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我国实行出口商品外汇留成制度已10年了。据初步匡算,现阶段每年由外贸公司核拨以及外贸自营企业提留的留成外汇约70多亿美元,按现行外汇调剂价格折算,创汇企业可获税后留利近200亿元。但据笔者最近调查发现,不少创汇企业对留成外汇以及外汇调剂的人民币收益,在管理、使用和核算等方面,存在许多急需解决的问题。一、外汇留成政策并未完全落实。(1) 有些外贸公司没有按规定向供货企业及时、足额核拨留成外汇,个别公司只象征性地给企业支付一点人民币抵作外汇收益。(2) 有的企业对调剂外
China has implemented a foreign exchange retention system for export commodities for 10 years. According to preliminary calculations, at this stage, the foreign exchange retained by foreign trade companies and retained by foreign trade self-operated companies is estimated at more than US$7 billion per year, and is converted according to the current foreign exchange swap price. Foreign exchange earning enterprises can earn nearly 20 billion yuan in tax after they become taxed. However, according to a recent survey conducted by the author, many foreign exchange earning companies have many problems that need to be solved urgently in terms of management, use, and accounting of retained foreign exchange and foreign exchange adjustment of RMB income. First, the foreign exchange retention policy has not been fully implemented. (1) Some foreign trade companies fail to provide foreign companies with foreign exchange in a timely manner and in full amounts as required, and individual companies only pay a nominal amount of RMB to their foreign exchange earnings. (2) Some companies adjust their balance