Mysteel: Interpretation on Cancelling Export Tax Refunds for Boron Containing Materials
2014年12月31日，财政部和国家税务总局下发通知决定自2015年1月1日起正式取消含硼钢（仅包括已经列出含硼Tax code）出口退税。该政策的出台，符合Mysteel国际部预期，之前已经对此进行过分析，详见《Mysteel:钢材出口政策调整设想及影响分析》。
取消退税的含硼材品种以及出口量见下表所示，2014年Top 11月四个含硼材total出口量为two thousand six hundred and twenty万吨，占出口总量的比重为31.3%。
|
Tax code |
Steel name |
Original tax refund rate |
Top 11Monthly export volume |
Proportion of total exports |
|
seventy-two million two hundred and fifty-four thousand and ninety-one |
Width>; 600mmBoron containing medium plate |
13% |
four hundred and seventy-nine |
5.7% |
|
seventy-two million two hundred and sixty-nine thousand one hundred and ninety-one |
Width<; 600mmBoron containing medium plate |
nine% |
nine |
0.1% |
|
7227nine010 |
Boron containing wire |
nine% |
nine36 |
11.2% |
|
seventy-two million two hundred and eighty-three thousand and ten |
Boron containing rods and bars |
13% |
11nine7 |
14.3% |
|
total |
- |
- |
two thousand six hundred and twenty |
31.3% |
The introduction of this policy has the following impact on the export volume of steel:
1、由于本次政策调整只针对含硼材，其他合金材仍然享受退税率，因此钢厂可以通过添加其他合金元素，继续享受出口退税。需要注意的是，增加其他合金元素，例如铬，可以增加钢材的防腐防锈性能，可以算是真正的合金。但是，这种方法，一方面成本会略有增加，另一方面，在国内钢厂生产和国外用户使用上，均需要一定时期磨合。
2、一季度的出口量环比2014年四季度，将出现比较明显的下降，一季度国内市场供应压力增加。
3、经过一段时间的磨合调整，从二季度开始，钢材出口量将恢复到正常水平。无论如何，本次调整后，我国钢材出口成本将略有提高，对于全年的出口量肯定会有一定影响，预计总出口量下降幅度估计不会超过10%。
4、此次取消的具体执行时间，以出口货物报关单（出口退税专用）上注明的出口日期为准，没有缓冲期出乎贸易商的预料，毕竟从出口到货物离港需要合理的时间。
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