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8月5日，財(cái)政部、海關(guān)總署、稅務(wù)總局聯(lián)合發(fā)布《關(guān)于不再執(zhí)行20種商品停止減免稅規(guī)定的公告》。公告稱，經(jīng)國務(wù)院同意，自公告之日起，不再執(zhí)行《國務(wù)院批轉(zhuǎn)關(guān)稅稅則委員會(huì)、財(cái)政部、國家稅務(wù)總局關(guān)于第二步清理關(guān)稅和進(jìn)口環(huán)節(jié)稅減免規(guī)定意見的通知》（國發(fā)〔1994〕64號(hào)）中關(guān)于20種商品“無論任何貿(mào)易方式、任何地區(qū)、企業(yè)、單位和個(gè)人進(jìn)口，一律停止減免稅”的規(guī)定。20種商品包括電視機(jī)、<span style="box-sizing:border-box;margin:0px;padding:0px;border:0px;background-color:transparent;color:#3D464D;text-decoration:none;outline:none;" class="blue">空調(diào)</span>器、電<span style="box-sizing:border-box;margin:0px;padding:0px;border:0px;background-color:transparent;color:#3D464D;text-decoration:none;outline:none;" class="blue">冰箱</span>和電冰柜、洗衣機(jī)等。 </div> <div style="box-sizing:border-box;margin:0px;padding:0px;border:0px;color:#3D464D;font-family:" font-size:16px;font-style:normal;font-variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-spacing:normal;orphans:2;text-align:start;text-indent:0px;text-transform:none;white-space:normal;widows:2;word-spacing:0px;-webkit-text-stroke-width:0px;background-color:#ffffff;text-decoration-style:initial;text-decoration-color:initial;"=""> <img src="/uploadfile/2020/0819/20200819094203930.jpg" style="box-sizing:border-box;margin:0px;padding:0px;border:0px;vertical-align:middle;" /><br style="box-sizing:border-box;margin:0px;padding:0px;border:0px;" /> </div> <div style="box-sizing:border-box;margin:0px;padding:0px;border:0px;color:#3D464D;font-family:" font-size:16px;font-style:normal;font-variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-spacing:normal;orphans:2;text-align:start;text-indent:0px;text-transform:none;white-space:normal;widows:2;word-spacing:0px;-webkit-text-stroke-width:0px;background-color:#ffffff;text-decoration-style:initial;text-decoration-color:initial;"=""> 家電產(chǎn)品進(jìn)口稅收政策梳理：1994年之前，我國關(guān)稅主要實(shí)行特定減免政策，主要覆蓋的是外商投資企業(yè)和經(jīng)濟(jì)特區(qū)的生產(chǎn)性項(xiàng)目、高新技術(shù)、科教、基礎(chǔ)設(shè)施項(xiàng)目等，而適用進(jìn)口減免稅政策的家電產(chǎn)品占比較小，且主要為特區(qū)企業(yè)或外資企業(yè)進(jìn)口本企業(yè)自用的產(chǎn)品，不能作為商品銷售。1994年，中央政府為加強(qiáng)關(guān)稅的宏觀調(diào)控作用，保證中央財(cái)政稅收，建議自1995年起，進(jìn)口一律停止減免稅。而目前，我國進(jìn)口家電產(chǎn)品一般是按照25%的關(guān)稅，13%的增值稅進(jìn)行征稅，不征收進(jìn)口環(huán)節(jié)消費(fèi)稅，且不存在特定減免政策。 </div> <div style="box-sizing:border-box;margin:0px;padding:0px;border:0px;color:#3D464D;font-family:" font-size:16px;font-style:normal;font-variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-spacing:normal;orphans:2;text-align:start;text-indent:0px;text-transform:none;white-space:normal;widows:2;word-spacing:0px;-webkit-text-stroke-width:0px;background-color:#ffffff;text-decoration-style:initial;text-decoration-color:initial;"=""> 家電產(chǎn)品進(jìn)口占比較低：數(shù)據(jù)顯示，2019年我國彩電、空調(diào)、冰箱、洗衣機(jī)的市場規(guī)模分別為1282、1912、957、705億元，同期上述四種家電進(jìn)口金額分別為10.6、51.3、8.2、4.4億元。粗略計(jì)算，2019年，彩電、空調(diào)、冰箱、洗衣機(jī)進(jìn)口金額占全國零售額的比重分別為0.8%、2.7%、0.9%、0.6%。可見，進(jìn)口家電規(guī)模占全國零售額的比重較低，對我國整體家電市場的影響力度較小。 </div> <div style="box-sizing:border-box;margin:0px;padding:0px;border:0px;color:#3D464D;font-family:" font-size:16px;font-style:normal;font-variant-ligatures:normal;font-variant-caps:normal;font-weight:400;letter-spacing:normal;orphans:2;text-align:start;text-indent:0px;text-transform:none;white-space:normal;widows:2;word-spacing:0px;-webkit-text-stroke-width:0px;background-color:#ffffff;text-decoration-style:initial;text-decoration-color:initial;"=""> <p> 取消“停止減免稅”對家電行業(yè)影響較?。河捎谖覈蠹译娺M(jìn)口規(guī)模占比較小，此次取消“停止減免稅”規(guī)定對整體家電市場的影響力度不大。而且，我國已是全球大的家電制造大國，產(chǎn)量和出口量均位居全球首位，所以《通知》中涉及的家電產(chǎn)品并不會(huì)對國內(nèi)家電制造業(yè)產(chǎn)生太大的沖擊。考慮到目前的貿(mào)易環(huán)境和經(jīng)濟(jì)形勢，取消“停止減免稅”的規(guī)定可能是為后續(xù)出臺(tái)減免稅政策做鋪墊，也比較契合現(xiàn)在減稅降費(fèi)的大背景。不再執(zhí)行《通知》有關(guān)要求也是中國履行多邊貿(mào)易制度框架下的義務(wù)，是完善制造產(chǎn)業(yè)鏈結(jié)構(gòu)后的自信體現(xiàn)。 </p> <p> <br /> </p> <p> <br /> </p> <p> <p class="MsoNormal"> <span style="mso-spacerun:'yes';font-family:宋體;mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:'Times New 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