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广西西南部与越南东北部山水相连,广西的东兴、防城、宁明、凭祥、龙州、大新、靖西、那坡等8个边境线(市、区)与越南的广宁、谅山、高平、河江4个省接壤,陆地边境线长1020公里。广西的边境地区共有东兴、友谊关、凭祥(铁路)、对口等4个国家一类口岸,有爱店(宁明)、平而关(凭祥)、科甲(龙州)、硕龙(大新)、龙邦(靖西)、平孟(那坡)等8个二类边境口岸,有板烂(宁明)、北山(宁明)、浦寨(凭祥)、那花(龙州)、布局(龙州)、岩应(大新)、德天(大新)、百南(那坡)、那布(那坡)等20多个边民互市贸易点。广西与越南山水相连、语言相同、习俗相近,发展边境贸易具有十分便利的区位优势。
当前广西边贸的主要问题透析
广西边境贸易存在的主要问题是贸易量规模小,普遍存在批量小、品种杂、经营分散等问题;边境贸易产品大多数是日常生活用品和农副土特产等附加值较低的初级产品;受地理、交通等因素的制约,边境贸易的交易成本过大;出口商品档次和附加值低,对边境地区经济发展的拉动力十分有限,之所以存在这些问题,原因很多,分析起来主要有如下这些:
(一)现行边贸政策不够规范
国家管理部门经常对边境贸易政策进行调整,不规范也不固定,影响了边境贸易企业作长远经营的打算,变相鼓励边贸企业实施短期经营行为。
国家的边贸优惠政策目的是让边境地区和边民通过灵活优惠的边贸,尽快脱贫致富,减轻国家扶贫攻坚工作的难度,弥补过去国家对边境地区建设投入不足的遗憾。但从目前边境贸易的实际看,有些地方把边境贸易等同于国对国的贸易管理,卡得比较死,灵活性不够,同时,边境贸易涉及到的部门很多,有些部门人为的把边贸手续复杂化,设置贸易障碍以收取各种费用,这在一定程度上抑制了边境贸易的发展。
(二)边贸优惠政策被打了折扣
现行边境贸易政策规定,边境贸易进口环节增值税减办征收,但按照增值税管理办法,边境贸易进口商品要进入流通环节,其进项税只能按实际征收额抵扣,这样进口环节所缴的增值税又在国内销售环节补征了回来,使得边境贸易的优惠政策大打折扣。
由于周边国家外汇短缺等原因,目前在边境贸易中以人民币结算的比重普遍达到95%以上。按照现行政策,出口退税时必须提供出口收汇核销单,致使以人民币结算的边贸的出口退税政策难以落实。
为了鼓励边贸出口,广西有关部门实行了贷款贴息优惠政策。2003年为每出口1美元补贴6分人民币,而2004年和2005年下降为每出口1美元只补贴3分人民币,扶持力度有所减弱,在一定程度上影响了边贸的出口。

Southwestern Guangxi and Vietnam linked by mountains and rivers of the Northeast, Dongxing, Guangxi, Fangcheng, Ningming, Pingxiang, Lung, and Dah Sing, Jingxi, the slope of the border, such as 8 (cities, districts) and Vietnam's Quang Ninh, Lang Son, Cao Bang, Ha Giang province bordering 4, the land border 1,020 kilometers long. Guangxi border area total Dongxing, Youyiguan, Pingxiang (rail), four national counterparts, such as a port, a love shop (Ningming), ping'erguan (Pingxiang), Kejia (Lung state), Shuolong (Dah Sing), Lung State (Jingxi), Meng-ping (Napo), eight second-class border crossings, Black Plate (Ningming), Beishan (Ningming), Pu Walled (Pingxiang), it spent ( Lung state), layout (Lung state), rock should be (Dah Sing), Germany days (Sun), 100 South (Napo), the cloth (Napo), over 20 border trade points frontier. Guangxi and Vietnam linked by mountains and rivers, the same language, share similar customs, border trade has very convenient location advantages.
At present the main issues of border trade in Guangxi dialysis
Guangxi border trade are the main problem is that small-scale trade, the prevalence of small volume, variety of miscellaneous operating decentralized and other problems; border trade products mostly daily necessities, and Nongfu native products such as low value-added primary products; geography , and other transportation factors, the border trade transaction costs too much; grades and low added value of export commodities, the border region's economic development pulling power is very limited, the reason why these problems, there are many reasons for analysis, the main these are as follows:
(A) The existing border trade policies are not up to standard
State management of border trade policies often adjusted, irregularity or fixed, and affected the border trade business for the long-term operating plans, and to encourage cross-border trade enterprises in disguise implementation of short-term activities.
State border trade preferential policies aim is to border areas and border preferential border trade through flexible, as soon as possible eliminate poverty, and reduce the state's poverty-relief work, the difficulty of the work to make up for past national building on the border areas of inadequate input of regret. But now look at the actual border, in some places, the border trade equivalent to state-to-state trade management, the death card in the comparison, not enough flexibility At the same time, border trade involves many departments, some departments of the border trade procedures are complex , and trade barriers to collect various charges, to a certain extent, curbed the development of border trade.
(B) cross-border trade policies be understated
The existing border trade policies and regulations, border trade import taxes levied by Office, but in accordance with the value-added tax management, border trade of imported goods to enter the circulation chain, its input tax levied only on the actual amount of deductions, such imports and the value-added tax paid links Sales in the domestic link back to these problems, making preferential policies for border trade greatly reduced.
Due to the neighboring countries, such as shortage of foreign exchange reasons, in the border trade in the proportion of the RMB clearing generally more than 95 percent. Under the existing policy, export tax rebates for export exchange earnings must provide verification alone, a result of cross-border trade in RMB clearing the export tax rebate policy difficult to implement.
In order to encourage cross-border trade export, the relevant departments in Guangxi implement preferential policies of the loan discount. 2003 per dollar export subsidies six points renminbi, but in 2004 and 2005 declined for every one dollar export subsidies only 3 yuan to support efforts to have slowed down to a certain extent, affected the border trade exports.
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