Download Perspective on Low-carbon Economy Regulation and Taxation

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Perspective on Low-carbon Economy Regulation and Taxation
Functions of YANTAI Customs Innovation
1.
LIU Xun1, ZHANG Yudi2
Shandong Institute of Business and Technology, China, 264005
2. Boao Translation Center in Yantai, China, 264001
[email protected]
Abstract: The low-carbon economy has become the trend, we must clearly recognize that, despite the
current low-carbon economy in China has been a difficult start, but to lead China to become a new
growth point for economic development, but there still exist to coal-dominated energy structure and
low-carbon technology development and support capabilities, to adapt to low-carbon economic
development and related systems for carbon intensity assessment system and so many obstacles and
bottlenecks. The four basic functions of the Customs of the most important functions of regulation and
taxation of two, how to conduct business innovation and changing the functions of the system to better
serve low-carbon economy, from the perspective of the customs to do to adapt to the relevant low
carbon economy system of preparation, is facing the urgent need to address customs issues. Should learn
from foreign experience has been, from China's national conditions and stage of development, and
explore with Chinese characteristics, low-carbon path of economic development.
Keywords: low carbon economy, modern logistics, customs functions Innovative
1 Introduction
Scientists believe that human activities in the Earth's atmosphere, increasing greenhouse gases is causing
global warming. The biggest role in the promotion of global warming of greenhouse gas is carbon
dioxide, the "vitality" very tough, once emitted into the atmosphere, at least 50 years, most about 200
years will not disappear. Therefore, the implementation of low-carbon economy is considered to avoid
catastrophic climate change, sustainable human development to maintain an effective way. Renmin
University of China School of Economics professor, Ph.D. Yang metaphor: "The large number of global
carbon dioxide emissions caused by the greenhouse effect, the Earth 'fever', while the low-carbon
economy as the 'sick' of the earth out of the one 'anti-fever medicine'. "
Low-carbon economy is low energy consumption, low pollution, low-emission-based economic model,
is the carbon dioxide emissions from fuels significantly reduce the economy. This concept was first
proposed by the UK Energy White Paper in 2003 "Our energy future: creating a low carbon economy"
put forward.
And compared to the traditional model of economic growth, low carbon economy is energy efficient use
of real, clean energy development, the pursuit of green GDP, energy technology and emissions
reduction is the core of technological innovation, industrial structure and institutional innovation and the
fundamental concept of human survival and development change, the ultimate goal is to achieve
sustainable development in the world economy. Although 6 years ago the concept of low-carbon
economy was proposed, but for a long period of time, people belonging to low-carbon economy is still
wait and see phase. The reason is mainly green energy-based low-carbon economy is considered too
costly, immature technology, it is difficult to carry out quickly, and has long been dependent on fossil
fuels, makes it difficult to change the existing pattern of development. However, as oil prices continued
to rise, the voice on climate change become higher and higher, especially last year the global financial
crisis originated in the U.S., so that low-carbon economy once again become "meat and potatoes." This
time, it is not just a new idea, but be treated as the next round of new economic growth point.
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2 The Urgency of Developing Low-carbon Economy
As a low energy consumption, low pollution, low-emission-based economic model, low-carbon
economy is not only the only the future direction of sustainable economic development, but also new
growth after the financial crisis, the main driving force for the realization of low-carbon economy is not
only unit of GDP in 2010 to reduce energy consumption target of 20% made a positive contribution, is
the development of China's economic transformation of the mode to achieve a breakthrough. Economic
development over the past 30 years, that kind of emphasis on heavy and chemical industries in the
economic structure and high energy consumption and pollution at the expense of economic growth has
come to an end. And the bio-energy, solar energy, wind energy, nuclear energy, new energy, and
energy-saving products and carbon products as a symbol of low-carbon economy, green economy, is
creating significant business opportunities and new economic growth point. To this end, this year's
Central Economic Work Conference, clearly the work of the deployment of next year, further strengthen
the energy conservation target responsibility system, strengthen the energy conservation tax breaks key
projects, firmly take control of industry overcapacity of new projects and carry out low-carbon economy
pilot, efforts to control greenhouse gas emissions, strengthen ecological protection and environmental
governance, accelerate the construction of resource-saving and environment-friendly society. In
particular, vigorously promote transformation and upgrading of industrial structure, encourage
enterprises to technological innovation, to promote energy conservation, to promote the revitalization of
the industrial restructuring policy, in line with the idea of low-carbon economy. Yantai City is an
emerging industrial city and the coastal tourist city with abundant resources and favorable geographic
conditions of transport, is one of the important industrial base in Shandong Province with Haiyang
nuclear power station with nation-state, mature wind power generation system, a wide range of methane
energy basis, Yantai has been walking in the forefront of low carbon city development, and according to
this way of walking, will to succeed. To develop low-carbon economy, we first need to clarify a few
errors. First, low-carbon economy is not "high-investment economy." Second, the carbon is not equal to
poverty, low-carbon economy is the low carbon high growth target. Third, the low-carbon economy
does not mean high costs. Fourth, the development of low-carbon economy does not mean completely
abandon the traditional industries. Fifth, low-carbon economy and developing countries to seek their
own development are not contradictory. Sixth, low-carbon economy is not entirely the Government.
