Analysis on the role of zero tax rate policy in bulk grain export

Introduction: on April 15, China began to implement the zero tax rate policy of value-added tax on rice, wheat, corn, etc for export, so it reached an agreement on the opinion that it is conducive to improving the competitiveness of China's grain export in public opinion, especially the view that it is of great significance to promote the export of corn I have slightly different opinions on this, and I will participate in research and discussion with you First, let's look at the opinions on newspapers and websites: "the Chinese government has successively issued two policies to reduce the construction fund of agricultural products railway transportation and to cancel the export value-added tax on rice, wheat and corn, reducing the export cost of corn by about 150 yuan / ton, among which the average export cost of grain can be reduced by more than 100 yuan / ton through the policy of zero export tax rate" My opinion is different from yours Does zero tax really have such a great effect? First of all, China's corn export has always been a state monopoly, and only after the approval of the State Planning Commission can local governments take action to carry out corn export activities At present, Jilin grain group, the largest export enterprise of corn in Northeast China, represents the majority of grain purchase and sale enterprises in Jilin Province They have the policy of full deduction of value-added tax on corn purchase How can we talk about the full refund of 13% value-added tax on corn export? Second, the market price of corn in China is always higher than that in the international market If we act according to the market economy, it is impossible to export corn But in the face of the huge stock of corn in China, the state has to take necessary measures and methods to export, in order to reduce the backlog of corn stocks, ensure the normal purchase of corn in the next year, and protect the interests of farmers in China At the same time, it also makes preparations for the import of low-tariff grain, mainly corn, after China's accession to the WTO In some articles, the value-added tax should be refunded at the price of 901 yuan / ton (now much lower than this price) of Dalian open position corn exported from Jilin I don't think it's feasible that this kind of practice doesn't conform to the tax regulations of VAT Because the closing price of 901 yuan / ton of corn does not add value, and the export price of corn is lower than the cost price of acquisition after the expense is removed, where does the value-added tax of 125 yuan / ton come from? Third, China's foreign trade enterprises have been enjoying the export tax rebate policy in recent years Only when the enterprises without the right of import and export management entrust the foreign trade enterprises to export bulk grains, the export zero tax rate policy will play a role (Yang Guangjing) (author:) shared on feed Weibo to: