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国务院批转国家物价总局关于出口工业品供应作价几个问题的请示报告的通知[附英文] |
| 发文文号： |
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国务院
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| 发文时间： |
1979-8-21 |
| 实施时间： |
1979-8-21 |
| 法规类型： |
价格管理
综合管理
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| 所属行业： |
批发和零售贸易、餐饮业
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| 所属区域： |
中国
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4019 |
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国务院同意国家物价总局《关于出口工业品供应作价几个问题的请示报告》，现予转发，请即研究执行。
关于出口工业品供应作价几个问题的请示报告
一九六五年十一月，国务院颁发了《关于供应出口商品统一作价办法的暂行规定》。执行以来，对于促进出口商品生产的发展，加强外贸部门与供货部门的经济核算和互助协作，完成国家的出口任务，起了积极的作用。现在看来，这个文件确定的供应出口商品作价的基本原则，仍然是可行的，应当继续贯彻执行。
近年来，随着对外贸易的发展，工矿产品出口增多，产生了一些新的问题。主要是:有些产品，国内工业利润较大，或者税率较高，但出口亏损严重，外贸部门不能扩大出口；有些产品，国内由于原材料提价等因素，工业部门只能保本、微利甚至亏损，在出厂价格没有统一调整以前，生产企业不愿意增加生产和提供出口货源；有些进料加工产品，由于原材料进口作价较高，国内调拨、加工又层层加税加利，致使生产成本高，出口亏损大，无法扩大外销业务；某些需要灵活处理的出口商品价格问题，由于报批层次过多，权限过于集中，往往不能及时批复，延误生产和出口，等等。
为了大力发展对外贸易，积极扩大出口，为国家大幅度增加外汇收入，促进社会主义现代化建设，急需对出口工业品作价中的几个问题，妥善地予以解决。现将解决的意见报告如下:
一、出口工业品国内作价应当掌握的总精神
出口工业品国内作价的基本原则，仍然是以内销工业品的价格为基础，同质同价，优质优价，但必须充分考虑出口工业品的某些特点。出口工业品的国内作价，应当有利于调动工业部门和外贸部门的积极性，有利于提高出口商品的质量，增加花色品种，改进包装装潢，缩短交货日期，适合国际市场需要，把出口业务做活做好。工业部门和外贸部门，在出口工业品的作价上，都要加强全局观点，从国家整体利益出发，互助协作，密切配合，互相提供有关出口商品的产销情况、质量对比、生产成本、出口换汇等资料，共同为发展生产，扩大出口，多创外汇而努力。
二、关于工业利润多、出口亏损大的商品作价问题
有些出厂价格高，工业利润大，生产有潜力，销路需扩大的工业品，经物价主管部门批准，可以适当降低出厂价格和市场销售价格。供应出口的出厂价格和供应内销的出厂价格同时降低，出口产品与内销产品仍然执行同质同价、按质论价的原则。有些产品，内销价格一时不宜降低，而出口有发展前途，外贸部门在合理经营的情况下，仍然出口亏损严重的，经有关部门协商同意，可以先降低供应出口的出厂价格，不降低供应内销的出厂价格，但不得因此而影响供应出口计划的完成。有些地区暂时不具备降低供应出口价格的,应当努力降低生产成本,限期赶上先进水平，在一定期间内，外贸部门必须继续按国家计划或者工贸双方签订的合同，收购这些地区为出口而生产的产品。
有些产品，工业利润不大，但税率较高，致使出厂价格高，出口亏损大。属于这种情况，可以由外贸部门或工业部门提出对出口部分减税免税的申请，分别报请财政部或省、自治区、直辖市人民政府批准后执行。
三、关于工业无利、微利或者亏损的出口商品作价问题
有些工业品，国外市场适销，出口换汇率高，但国内出厂价格偏低，生产企业在正常生产、合理经营的情况下，只能保本、微利甚至发生亏损，而内销价格一时又不宜提高；或者内销价格基本合理，但供应出口的部分，由于小批量、多品种等特殊要求，影响工业企业的生产成本增高。属于以上两种情况，经工业部门与外贸部门协商同意，对于供应出口的部分，可以按照生产企业有适当利润的原则，采取价外补贴或者适当提高供应出口价格的办法来解决，但不得因此而影响供应内销计划的完成。
四、专供出口的商品作价问题
有些专门供应出口的产品和专厂、专车间生产的出口产品，以及用进口原料专料专用的出口产品，经外贸部门与工业部门协商同意，可以脱离与内销同类产品的比价，按照工业正常生产、合理经营情况下的成本，加一定的利润，制定出口产品的出厂价格。
五、以进养出商品的作价问题
根据国务院一九七九年三月转发的《以进养出试行办法》，以进养出所需进口物资的国内人民币作价，原则上按照现行进口作价办法办理。对以进养出中由于进口原辅料国内调拨价格或利润、税率偏高而使出口成品外贸亏损大的少数品种，只要国际市场好销，创汇率合算，经过批准，所需进口原辅料可以按进口成本加百分之三手续费作价。批准权限，使用中央外汇进口的，由外贸部审批；使用地方外汇进口的，由省、自治区、直辖市物价主管部门审批。这些进口物资的关税和工商统一税，除了国务院主管部门已经明确免征或减征的以外，均应按国家有关规定计征。有关部门、有关地方新提出的减免进口税收的申请，由外贸部与财政部根据有利于以进养出的精神及时审定。有些常年进口的原辅料，也可以根据以上原则，商定一个比较稳定的国内拨交价格。工业部门在上述原辅料价格的基础上，计算出口产品的生产成本和出厂价格。这类产品的工业利润，参照同类工业品的利润水平并考虑到出口盈亏情况，合理确定。如果进口原辅料一时供应不足，而改用部分国产原辅料，则国产原辅料与进口原辅料之间的差价，由外贸部门补给工业部门。
有些专供加工出口产品包装用的进口原材料，也可按照以上办法作价和报批。
六、部分国产原材料的作价问题
有些国产原材料，由于考虑同类产品和有关产品的比价或者照顾各地的不同情况，出厂价格定得较高，致使以这些原材料加工的出口产品，生产成本与出厂价格均高，出口亏损较大，而其产品又为国际市场所需要。这类国产原材料，在出厂价格未作统一调整以前，生产成本较低、工业利润较大的地区，经外贸部门与工业部门协商同意，对用于生产出口产品的部分，可以按照生产企业有适当利润的原则，另订出厂价格。
七、关于调整价格的审批权限
原来规定，供应出口的商品的价格，如果要低于或高于供应内销的同类商品价格，须一律报经国家物价总局批准。这样规定，对于供应出口与供应内销的商品，严格执行同质同价、按质论价的原则，避免增加地区之间的价格矛盾，是必要的。但是，随着出口品种日益增多，如果每种产品，都要报国家物价总局审批，难以及时处理，对生产和出口的安排有一定影响。
因此，今后经外贸部门与工业部门协商同意，需要按照本报告二至六条意见作价的出口商品，其报批手续可以按照通常的物价分级管理权限办理。即:属于国务院有关部门定价的产品，报国务院有关部门审批，主管部门对于部分品种，也可以授权地方物价主管部门审定；属于地方定价的产品，由省、市、自治区物价主管部门审定。地方审定的价格，应报国务院有关部门备案。需要调价的产品，在新的价格未下达前，仍应按原价执行；必要时，经供货部门与外贸部门协商同意，或者经地方物价主管部门确定，可暂按原价计算，待新的价格批准下达后，多退少补。
价格调整以后，应当尽量稳定一个时期，不要因为国际市场价格波动而一再变动国内供应出口的价格。
由于调整出口产品和原材料的价格，因而影响有关部门、地方和企业的成本和利润发生增减变化，中央和地方的计划部门和财政部门，在下达计划和进行考核时，应当考虑这些因素，妥善予以解决。
以上报告，如无不妥，请批转各有关部门和各省、市、自治区研究执行。(附英文)
CIRCULAR OF THE STATE UNCIL ON ITS APPROVAL AND TRANSMISSNOFTHE REPORT SUBMITTED BY THE STATEADMINISTRATNFORMMODITYPRICES,REQUESTING INSTRUCTNS ONSEVERALPROBLEMSNCERNINGTHEFIXINGOFPRICES OF INDUSTRIAL GOODS
SUPPLIED FOR EXPORT
Important Notice: (注意事项)
英文本源自中华人民共和国务院法制局编译, 中国法制出版社出版的《中华人民共和国涉外法规汇编》(1991年7月版).
当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.ThisEnglish document is ing from the"LAWSANDREGULATNSOF THEPEOPLE`S REPUBLIC OFCHINAERNINGFOREIGN-RELATEDMATTERS" (1991.7)whichispiledbytheBrueauofLegislative Affairs of the Stateuncil ofthePeople`s Republic of China, and is published by the ChinaLegal System Publishing House.In case of discrepancy, the original versn in Chinese shall prevail.
Whole Document (法规全文)CIRCULAR OF THE STATE UNCIL ON ITS APPROVAL AND TRANSMISSN OFTHE REPORT SUBMITTED BY THE STATEADMINISTRATNFORMMODITYPRICES,REQUESTING INSTRUCTNS ONSEVERALPROBLEMSNCERNINGTHEFIXINGOFPRICES OF INDUSTRIAL GOODS SUPPLIED FOR EXPORT(August 21, 1979)The Stateuncilhasgivenitsnsenttothe"ReportRequestingInstructns on SeveralProblemsncerningtheFixingofPricesofIndustrialGoodsSuppliedforExport"submittedbytheStateAdministratn for mmodity Prices, and the Report is herebytransmittedto you for prompt study and implementatn.REPORT REQUESTING INSTRUCTNS ON SEVERAL PROBLEMS NCERNING THE FIXINGOF PRICES OF INDUSTRIAL GOODS SUPPLIED FOR EXPORT(Excerpts)In November,1965,theStateuncilpromulgatedInterimProvisnsncerning the Unified Measures forFixingPricesofIndustrialGoodsSupplied for Exports. The implementatn of these Provisns has played anactive role in promoting thedevelopmentoftheproductnofexportmodities, in strengthening the business acunting in the foreign tradedepartment as well as in the supplier departments, andmutualassistanceand operatn between these departments, and in fulfilling thetaskofexportatn set by the State. At present, judged by what has been achievedin recent years, the basic principleslaiddowninthisdocumentforfixing prices of export modities supplied arestillpracticable,andthese principles shall ntinue to be implemented.However, inrecentyears,somenewproblemshaveemergedwiththedevelopment of foreign trade and with the increase in theexportatnofindustrial andmineralproducts.Inordertodevelopforeigntradevigorously, toexpandexportactively,togenerateforeignexchangeearnings byabigmarginfortheState,andromotesocialistmodernizatn, it is urgently necessary to find an appropriate solutn toseveral problems ncerning the fixingofpricesofexportindustrialgoods. The following are our remendatnsonthesolutntotheseproblems:I. The Guiding Principle for Fixing the Prices at Home of ExportIndustrial GoodsThe basic principle for fixing the home prices of export industrialgoodsshould remain that of same price for goods of same quality, and high pricefor goods of high quality on the basis of prices of industrialgoodsfordomesticsales.However,certainspecialcharacteristicsofexportindustrial goods should also be taken into full nsideratn.The fixingof prices at home for exportindustrialgoodsshouldbenducivetobringing into play the initiative of the industrialdepartmentsandtheforeign trade departments, to improving the quality of export modities,to increasing the varietyofdesignsandpatterns,toupgradingthepackaging and deratn, to speeding up delivery, to meeting thedemandsof the internatnal market, and toenablingbetterandmoreflexibleexport business operatns. The industrialdepartmentsandtheforeigntrade departments should, in dealing with the problem of fixing prices forexport industrial goods, have a heightened sense ofthewhole,startingfrom the interests of the untry as a whole,promotemutualassistanceand ordinatn, work in harmony with oneanother,provideeachotherwith data ncerning the productn and marketing ofexportmodities,the parability in quality, productn sts,exportatnforearningforeign exchange, etc., and work energetically towards thesamegoalofdeveloping productn,expandingexport,andgeneratingmoreforeignexchange earnings.II. Price-Fixing Problems Relating to mmoditiesThatCauseBig ExportLosses Though High in Industrial ProfitsWith respect to those industrialgoodswhoseproducerpriceishigh,industrial profits are good, productn potential is great, andsalehasyet to be expanded, the producer priceandmarketpricemaywiththeapproval of the petent authorities for modity prices, be rcedbyan appropriate margin. If the producer price of goods for exportandtheproducer price of goods for domestic sales are to be rced atthesametime, the principle of "same price for goods ofsamequality,andhighprice for goods of high quality" should apply to products forexportandto those for domestic sales. For such products whose domesticsalepriceis not to be rced for the time being and whose prospect forexportisbright though their exportatn still causes great losses in spite oftheefforts made by the foreign trade departments in ratnal export business,their producer price for export may, with the nsent of the department(s)ncerned after nsultatn, bercedfirstwithoutrcingtheirproducer price for domestic sales, on the nditn thatthefulfillmentof the export plan is not affected. With respect to some areas where it isnot possible to rcetheproducerpriceofgoodsforexport,theenterprises ncerned should strive to rce their productn sts,andto catch up with the advanced level within a prescribedtimelimit;andwithin a specific perd of time, the relevant foreigntradedepartmentsmust ntinue to purchase the producemanufacturedintheseareasforexport, in acrdance with the State plan or with the ntracts signedbyforeign trade departments with industrial departments.For suchproductswith no big industrial profits but high tax rates, resulting thus inhighproducer priceandlargeexportlosses,therelevantforeigntradedepartmentorindustrialdepartmentmayfileanapplicatnforarctn of, or exemptn from, taxes; and the case(s) shall be submittedto theMinistryofFinanceortothepeople`sernmentsoftheprovinces,autonomousregns,ormunicipalitiesdirectlyundertheCentral ernment for approval before executn.III. Price-Fixing Problems Relating to Export mmodities That YieldMeagre or No Industrial Profits, or Cause LossesThere are some industrial goods, whichsellwellontheinternatnalmarket, and earn high rates of foreign exchange, but whose producerpriceis too low; under normal circumstances and withratnalmanagementtheenterprises ncerned can only manage to have a break-evenbetweenstsand profits, or have just meagre profits, or, worse still, suffer losses;however, for the time being, itisinadvisabletoraisethedomesticselling price. There is still another case: the domestic selling priceisbasically reasonable; however, the specialdemandsfortheportnofgoods for export such as small quantities but rich varieties, result in anincrease in productn sts.The two cases mentned above may, with thensent reached through nsultatnbetweentheinterestedindustrialdepartments and foreign tradedepartments,behandledthisway:withrespect to the portn of goods for export, on the principleofallowingthe producer enterprises to haveaproperpercentageofprofits,theproblem may be solved bytheproperlypurchasingpriceofgoodsforexport, on nditn that the aforesaid readjustment does nothamperthefulfillment of the marketing plan on the domestic market.IV. ThePrice-FixingProblemncerningthemmoditiesProducedExclusively for ExportFor those products manufactured exclusively for export, andthoseexportproducts manufactured by designated factories or by designatedworkshops,as well as those export products manufactured from imported rawmaterials(the raw materials are imported for this special purpose only), theymay,with the nsentreachedthroughnsultatnbetweentheinterestedforeign trade departments andindustrialdepartments,beseparatedinprice rat fromthosesimilargoodsfordomesticsales,andtheirproducer price shall be fixed inacrdancewiththeproductnstscalculated underthenditnsofnormalindustrialproductnandratnal operatn, plus a certain percentage of profits.V. The Price-Fixing Problems ncerning theProductsManufacturnderthe System of "Promotn of ExportsbyImportatnofNewTechnologyand Equipment"In acrdance with Trial Measures ncerning the Promotn ofExportsbyImportatn of New Technology andEquipment,transmittedbytheStateuncil