Yantai in the development of low-carbon economy, how companies should start saving and emission
reduction has to start, and gradually establish and improve the emerging clean energy industry,
energy-saving environmental protection industry, service and other low-carbon industries. In the above
three main areas, Yantai lot of work has been carried out in full swing it.
3 Customs Revenue from the Two Aspects of Regulation and Innovation and
Boost Economic Growth in Low-carbon
3.1 The Innovation of the Regulatory Functions
3.1.1 The electronic Customs declaration. Yantai Customs should speed up the processing of the
transformation of the e-business to advocate low-carbon economy to achieve 100% electronicization.
Electronization of Accounting manual is another important reform for beneficiary of enterprises.
electronization of the paper manuals, as per the deployment of Qingdao Customs, in improving the
efficiency of the Customs; reducing the consumption of resources; directing fair competition between
banks, and so on. For those who did better in low-carbon of environmental protection, mainly as a
menufactureing & trading enterprise dealing with fabricating and exporting electronics products, which
characterizes numerous manual files, commuting transactions with Customs, Yantai Customs can
accomplish electronic network with BOC and ICBC, which make it time-and-energy saving. If we
achieve the 100% electronization, time will be reduce from 1~2 days to only one hour when accounting
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manuals are operated. It will be comprehensively improve the overall level of Yantai Customs and will
be great breakthrough in e-Customs service.
3.1.2 Classification declaration
Customs declaration, centralized the rule of compliance of enterprise, is a business operation pattern for
classification management of import and export products, integrated some risk factors of enterprise type,
nature of products and logistic information and so on. There will be auto audit and release for most of
low-risk import and export products of the trusted compliance enterprises, while strict audit and
inspection management measures for some high-risk products. Transformation of “paper-human cored,
strict audit” to “auto focus, key audit” will take effect. When it is accomplished, enterprises in Yantai
district will benefit from declaration convenience to improve the declaration speed, reduce the costs,
level up market competition. With the operation of the classification declaration in Yantai, auto release
by the computer for 80% of the import and export products becomes a new declaration model.
According to the figure of Qingdao Customs, the efficiency improved 82.26%, from former 37.2
minutes to average 6.6 minutes now.
On the basis of risk analysis, for low-carbon economic development enterprises, import and export
declarations can choose low-risk model for declaration. The declaration of Low-risk pattern will be one
third faster than that of "high-risk key audit" mode. Potential risks of high-risk model is 4-5 times more
than that of low-risk pattern. Under the pattern of classification clearance, Yantai Customs can focus on
the high-risk products. The appeal of High efficiency declaration will direct the enterprise to cherish the
Enterprise Trust Level and compliance operation. IKEA (China) Investment Co., Ltd is a good example
for it. In order to achieve it, the following should be done: Firstly cost, increased efficiency of Customs
declaration will greatly reduce the logistics cost, low risk inspection rates, which bring in low cost of
Customs clearance. Secondly Efficiency, Improving logistics efficiency is to improve the
competitiveness, Customs declaration efficiency will increase the logistic efficiency, so the enterprise
can control the process of the distribution properly. Thirdly credit, with the increment of the efficiency
of the Customs declaration and logistic, we can finish orders completely, which will level up its credit.
Fourthly Culture, Compliance-to-Facilitate principles of the Customs will promote the enterprises to
level up their self-discipline, then form a healthy culture of Compliance. All these four elements
together patch up a business development account.
