PDF《协助珠三角的外发加工厂 进入内地市场》

三个主要研究课题报告 Reports on three major areas of study 进入内地市场的重要性 中国在1979年推行改革开放政策,在华南地区大力发展,包括成立经 济特区及为外来投资者提供税务优惠, 鼓励他们到珠三角地区投资.

因为内地 的土地和劳工成本较为低廉,加上获得 税务优惠,不少港商都开始把制造业工 序北移. 近二十多年来,香港企业在广东省 不断发展业务,达到双赢的结果.企业 凭著珠三角的低廉生产成本,令产品在 国际市场上更具竞争力.同时,亦为珠三角地区制造就业.目前,有超过八 万家港资企业在广东省设厂,其中约有 50%属於外发加工企业.港资企业在广 东省的加工厂的主要加工货品包括纺织 品及成衣、电子产品、玩具、钟表等. 在2003年,香港输往内地的货物中有 44%是作外发加工用途;

由内地进口货 物中则有72%与加工贸易有关1 .由此可 见,外发加工贸易对粤港两地的经济均 非常重要. 经过二十多年的发展,现时珠三角 地区的人均收入已大大提高,正步入小 康水平.以2003年计,国内人均生产总 值达9,101元人民币(1,100美元)2 ,而广 东省则为17,213元人民币(2,080美元). The importance of entering the Mainland market China introduced economic reform and the open door policy in 1979. A number of reform programmes were implemented in southern China such as the establishment of the Special Economic Zones and the introduction of tax concessions to attract foreign investments to the PRD. Many Hong Kong manufacturers seized the opportunity and began to relocate their production lines to the Mainland to take advantage of lower land and labour costs as well as the tax concessions offered. The sustained development of Hong Kong enterprises in Guangdong in the past two decades or so has helped achieve a win-win situation in the region. Hong Kong enterprises took advantage of lower production costs in the PRD region to enhance the competitiveness of their products in the international market. At the same time they created job opportunities in the region. Factories set up by Hong Kong-invested enterprises in Guangdong now stand at over

80 000 and about 50% of them are outward processing operations (OPOs). Products processed by these OPOs primarily include textiles and clothing, electronic products, toys, clocks and watches. In 2003, 44% of Hong Kong'

s exports to the Mainland were for outward processing, while 72% of our imports from the Mainland were related to processing trade1 . The figures manifest the economic significance of outward processing trade to the economies of both Hong Kong and Guangdong. After more than two decades of economic development, the per capita income of PRD has substantially increased to a relatively well- off level. In 2003, the per capita GDP of Guangdong was $17,213 协助珠三角的外发加工厂 进入内地市场 Facilitating Outward Processing Operations in PRD to enter the Mainland Market 1. Census &

Statistics Department, HKSARG 1. 香港特区政府统计处 2. 数字来自《中国统计年鉴》及国家统计局网站

69 随著人民的购买力不断提高,内地的消 费品市场也逐渐建立起来. 有见及此,商务委员会认为应该研 究如何协助这些外发加工企业把产品内 销,一方面满足广东省市民日益增加的 需求,协助发展内地消费品市场,另一 方面可为港商制造庞大的商机. 研究及工作进度 商务委员会成立了一个小组研究这 个课题,小组亦访问了一些在内地经营 外发加工厂的企业.∽榱私,在税 务安排方面,内地政府准许外资,包括港资企业,在珠三角设立外发加工厂,在来料及厂房设备方面可得到免税 安排,但制成品必须外销,除非获得批 准,否则不得内销.这些企业一般被称 为「三来一补」企业3 .由於大部分来料 及厂房设备都是进口货品,为防止企业 利用「三来一补」的税务安排走私,如 企业在未经批准的情况下在内地市场销 售这类制成品和不缴交各类税款,可视 作走私处理. 小组亦了解在现有规例下,外资企 业可选择以下列方式在内地市场销售货 物: (1) 三来一补转三资企业 外发加工厂如欲转营内销业务,必 须改变投资方式,成立独资或合资经营 的三资企业4 .三资企业属於有限责任的 法律实体,可申请货物的进出口权和制 成品的内销权.三资企业的全部产品均 可内销,并须缴交有关的关税、增值税 和消费税,须要每年核数和报税,亦要 缴交外资企业所得税. yuan (US$2,080), compared with the national figure of $9,101 yuan (US$1,100)2 . With a rise in people'