in March, 1979, cases ncerning the price-fixing inRenminbiathome for imported goods and materials needed for carrying outthesystemof "promotn of exports by importatn of new technologyandequipment"shall be handled, in principle, in acrdance with theexistingmeasuresfor fixing prices for imported goods. With respect to a fewvarietiesoffinished products, exported under the system of "promotn ofexportsbyimportatn of new technology and equipment", owing to the factthatthedomestic appropriatn price, the profit rate and thetaxratefortheimported raw and auxiliary materialsaretoohigh,theforeigntradedepartment that undertakestheexportatnoftheaforesaidfinishedproducts suffers a big export loss; solongastheaforesaidfinishedproducts sell well on the internatnal market, and therateofforeignexchange earnings is aeptable, the imported raw and auxiliarymaterialsneeded may, with approval, have their price fixed by addingamissnof 3% to the import st. As regards the limits ofpowersforapproval,cases ncerning imports by using theforeignexchangeoftheCentralernment, shall be examined and approvedbytheMinistryofForeignTrade;casesncerningimportsbyusingtheforeignexchangeoflocalities, shall beexaminedandapprovedbythepetentpricingauthoritiesoftheprovinces,autonomousregns,ormunicipalitiesdirectly under the Central ernment. The Customs duties and nsolidatedindustrial and mercial taxes on the aforesaid goods and materialsmay,with the exceptn of those which have been givenpreferentialtreatmentof exemptn or rctn acrding to the clear-cut decisn made bythepetent authorities under the State uncil, be puted andleviedinacrdance with the pertinent provisns promulgated by the State. Any newapplicatns filed by the departments andlocalitiesncernedfortherctn of, or exemptn from, importduties,shallbeexaminedanddetermined, in good time,bytheMinistryofForeignTradeandtheMinistry of Finance in acrdance with the principle of being nducive tothe implementatn of the system of "promotn of exportsbyimportatnof new technology and equipment". With respect to those raw andauxiliarymaterials which areimportedregularlyeveryyear,relativelysteadydomesticappropriatnpricesmaybefixedthroughnsultatninacrdance with the aforesaid principle. The industrialdepartmentsmay,on the basis of the aforesaid pricesfixedfortherawandauxiliarymaterials, calculate the productn stsandtheproducerpricesforexport products. The industrial profitsforproductsofthiscategoryshall be determined reasonably, inthelightoftheprofitlevelofsimilar industrial products, and by nsideringtheactualprofitsandlosses in the operatnofexportatn.Intheeventthatthereisinsufficient supply of imported raw and auxiliary materials and that home-produced raw and auxiliary materials have tobeused,theMinistryofForeign Trade shall make up the pricedifferencesbetweenhome-producedraw and auxiliary materials and imported raw and auxiliarymaterialsforthe industrial departments.The prices of imported raw materials specially required for the productnof packages forexportproductsmayalsobefixedandapprovedinacrdance with the measures mentned above.VI. Price-Fixing Problems ncerning Some Home-Produced Raw MaterialsThere are some home-produced raw materials whose producer priceisfixedat a rather high rate because of the nsideratnforthepriceratbetween the aforesaid products and other products of the same categoryorother relevant products, and for thedifferentnditnsindifferentlocalities, resulting in thehighproductnstsandhighproducerprices of the export products made from the aforesaid rawmaterials,andparatively large export losses; however the said export products are indemand on the internatnal market. In areas where thehome-producedrawandprocessedmaterialsmentnedaboveareproducedatverylowproductn sts before the unified re-adjustment of theproducerpricesand thus the industrial profits are relatively high, theportnoftheaforesaid home-produced raw and processed materials tobeusedforthemanufacture of export