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国货复进口的大量存在是我国外贸中的一个突出现象。对国货复进口的认识,在三个方面存在着较大争议,即避税是否是国货复进口的主因?国货复进口是否会虚增顺差?保税区建设是否能减少国货复进口?本文以国货复进口的流程为框架,对上述问题进行了分析,并给出了作者独到的见解。
The massive presence of the re-import of domestic products is a prominent phenomenon in China’s foreign trade. Whether the tax avoidance is the main reason for the re-import of domestic products or not? Whether the re-import of domestic products will inflate the surplus? Whether the construction of the bonded area can reduce the re-import of domestic products? In this paper, As the framework of the process of the above problems were analyzed and gives the author’s unique insights.