一、皮革加工贸易调整的背景 

a/Leather processing trade adjustment background 

　　按照国务院的统一部署和要求，自2005年以来，国家相关部门协调配合，多次出台措施调控“两高一资”产品出口，先后取消或降低部分产品 出口退税 率、加征出口 关税 、调整加工贸易政策、加强 海关 监管和打击走私、加强出口企业环境监管和发布“双高”(高污染、高环境风险)产品名录等。同时，通过提高行业准入门槛、淘汰落后产能、严格执行安全生产和环保标准等措施，控制“两高一资”行业的生产和投资。 

In accordance with state council unified arrangements and requirements,Since 2005,The relevant state department coordination,On many measures to adjust and control"Two higher information"The products are exported to,Has to cancel or reduce the part of the product Export tax rebate rate/Imposing export tariff /Adjust processing trade policy/strengthen The customs Supervision and cracking down on smuggling/To strengthen the environmental monitoring over export enterprises and release"Tends to"(High pollution/High environmental risk)List of products such as.At the same time,By improving industry admittance threshold/Elimination of backward production capacity/Strict implementation of safety production and environmental protection standards etc,control"Two higher information"Industry production and investment. 

　　生皮加工因鞣制过程存在一定污染，被列入高污染行业，根据国家产业发展和宏观调控需要，为维持皮革行业长期以来形成产业分工和上下游企业配套关系，对生皮加工贸易政策进行调整，禁止以进口生皮直接出口半成品革、成品革为目的生皮加工贸易;允许开展以出口皮革制品及其他制品或深加工结转为目的进口生皮加工贸易业务。并以2005年开展生皮加工贸易的企业为基础，不再批准新增企业开展生皮加工贸易业务;禁止生皮加工贸易企业开展外发加工业务，并对生皮内销的数量和加工贸易手册展期的时间进行了严格的限制;增加环保考核指标，即生皮加工贸易企业必须取得省级环保部门出具的《生皮加工贸易企业环境保护考核合格证明》，并要接受每3个月或不定期开展的环保抽查，不达标企业取缔生产资格。上述政策的执行期限为截止到2008年底，对促进皮革行业的健康发展发挥了重要作用。 

Rawhide processing for tanning process there is pollution,Are on a high pollution industry,According to the national industry development and the macroeconomic regulation and control need,In order to maintain leather industry for a long time formed industrial division of labor and downstream enterprises supporting relationship,Processing trade policy to raw hide to adjust,Prohibited from import raw hide direct export semi-finished leather/Finished leather for the purpose of raw hide processing trade;Allow to carry out export leather products and other products for the purpose of further processing transfer or import raw hide processing trade business.And in 2005 to carry out rawhide processing trade enterprise as the foundation,No longer approval new enterprises rawhide processing trade business,Ban rawhide processing trade enterprises outward processing business,And the number of domestic raw hide and processing trade manual extension of the time for the strict limit;Increase the environmental assessment index,Namely rawhide processing trade enterprise must obtain the provincial environmental protection issued by the department[Rawhide processing trade enterprise environmental protection assessment certificate],And to accept every 3 months or not regularly carry out environmental protection check,Not the enterprise banned production qualification.The above policy execution time limit for by the end of 2008,To promote the healthy development of the leather industry has played an important role. 

　　二、2009年8号公告和37号公告在延续控制“两高一资”产品出口政策措施的同时，重点结合金融危机日益恶化情况下皮革行业和企业面临的生存问题，提出了可行的解决路径，解读如下： 

two/2009 no. 8 announcement and 37 number announcement on in control"Two higher information"Products export policies and measures at the same time,Key financial crisis with the worsening situation of leather industry and enterprise facing the survival problem,Puts forward a feasible way to solve,Read as follows: 

　　(一)允许进口生皮加工制成半成品革或成品革后，转至下游皮革制品企业，并由其进一步加工制成皮革制品后复出口，继续保留对生皮加工贸易实行企业总量控制和进口总量控制;继续执行对生皮加工贸易企业环境保护考核，对符合条件的企业出具有关证明并组织三个月或不定期抽查，对不符合环保考核细则要求的，立即通知商务主管部门。商务主管部门不予审批、 海关 不予备案。 