In addition, Yantai Customs may take the measure "classification clearance - Customs declaration
documents compilation together." which is one of the two forms of "temporary documents", specifically,
it refers to the pattern to act declaration to the Customs in paperless, by the Customs at the same time
normal audit clearance and other operations will be taken. "Temporary document" can be eliminate the
work for enterprises with Customs, so it can reduce the clearance costs and improve the efficiency. Also
the rule can stimulate the enterprise to level up their management system, enhanve the idea of the law,
and expand the amount and scope of the trust enterprises.
3.1.3 Customs Declaration Appointment
Customs Declaration appointment is a special declaration type excluding the normal workday business
to help the enterprises finish the declaration issues. Yantai Customs insist in the principle of “Special
Issue, Special Treatment”, there will be 24-hour on duty appointment for enterprises, so they can clear
Customs at any time, any day. Implementation of Site Clearance will greatly ensure the material
importing and put them into fabrication without any delay. The new strategy will further speed up the
declaration rate, and effectively improve the Customs declaration.
3.1.4 Regional Customs
The region Customs is consistent with the Customs clearance of export and import of goods specified
conditions, they can choose related to the protective unit of declaration by any Customs, which the
goods are actually ports of entry or exiting procedures for Customs clearance of goods to a Customs
clearance. This efficient mode eliminates more trouble for local businesses in the port of Yantai and
other back and forth between the other two places, so that enterprises in the local declaration, port
clearance. Documents for Customs clearance in the region than the fast clearance orders, chargeback
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fast, and transit of goods for shipping than the low rate of identification can be said that both transit and
Customs clearance mode of a combination of advantages.
With the powerful support of the national energy consumption, low pollution, low-emission-based
"low-carbon economy" model of development, right now, there are Yantai China Resources Wind
Power now has (Yantai Penglai) Co., Ltd., Hunan Electric wind (Shandong) Co., Ltd. and other Home
wind energy companies, which initially form industry cluster effect. Yantai enterprises right now
enrolled into the wind energy industries state-owned, private and other enterprises have exceeded 20.
Yantai has become the province's largest wind power installed capacity of prefecture-level city. With the
continuous development of production, these companies import materials and parts through Customs,
and other logistics sectors are increasingly high requirements. In order to match the economic situation
and actual needs of enterprises development situation, Yantai Customs has introduced new services and
convenient Customs clearance measures of energy enterprises, so as to expand the import of equipment.
By the way in the promotion of foreign trade balance and effective support to the enterprises to adjust
product structure, Yantai Customs change the mode of economic development.
Before Customs declaration for import and export activities between the low-carbon products
manufacturing enterprises, due to a wide variety of imported equipments and parts, businesses often
encounter classification problems, and classified declarations caused by in accurate change will directly
affect the efficiency of Customs clearance. Yantai Custom’s clearance set up a special Advisory Panel to
guide enterprises to standardize their reporting. Single trial can be arranged, classified departments and
enterprises to establish line contact, the organization under the plant operational backbone of special
training, field visits difficult commodity classification, the classification of scientific methods to explore,
in the declaration to address potential problems before the event, to avoid the deletion of Single,
chargeback risk, which can greatly improve the speed of Customs declaration. In accordance with the
normal declaration process, we must accept the goods, which arrive at the port Customs inspection.
Customs for the import of large enterprise groups and other equipment such as generators, owing to
sophisticated equipment, high prices, weight, packaging requirements strictly, once open the package
inspection, may affect the safety of transport equipment, and will produce the high cost of production,
can not be implemented in the Customs inspection site. Special circumstances for the goods and the
actual needs of enterprises, under the premise of ensuring the regulatory, Yantai Customs through the
"door clearance" measures, arrangements for Customs officers under the plant with the goods in the
inspection of cargo handling at the same time, so that not only saves opening hours, saving cost and
logistics companies to ensure the safety of the goods.
3.2 The innovation functions of the tax
3.2.1 The convenience of measures "the first release after the tax," through customs can simplify
customs clearance procedures and shorten the declaration time.
In order to import the advanced technology, equipment, key parts, energy and raw material for the
development of the low-carbon economy , the Customs can set up a special research group to conduct
field research and serious argument, set up a "green channel", simplify customs procedures and shorten
the declaration time. Under the premise of security of the banks and other financial institutions, we can
take the tax customs declarance measures first. Under such circumstances, as long as the enterprises
apply for the "online payment" and obtain bank guarantees, the enterprises can ask the release of goods
before they pay the actual taxes, then pay the tax within the payment period. If it is difficult to provide a
bank guarantee, by the Department approval, the companies can use the assets morgage; AA businesses
can avoid security declaration.
