关于镀锌板出口厂家退税率由13%调整至16%的通知

近日，省、自治区、直辖市和计划单列市财政厅（局）财税〔2018〕123号，各省、自治区、直辖市和计划单列市税务局国家计划，新疆生产建设兵团财政局：为进一步简化税制，完善出口退税政策，对部分产品的出口退税率进行了调整。现将有关事项通知如下：照片纸薄膜、塑料制品、竹地板、藤编制品、钢化安全玻璃、灯具等产品出口退税率提高到16%；润滑油、航空轮胎、碳纤维、部分金属制品等产品出口退税率提高到13%；提高部分农产品、砖瓦、玻璃纤维等产品出口退税率至10%，本通知自2018年11月1日起执行。本通知所列货物适用的出口退税率，以出口货物报关单上注明的出口日期为准。

镀锌板出口厂家基于金属制品出口退税率提高到13%，而镀锌钢卷调整前的出口退税率一直处于这一水平，因此，镀锌钢卷出口退税率调整幅度提高到16%。
2015年， 镀锌板出口厂家国内钢材出口量达到峰值1.12亿吨；2016年出口量虽有所下降，但总量仍高于亿吨水平，2017年进一步下降，钢材出口总量仅约7500万吨。2018年，出口形势依然不容乐观。具体数据显示，1-8月，钢材出口4718万吨，同比下降9.8%；钢材出口2633亿元，同比增长7.6%。板块方面，1-8月，板块出口2695万吨，同比下降14.9%；板块出口1393亿元，同比增长1.3%。
从镀锌板品种来看，2016年出口量达到峰值965万吨，2017年下降到918万吨。1-8月，镀锌板出口量约474万吨，同比下降26%。可见，今年镀锌钢卷出口形势和钢材整体出口形势不容乐观。此外，镀锌品种出口大幅下降。
镀锌板出口厂家笔者长期跟踪国内外向型镀锌板生产厂家，了解到目前外贸环境确实很差。一方面，外贸保护主义频繁持续，部分地区出口难度逐步加大；另一方面，在供给侧环境下，原材料价格难以下行，近三年国内镀锌钢卷价格也处于较高水平多年来，特别是二、三季度，外贸出口价格普遍偏高，国际市场竞争优势减弱，出口份额也在不断缩小
据山东、华北地区出口型镀锌板卷企业反馈，随着时间的推移，三季度以来出口形势进一步恶化。在外需不足的格局下，四季度新接订单细节不足，少数企业生产周期不足一周，停产压力更大。
根据当前外贸环境和国内外市场需求，通知将镀锌钢卷出口退税率由13%调整为16%，无疑将对中后期出口形成良好支撑，但本次调整并未将包括冷热钢卷在内的大部分钢材纳入调整范围，部分金属制品的退税调整仅上调至13%。由此可见，镀锌钢卷的退税力度是相当大的优势。
Recently, the finance departments (bureaus) of provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan (Cai Shui [2018] No. 123), the tax bureaus of provinces, autonomous regions, municipalities directly under the central government and cities specifically designated in the state plan, the finance Bureau of Xinjiang production and Construction Corps: in order to further simplify the tax system and improve the export tax rebate policy, the export tax rebate rate of some products has been adjusted. We hereby notify you of the following matters: the export tax rebate rate of photo paper film, plastic products, bamboo floor, rattan products, toughened safety glass, lamps and other products will be increased to 16%; the export tax rebate rate of lubricating oil, aviation tires, carbon fiber, some metal products and other products will be increased to 13%; the export tax rebate rate of some agricultural products, brick and tile, glass fiber and other products will be increased to 10%. This notice has been issued since 2018 From November 1, 2010. The export tax rebate rate applicable to the goods listed in this Circular shall be subject to the export date indicated on the export goods declaration form.
Based on the increase of the export tax rebate rate of metal products to 13%, and the export tax rebate rate before the adjustment of galvanized steel coil has been at this level, therefore, the adjustment range of the export tax rebate rate of galvanized steel coil has been increased to 16%.
In 2015, the export volume of domestic steel reached a peak value of 112 million tons; although the export volume decreased in 2016, the total volume was still higher than that of 100 million tons, and further decreased in 2017. The total volume of steel export was only about 75 million tons. In 2018, the export situation is still not optimistic. Specific data show that from January to August, steel exports reached 47.18 million tons, down 9.8% year on year; steel exports reached 263.3 billion yuan, up 7.6% year on year. In terms of sectors, from January to August, the sector exports 26.95 million tons, down 14.9% year on year; the sector exports 139.3 billion yuan, up 1.3% year on year.
From the perspective of galvanized sheet varieties, the export volume reached a peak of 9.65 million tons in 2016 and dropped to 9.18 million tons in 2017. From January to August, the export volume of galvanized sheet was about 4.74 million tons, down 26% year on year. It can be seen that the export situation of galvanized steel coil and the overall export situation of steel are not optimistic this year. In addition, the export of galvanized products decreased significantly.
The author has been tracking the domestic export-oriented galvanized sheet manufacturers for a long time, and has learned that the current foreign trade environment is really poor. On the one hand, foreign trade protectionism is frequent and continuous, and the export difficulty of some regions is gradually increasing; on the other hand, under the supply side environment, the price of raw materials is difficult to go down, and the price of domestic galvanized steel coil in the past three years is also at a high level for many years, especially in the second and third quarters, the export price is generally high, the competitive advantage of the international market is weakened, and the export share is also shrinking
According to the feedback of export-oriented galvanized sheet and coil enterprises in Shandong and North China, the export situation has worsened since the third quarter with the passage of time. Under the pattern of insufficient external demand, the details of new orders received in the fourth quarter are insufficient, the production cycle of a few enterprises is less than one week, and there is more pressure to stop production.
According to the current foreign trade environment and domestic and foreign market demand, the notice adjusts the export tax rebate rate of galvanized steel coil from 13% to 16%, which will undoubtedly form a good support for the later stage of export, but this adjustment does not include most of the steel including hot and cold steel coil into the adjustment scope, and the tax rebate adjustment of some metal products is only increased to 13%. It can be seen that the tax refund of galvanized steel coil is a considerable advantage.