鋼鐵進(jìn)出口關(guān)稅政策導(dǎo)向延續(xù)

《國(guó)務(wù)院關(guān)稅稅則委員會(huì)關(guān)于2022年關(guān)稅調(diào)整方案的通知》已于12月15日發(fā)布，其中涉及鋼鐵產(chǎn)品領(lǐng)域的關(guān)稅政策將對(duì)中國(guó)鋼鐵進(jìn)、出口帶來哪些影響?

　　從鋼鐵進(jìn)口方面看，對(duì)比2021年，2022年進(jìn)口商品暫定稅率表涉及的鋼鐵產(chǎn)品由9項(xiàng)增加到27項(xiàng)，2021年原有的9項(xiàng)仍然保留，稅則號(hào)72024900、72031000維持2021年5月初的政策;增加的18個(gè)稅則號(hào)仍維持5月初的關(guān)稅調(diào)整政策，主要調(diào)整品種為生鐵、再生鋼鐵原料、初級(jí)鐵及非合金鋼錠、鋼坯、不銹鋼錠及半制成品以及合金半成品等初級(jí)類產(chǎn)品，暫定最惠國(guó)進(jìn)口關(guān)稅為2%,暫定稅率為零。

　　“初級(jí)產(chǎn)品進(jìn)口優(yōu)惠關(guān)稅的延續(xù)，反映我國(guó)支持初級(jí)鋼鐵產(chǎn)品進(jìn)口的政策導(dǎo)向未變。”蘭格鋼鐵研究中心主任王國(guó)清分析指出，這可有效降低鋼鐵行業(yè)初級(jí)產(chǎn)品的進(jìn)口成本，提升相關(guān)產(chǎn)品的進(jìn)口量。促進(jìn)生鐵、鋼鐵再生原料、鋼坯等初級(jí)產(chǎn)品的進(jìn)口，也有助于降低對(duì)鐵礦石的需求及海外依賴，提升國(guó)內(nèi)資源保障效果。

　　在外貿(mào)出口關(guān)稅方面，出口商品暫定稅率涉及的鋼鐵產(chǎn)品由2021年的18項(xiàng)減少至2022年的17項(xiàng)，2021年分列的ex72011000項(xiàng)高純生鐵項(xiàng)被刪除;所列項(xiàng)產(chǎn)品出口稅率與去年持平，稅則號(hào)72022100、72022900的兩個(gè)硅鐵項(xiàng)延續(xù)2021年5月1日以來取消暫定優(yōu)惠稅率的政策，應(yīng)用25%的出口關(guān)稅;稅則號(hào)72024100、72024900的兩個(gè)鉻鐵項(xiàng)在2021年5月1日暫定稅率由15%提升至20%后，2022年取消20%的暫定稅率優(yōu)惠，應(yīng)用40%出口稅率;其他產(chǎn)品維持20%~40%的出口稅率。

　　對(duì)此，王國(guó)清表示，硅鐵、鉻鐵出口關(guān)稅的提升及其他產(chǎn)品高出口關(guān)稅的延續(xù)，反映中國(guó)對(duì)鐵合金、再生鋼鐵原料等產(chǎn)品的出口限制力度加大，目的是提升企業(yè)出口成本抑制相關(guān)產(chǎn)品出口，以滿足國(guó)內(nèi)對(duì)相關(guān)初級(jí)產(chǎn)品的需求。

　　2021年中國(guó)兩次調(diào)整進(jìn)出口關(guān)稅及出口退稅，2022年再次提升部分產(chǎn)品出口關(guān)稅。蘭格鋼鐵研究中心認(rèn)為，這有助于在統(tǒng)籌利用國(guó)內(nèi)國(guó)外兩種資源的同時(shí)，推動(dòng)鋼鐵產(chǎn)業(yè)鏈產(chǎn)品優(yōu)先在國(guó)內(nèi)應(yīng)用，保障國(guó)內(nèi)市場(chǎng)相關(guān)資源供應(yīng)，進(jìn)而促進(jìn)鋼鐵產(chǎn)業(yè)鏈健康發(fā)展。

　　“在雙碳背景下，本次關(guān)稅政策的調(diào)整，在保證國(guó)內(nèi)需求的情況下，引導(dǎo)合理利用國(guó)外資源進(jìn)行調(diào)配，以促進(jìn)我國(guó)鋼鐵產(chǎn)業(yè)鏈的良性發(fā)展，穩(wěn)定國(guó)內(nèi)市場(chǎng)的運(yùn)行節(jié)奏。”我的鋼鐵網(wǎng)分析指出，綜合來看，本輪稅率調(diào)整對(duì)中國(guó)鋼鐵進(jìn)、出口的整體影響不大，后續(xù)需主要監(jiān)測(cè)海內(nèi)外供需以及價(jià)差變化情況。鑒于目前鋼鐵產(chǎn)品的國(guó)外內(nèi)價(jià)差仍較為明顯，我的鋼鐵網(wǎng)認(rèn)為，為保證供需平衡，不排除2022年會(huì)有鋼鐵進(jìn)出口新政出臺(tái)的可能。