products may, with the approval agreed uponthroughnsultatnbetweentheinterestedforeigntradedepartmentsandindustrial departments, have their producerpricesfixedseparatelyinacrdance with the principle that the producer enterprises shallhaveaproper percentage of profits.VII. The Limits of Powers for Approval of the Readjustment of PricesAcrding to the original provisns, cases ncerning the readjustment ofprices of export modities to priceslowerorhigherthanthoseofsimilar modities for domestic sales, shall all be approved by the StateAdministratn for mmodity Prices.Such provisnsarenecessaryforcarrying out strictly the principle of"samepricefoodsofsamequality, and pricingonthebasisofquality"asfarasboththemoditiesforexportandthemoditiesfordomesticsalesarencerned; they are alsonecessaryforavoidingaggravatingnflictscaused by price-fixing between different areas. However,withthedailyincrease in the varieties of modities for export, it would be difficultfor the State Administratn for mmodity Prices to handle, in good time,all pricing cases if every product is to be reported to it for examinatnand approval, and this situatnmayaffecttoacertainextentthearrangements for productn and exports. Therefore,fromnowon,casesncerning the fixing of prices for export modities in acrdancewiththe measures mentned in remendatns II throughVfthisReportshall,withthensentreachedthroughnsultatnbetweentheinterestedforeigntradedepartmentsandindustrialdepartments,besubmitted to, and handledby,thepetentauthoritiesncernedinacrdance with the limits of powers for the administratn ofpricesatdifferent levels, namely, products whose prices are tobefixedbythedepartments ncerned under theStateuncil,shallbereportedto,examined and approved by the departments ncerned under the State uncilwhich may, however, authorize thelocalpetentauthoritiesfortheadministratn of modity prices, to examine and approve thepricesofpart of varieties of export goods; products the prices of which are tobefixed bythelocalauthoritiesshallbereportedtothepetentauthorities for the administratn of modity prices oftheprovinces,municipalities directlyundertheCentralernment,andautonomousregns for examinatn and approval. mmodity prices to be fixed bythelocal petent authorities shall be reported to the departments ncernnder the State uncil for the rerd. Withrespecttothoseproductswhose prices need to be adjusted, the original prices shall be adheredtoin business transactns; beforethenewpricesarenotifiedtothedepartments ncerned at the lower levels, or,whennecessary,businesstransactns may, with the nsent reachedthroughnsultatnbetweenthe interested supplying departments andforeigntradedepartments,orwiththenfirmatnbythelocalpetentauthoritiesfortheadministratn of modity prices, be calculatedonthebasisoftheoriginal prices and, after the new prices have been approved andnotifiedtothedepartmentsncernedatthelowerlevels,refundforanyoverpayment or llect a supplementary payment for any deficiency.After prices have been adjusted, it is necessary to stabilize themforaperd of time; it is inadvisable to change the prices of moditiesforexport frequently becauseofpricefluctuatnsontheinternatnalmarket.With respect to the changes, in terms of increases ordecreases,intheproductn sts andprofitsofthedepartments,thelocalitiesandenterprises ncerned, as a result of the adjustment of pricesofexportmodities andrawandprocessedmaterials,theCentralandlocalplanning departments and financial departmentsshall,whentransmittingplans to, or examining the performance of thedepartmentsatthelowerlevels, take into nsideratn the aforesaid factors, andfindwaystosolve the problems properly.If nothing is deemed inappropriate in the Report, it is requested that theReport be approved and transmitted to all the departments ncerned and tothe provinces, municipalities directly under the Centralernment,andautonomous regns for study and implementatn.
1979年8月21日
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