(a)Allow the import raw hide processing semi-finished products made of leather or finished products after leather,Turn to the downstream leather products enterprise,And the further processing of leather products made after export,Continue to keep on raw hide the processing trade enterprise implement total amount control and import of total amount control;Continue to carry out a rawhide processing trade enterprise environmental protection assessment,To meet the conditions of the enterprise issued by relevant evidence and organize three months or not regularly check,Does not meet environmental protection requirements of the evaluation rules,Immediately notify the department in charge of commerce.Competent commercial departments shall not for examination and approval/ The customs Record not to. 

　　(二)允许开展进口半成品革出口成品革的加工贸易业务，不按加工贸易禁止类出口商品管理 报关员培训

(two)Allow to carry out import semi-finished leather export finished leather processing trade business,Not according to the processing trade of prohibited export commodities management Custom officer training

　　2009年8号公告明确提出“允许开展进口半成品革直接出口成品革的加工贸易业务，不按加工贸易禁止类出口商品管理。鼓励企业以加工 贸易方式 进口半成品革，将加工污染环节留在境外。为企业稳定外需市场份额创造了条件。 

2009 no. 8 announcement clearly put forward"Allow to carry out import semi-finished leather direct export finished leather processing trade business,Not according to the processing trade of prohibited export commodities management.Encourage enterprise to process Trade way Import semi-finished leather,Will processing pollution link in overseas.Now for the enterprise stable market share created conditions. 

　　(三)允许进口半成品革出口半成品革加工贸易业务 

(three)Allow the import semi-finished leather export semi-finished leather processing trade business 

　　半成品革进口后，企业根据客户对皮革厚度的要求，进行机械剖层处理，产生二层半成品革，由于头层和二层皮的加工工艺、设备和市场不同，大多数企业对二层半成品革不再深加工就直接转给其他企业，以往二层半成品革不得直接出口必须按内销征税处理。针对上述问题，2009年37号公告以例外标注条款的方式明确了允许进口半成品革出口半成品革，使同样属于半成品革的二层部分也能享受加工贸易政策，减轻了企业的成本压力。从根本上实质性地解决了进口半成品革进行剖层处理后二层半成品革无法开展加工贸易业务的难题。 

Semi-finished leather after import,Enterprise according to the requirements of customers to leather thickness,Mechanical split processing,Produce second floor semi-finished leather,Due to the head layer and the second floor leather processing technology/Equipment and market different,Most of the enterprise to second floor semi-finished products deep processing of leather no longer directly to other enterprises,In the past 2 semi-finished leather may not directly export tax treatment according to the sale in domestic market.In view of the above questions,In 2009, 37, with exception announcement marked terms the way clear to allow the import semi-finished leather export semi-finished leather,Make the same belongs to the second part semi-finished products leather can also enjoy the processing trade policy,Reduce the enterprise cost pressure.Fundamentally solve the substantial import semi-finished leather to split second after processing semi-finished products leather can't develop processing trade business problem. 

　　(四)允许开展进口成品革出口成品革的加工贸易业务，不按加工贸易禁止类出口商品管理。 

(four)Allow to carry out import finished leather export finished leather processing trade business,Not according to the processing trade of prohibited export commodities management. 

　　据了解，部分企业进口成品革根据顾客要求进行皮革整理(如：打软、磨革、抛光等对其表面或底部进行机械处理)及涂饰(如：喷涂上色、压纹等表面处理，美观皮革、符合顾客的物理等皮革特性要求)，基本没有污染。2009年37号公告(以例外标注条款方式)明确允许进口成品革出口成品革的加工贸易业务。

It is understood,Some enterprises import finished leather according to customer requirements for leather finishing(if:Play soft/Grinding leather/Polish on the surface or bottom to do mechanical processing)And finishing(if:Spraying coloring/Embossing and surface treatment,Beautiful leather/To meet customer requirements, such as physical properties of leather),Basic no pollution.In 2009, 37 number announcement(With exception clause mark way)Clear allowed to be imported finished leather export finished leather processing trade business.