　　在廢鋼外貿(mào)市場(chǎng)，2022年廢鋼的進(jìn)、出口稅率將維持2021年的稅率政策，涉及再生鋼鐵原料進(jìn)口的最惠國(guó)待遇無(wú)變更，暫定稅率延續(xù)5月份的政策，即涉及進(jìn)口的5個(gè)HS編碼項(xiàng)下的進(jìn)口關(guān)稅仍維持零關(guān)稅進(jìn)口;廢鋼出口的最惠國(guó)待遇維持40%出口關(guān)稅稅率，無(wú)暫定稅率。我的鋼鐵網(wǎng)認(rèn)為，在40%的高出口關(guān)稅下，廢鋼出口難有放量;對(duì)于進(jìn)口，零關(guān)稅進(jìn)口政策對(duì)廢鋼進(jìn)口量的擴(kuò)大影響也有限。隨著全球綠色低碳競(jìng)爭(zhēng)的加劇，廢鋼資源對(duì)鋼鐵行業(yè)的重要性不言而喻，中國(guó)廢鋼進(jìn)口量的放量仍有賴于進(jìn)口廢鋼標(biāo)準(zhǔn)的變動(dòng)及進(jìn)口價(jià)差的合理化。

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The Notification of the Tariff Commission of The State Council on tariff Adjustment Plan for 2022 was released on December 15. What impact will the tariff policy in the field of steel products have on China's steel import and export?

In terms of steel imports, compared with 2021, steel products involved in the provisional tariff table of imported goods in 2022 increased from 9 items to 27 items, and the original 9 items in 2021 are still retained. The tariff numbers 72024900 and 72031000 will maintain the policy in early May 2021. The 18 tariff codes added still maintain the tariff adjustment policy in early May, mainly adjusting varieties for pig iron, recycled iron and steel raw materials, primary iron and non-alloy steel ingot, billet, stainless steel ingot and semi-finished products and semi-finished products of alloy and other primary products, temporary MFN import tariff is 2%, temporary tax rate is zero.

"The continuation of preferential tariffs on imports of primary products reflects that China's policy orientation in supporting imports of primary steel products has not changed." Wang Guoqing, director of Lange Steel Research Center, pointed out that this can effectively reduce the import cost of primary products in the steel industry and improve the import volume of related products. Promoting the import of pig iron, steel recycled raw materials, billets and other primary products will also help reduce the demand for iron ore and overseas dependence, and improve the effect of domestic resource security.

In terms of export tariffs, the iron and steel products involved in the provisional tariff rate of export commodities are reduced from 18 items in 2021 to 17 items in 2022, and ex72011000 high-purity pig iron items in 2021 are deleted. The export tax rate of the listed products is the same as that of last year. For the two ferrosilicon items with tariff codes 72022100 and 72022900, the temporary preferential tax rate will be cancelled since May 1, 2021, and 25% export tariff will be applied. After the temporary tariff rate of the two ferrochrome items with tariff Code 72024100 and 72024900 is raised from 15% to 20% on May 1, 2021, the 20% temporary tariff rate preference will be cancelled in 2022, and the 40% export tax rate will be applied. The export tax rate for other products will be maintained at 20 to 40 percent.

In this regard, Wang Guoqing said, ferrosilicon, ferrochrome export tariffs and the continuation of high export tariffs on other products, reflecting China's increased export restrictions on ferroalloy, recycled steel raw materials and other products, the purpose is to increase the export cost of enterprises to suppress the export of related products, in order to meet the domestic demand for related primary products.

In 2021, China adjusted import and export tariffs and export tax rebates twice, and raised export tariffs on some products again in 2022. Lange Iron and Steel Research Center believes that this is conducive to the overall use of domestic and foreign resources at the same time, promote the priority of steel industry chain products in the domestic application, ensure the supply of relevant resources in the domestic market, and then promote the healthy development of the steel industry chain.

"In the context of double carbon, the adjustment of the tariff policy, while ensuring domestic demand, to guide the rational use of foreign resources for deployment, to promote the benign development of China's steel industry chain, stable operation of the domestic market rhythm." My steel network analysis points out that, in a comprehensive view, the overall impact of this round of tax rate adjustment on China's steel import and export is not big, and the subsequent monitoring of supply and demand at home and abroad as well as price difference changes. In view of the current domestic price difference of steel products is still relatively obvious, my steel network believes that in order to ensure the balance of supply and demand, there will be a New Deal on steel import and export in 2022.

In the scrap market, the import and export tax rates of scrap steel in 2022 will maintain the tax rate policy of 2021, and the most-favored-nation treatment related to the import of recycled steel raw materials will remain unchanged. The temporary tax rate will continue the policy of May, that is, the import tariffs under the five HS codes related to the import will remain zero-tariff import. The MFN treatment of scrap export maintains 40% export tariff rate without temporary tariff rate. My steel network believes that with a high export tariff of 40%, scrap exports are difficult to increase; For imports, zero - tariff import policy on the expansion of scrap imports is also limited. With the intensification of the global green and low-carbon competition, the importance of scrap resources to the steel industry is self-evident. The increase of China's scrap imports still depends on the change of the import standard of scrap and the rationalization of the import price difference.