3.2.2 The customs assist the companies to apply for tax reduction and go through the tax guarantee.
urity declaration.
According to the notification of “ the adjusted import tax policy of large-scale environmental protection
and resource comprehensive utilization equipment, and other major technologies " released by the
Ministry of Finance, starting from June 1, 2010, the large-scale environmental protection and resource
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comprehensive utilization equipment, emergency diesel generators, airport baggage automatic sorting
system, heavy-duty forging hydraulic press manufacturer in the import of key components, raw
materials, can have tariff and import value-added tax-free preferential policies. This notification also
points out that separation of the rotary membrane reactor, rotary microfiltration unit, from acid tower
(gas utilization), spray saturator (gas utilization), wood product line and related raw materials or
components is not eligible for duty-free concessions.
For those newly imported advanced low-carbon green products, further eligibility of
tariff reduction and exemption from the customs is required. Also, the Customs may create “green
channel” for arrived goods for quick tax guarantees and release procedures to ensure that enterprises
may carry on their production promptly. Meanwhile, the customs officers may conduct in-depth
field-based research, by tracking the production process, follow-up to master the principle and
characteristics of equipment, consultants, equipment, etc. In addition, the customs officers guide the
enterprises to organize related documents, to actively seek instructions from higher authorities, and
assist those eligible enterprises successfully applying for tax exemption and reduction of imported
equipments.
The nuclear power project situated in Haiyan, Yantai, Shandong, is the first nuclear power plant in China
adopting the AP1000 technology developed by Westinghouse U.S. recognized as the state-of-art third
generation one. The total investment of this project is 400 billion, in which the value of imported
equipments and materials is 18 billion U.S. dollars.
Yantai Customs has given great attention and active supports to the construction of Haiyang Nuclear
Power Plant. As the chief customs of the Haiyang project, customs offices have actively involved,
responsibly followed the progress from the very beginning of this project. Officers carry out several
field researches, including the promotion of the customs tax policy, explanation of potential questions,
etc.
Due to the fact that Haiyang project applies the national policy more specifically than others, as well as
the highly specialized feature of imported equipment, Yantai Customs specifically appointed for the
enterprise backbone of the business as a liaison from the practical view of the actual situation, to help
businesses apply for remission of tax incentives and for the tax guarantee. This series of actions assist
enterprises avoiding policy detours, saving much time and financial costs.
Importing highly specialized equipment and materials is fully supported by the national preferential
policies of the development of nuclear industry, and can be transported quickly and easily to the
construction site for installation.
3.2.3 Customs Bonded Port of Yantai actively promotes the development of low-carbon economy
through Bond Policy. Customs Bonded Port integrates Free Trade Zone, bonded port of Yantai, bonded
Logistics Park, ship terminals, export processing zones and other facilities in one, implements close,
information and intensive supervision, and can benefit from tax policy and foreign exchange
management policy.
Major tax policies include preferential policies of foreign goods, goods from port to enter the domestic
sales according to the relevant provisions to make the customs declaration procedures, according to the
actual state taxation of goods to levy the tax, domestic goods into the port area treated as exports and
perform the tax refund, goods trade of the enterprises within the port area e does not levy value-added
tax and consumption tax. For low-carbon enterprises are encouraged to be constructed in the
environmental protection area, for the high-pollution enterprises are refused to enter the area.
4 Conclusion
In the current financial crisis, developed countries have considered the development low-carbon
economy as the key industry to boost economic recovery, and started to promote the worldwide
low-carbon economy. Particularly, several developed countries intend to establish proposed law of
"carbon tariff"; meanwhile, some international organizations propose that "carbon tariff" could be
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applicable to international trade rules.
Carbon export tariff, which applies to the products do not meet low carbon standards, is an indirect tax
collected by the government. In the WTO and free trade negotiations, developed countries have been
implementing "low carbon" concept, environmental products, low carbon or climate-friendly products,
product standards, environmental protection as the carbon in the name of the real means of trade
protection and to discuss non-"low carbon" products, services and technologies impose a "carbon tariff."
Through active participations of the export levy national trend of such economy. In terms of the strategy,
we should respond to "low carbon" challenge, deploy ahead , gain the first chance. To carry out
low-carbon economy is a trade policy practice to deal with the future possible barriers which can
promote the development of the environmental protection industry, reduce the policies of the potential
green trade barriers, correctly guide the sustainable development of China's foreign trade.
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