2018年镀锌卷增值税纳税税率(2019年6月份的销售增值税税率)

2020年03月17日

上周五，中国的热轧卷出口商将获得优于外国竞争对手的优势，因为部分出口退税率将从10％增加到13％。这会使供应商将与其他亚洲卖方竞争。线材出口前景也可能很快改善。

3月17日，中国财政部宣布，从3月20日开始，将1084种产品的部分增值税退税率提高至13％。实际上，将来不会是部分退税，因为现在该国的增值税为13％。在将出口退税额增加到9％的产品列表中，还有380种产品。

比如说，热轧板卷，原适用10%出口退税率，现在税率调整为13%。目前产品（SS400热轧板卷，3-12毫米厚度）出口价格为455-480美元/吨FOB。 由于此举，该范围的下限可以降低至442美元/吨FOB，而对钢铁企业的利润没有什么影响。 Metal Expert内部人士说：“这是实施此类措施的绝佳时机，因为印度和日本竞争对手在越南采取了相当激进的政策，越南是中国出口商的主要贸易目的地"。中国钢厂和贸易商还没有调整报价。当地一大型钢铁公司同Metal Expert称，因为“这是一个非常新的消息。我们应该在周三讨论公司内部的新价格。但是，最有可能我们需要降低价格，”他补充说。最新的日本与印度热轧资源（SAE1006，2毫米厚度），越南报价为460-465美元/吨CFR和455-457美元/吨CFR，而中国供应商拒绝提供热轧卷低于470美元/吨CFR，此价格政策已经影响了他们的竞争力。

含铬线材方面，出口增值税退税率将提高至13%，这可能使中国产品价格变得更有竞争力，但是供应商怀疑他们是否能获得更多订单。“我们的价格将会低于对手的水平，可是出口市场需求疲软，加之菲律宾处于隔离状态，”中国主要线材生厂商指出。

钢坯供应商不会得到任何好处，因为方坯出口退税率已经为13%。最近的政府措施也不会对冷轧板卷和镀锌板出口商的业务有任何影响。

Chinese HRC and wire rod exporters to enjoy 13% VAT rebate since March 20

17 March 2020

Chinese HRC exporters will get benefits from the government on Friday, as 10% tax rebate will be increased to 13%. As a result, they will be able to compete more successfully with other Asian sellers. Wire rod export is also likely to improve soon.

On March 17, Ministry of Finance of People’s Republic of China announced an increase in partial tax rebates for export of 1,084 items to 13%, starting from March 20. The refund, in fact, will not be partial in the future, since VAT is 13% in the country now. In a list for lifting the rebate to 9% are 380 more items.

Specifically, tax refund for HRC export will be increased from 10% to 13%. Taking into account the current offers in a range of $455-480/t FOB (SS400, 3-12 mm coils), low-end price can be lowered to $442/t FOB with no impact on mills’ margins. Such measures are very timely, since Indian and Japanese competitors are quite aggressive in Vietnam, the main sales outlet for Chinese exporters, market insiders told Metal Expert. Mills and traders have not changed their offers yet. “It is a very fresh news. We have to discuss our new prices inside the company on Wednesday,” a major Chinese steelmaker told Metal Expert. “However, it seems we should lower the price,” he added. Latest Japanese and Indian offers (SAE1006, 2 mm) were heard in Vietnam at $460-465/t CFR and $455-457/t CFR, while Chinese suppliers refused to go below $470/t CFR, which affected their competitiveness.

Tax rebate for Cr-added wire rod will also be increased to 13%, which is likely to make the Chinese price more competitive, but suppliers doubt if they can get more orders because of that. “We may drop our offer below rivals’ ones, but demand abroad is too slow now, especially taking into account the closed Philippine market,” the key Chinese wire rod maker and exporter told Metal Expert.

Billet suppliers will not get any benefits, as the tax rebate for square bars was already 13%. CRC and HDG exporters are in the same conditions and the recent measures will not have any influence on their business.

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