by the decline in tax rebate rate can be offset by lowering the price to suppliers and raising the price to customers in theory. However, after years of foreign trade system reform, the threshold of China's foreign trade operation has been greatly reduced, and the number of production enterprises that have obtained independent import and export operation rights has increased rapidly. The choice of production enterprises, overseas importers and wholesalers has greatly increased, and the ability of foreign trade circulation enterprises to charge upstream and downstream prices is getting lower and lower. The squeeze between supply and marketing will make foreign trade enterprises face greater survival problems. In the past, some foreign trade enterprises simply regarded export tax rebate as the main source of profits. Therefore, the difficulties faced by foreign trade enterprises force foreign trade enterprises to communicate better with production enterprises, improve the enthusiasm of production enterprises to expand exports through agency system, and also contribute to the perfection and development of China's foreign trade agency system. Judging from the development trend of world economic and trade integration, the original pure foreign trade enterprises are difficult to survive. Without the support of its own products, it is difficult to make money by upside-down trade, especially after the export tax rebate rate is reduced. Therefore, the initial external economy
The reform of trading enterprises is inevitable, and the reshuffle is inevitable. Only by restructuring and integrating with production enterprises can there be hope. Enterprise reorganization is an urgent problem in the development of foreign trade industry, and it is the general trend and need of the development of foreign trade industry in China. The structural adjustment of export tax rebate rate will not bring all unfavorable factors to China's foreign trade enterprises, but will be a boon to foreign trade enterprises with strong advantages. The reduction of export tax rebate rate will directly reduce the profit space of foreign trade enterprises, and the reduction of living space will force some small and medium-sized export enterprises to go abroad, which will not only help strengthen industry self-discipline, but also provide more market space and opportunities for large-scale and high-profit foreign trade enterprises to become stronger and bigger. Enterprise groups can be established on the basis of economic interests and voluntariness, which will certainly create a number of enterprises.