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France's foreign trade has a solid material foundation and good related conditions. France is the fourth largest country in economy, science and technology and industry in the world, and many products have advantages in the world, such as transportation, energy, telecommunications, aviation, aerospace, automobiles, high-speed rail, subway, military industry, petroleum, chemicals, clothing, cosmetics and so on. In agriculture, France is the world's second largest exporter of agricultural products and the world's largest exporter of agricultural food processing products after the United States. France is the largest agricultural country in the European Union and the largest producer of cereals, oil crops, beets, wine, beef and poultry meat in Europe. In recent years, the annual output value of agricultural products has reached 65.5 billion euros. France is located in the western part of the European continent, surrounded by the sea on three sides, with a coastline of 2700 kilometers, including the famous Marseille and Le? Important ports such as Arbol and Bordeaux can be connected with the rest of the world. The expressway is very developed and can lead to all parts of Europe. The English Channel Tunnel connects France and Britain. Air France also extends in all directions. Numerous material bases and good infrastructure provide favorable conditions for France's foreign trade.

I. Basic situation of foreign trade

French enterprises have a series of advantages in the international market: enhancing the competitiveness of French enterprises; Quickly adapt to the international market; The diversification of export products can meet the needs of the international market in many fields (energy, telecommunications, environmental protection, space technology, agricultural food processing, etc.). ).

Although France is not based on trade like the Netherlands, foreign trade still plays an important role in the national economy, and industrial and agricultural production depends on foreign trade to a great extent.

The export of agricultural products, especially grain, has always been France's strength. In 2003, the export value of French agricultural products and processed agricultural products was 39.4 billion euros, while the import value was 30.89 billion euros, with a surplus of 8.565438 billion euros.

In 2003, the import volume of French civil industrial products was 257.59 billion euros, and the export volume was 267.54 billion euros, with a surplus of 9.95 billion euros.

In 2003, the top import and export countries and regions of France 10 were: Germany, Italy, Spain, Belgium, Britain, the United States, the Netherlands, China, Japan and Switzerland. The export destinations are: Germany, Spain, Britain, Italy, Belgium, USA, Netherlands, Switzerland, Japan and China.

In 2003, according to the statistics of French Customs, the trade volume between China and France was 65.438+07.878 billion euros, of which France imported 65.438+03.295 billion euros from China and exported 4.583 billion euros to China, with a deficit of 8.7 87. 12 billion euros. China ranks first among French foreign trade deficit partners. French statistics show that in 2003, China has become France's eighth largest import trading partner after Germany, the United States, Italy, Britain, Belgium, Spain, the Netherlands and Japan.

Second, foreign trade policy.

The EU is the largest economic and trade group in the world today, and France is one of the important members of the EU. Therefore, in addition to formulating separate trade laws and regulations that do not violate the interests of the EU, France must also follow the EU's foreign trade policies like other member States.

Based on its own interests, the European Union divides the countries in the world into five categories according to its political and economic system, geographical region, historical reasons and its relationship with the EU: European Free Trade Area countries, Lomé Agreement countries (that is, countries in Africa, the Caribbean and the Pacific), Mediterranean coastal countries, other members of the World Trade Organization and "state-owned trading countries" (also known as centrally planned economies). The EU generally gives preferential tariffs and unlimited treatment to imported goods (except agricultural products and textiles) from the first four countries, except for goods harmful to safety, health and morality and protected rare and endangered animals and plants. Strict control measures are taken on imports from "state-owned trading countries", and not only the highest tariffs are imposed on many products, but also strict quantitative restrictions are imposed. In recent years, especially since the end of 1989, with the disintegration of the former Soviet Union and the changes in the political and economic systems of eastern European countries, the EU has signed contact country agreements with many of them, established economic agreements at different levels, and has cancelled or will cancel the quantitative restrictions on imports from these countries in stages. China has become one of the few trade targets that are strictly controlled by the European Union and subject to anti-dumping measures. In addition, subject to the EU trade policy, France cannot sign trade agreements with third countries alone.

Generally speaking, the French government adopts administrative means of indirect intervention in foreign trade management, but sometimes it directly intervenes by issuing laws and decrees and issuing notices to importers and exporters, and adopts different principles and policies at different times.

In addition, the important principles and policies of France's foreign trade are all asked and decided by the top leaders of the state or government. Moreover, France also has an inter-ministerial committee under the Prime Minister's Office, which is composed of the heads of the Economic Department of the Ministry of Foreign Affairs, the Comprehensive Department of Foreign Economic Relations of the Ministry of Economy, Finance and Industry, the Ministry of Agriculture, the Equipment Department and other professional departments, and is responsible for studying and reviewing some major issues in the field of foreign trade. It is the responsibility of all relevant departments to implement various foreign trade policies and regulations.

As a "market economy" country, France does not formally formulate a foreign trade import and export plan, but the relevant departments predict the foreign trade import and export throughout the year. The Comprehensive Department of Foreign Economic Relations under the Ministry of Economy, Finance and Industry, the National Bureau of Economic Research and Statistics (INSEE) composed of economic experts from various departments, and major banks all make predictions on the production, finance and currency, foreign trade and other indicators of various sectors of the national economy. The government intervened, encouraged or restricted the import and export of certain products according to the market forecasts of various departments and the new situation of international trade at that time. The French government's trade policy and all-round economic policy are based on its own interests. It can be seen that although France's foreign trade policy follows the EU's policy framework, it also embodies the fundamental principle of the supremacy of national interests.

I) Administration of import trade

As a member of the European Union, France implements the foreign trade regulations and management system of the European Union, but when it comes to the technical and safety standards of imported goods, the relevant guiding regulations of the European Union are first converted into domestic regulations before implementation. The General Department of Foreign Economic Relations of the Ministry of Economy, Finance and Industry participates in the research and formulation of EU foreign trade policies on behalf of the French government, and coordinates the General Administration of Customs, the Ministry of Agriculture, the Ministry of Economy, Finance and Industry and other relevant departments to implement EU foreign trade regulations and management systems. For the import of some special commodities, France continues to implement its own import management measures in accordance with Article 36 of the Treaty of Rome. Some functional departments involved in economic and trade management in France maintain direct counterpart contact with relevant institutions in the EU headquarters, hold regular consultations, and deal with technical problems arising in the process of foreign trade management in a timely manner. French legislation, the latest news of EU foreign trade laws and regulations, and French import trade management regulations were translated from relevant EU guiding trade laws and regulations and published in the French official gazette.

2) Administration of export trade

France is a member of the European Union. In foreign trade, according to the foreign trade policies and regulations formulated by the European Economic Union and its obligations in international organizations and agreements, the government formulates specific policies and measures for French foreign trade, promulgates administrative regulations, and exercises administrative supervision and management over the trade activities of enterprises.

The French government implements a policy of encouraging exports, and general commodities can be exported freely, but only a few products are subject to export management, such as export subsidies for agricultural products and the export of military equipment, high-tech products, nuclear technology and equipment. In order to support the promotion of exports, the French government has continuously taken some measures according to the domestic and international economic and market conditions in various periods.

French tax law stipulates that export goods shall be subject to zero tax rate. Goods with zero tax rate do not have to pay value-added tax at any link, that is, they are completely tax-free. Those who pay taxes can also get a refund. This is one of the important means for the French government to encourage exports. Regarding the operation of zero tax rate, France mainly adopts the way of duty-free purchase, supplemented by the way of paying taxes first and then deducting them. France's export tax rebate system is not managed by a single indicator in the national budget. Moreover, according to the type of enterprise, tax exemption and tax refund are adopted for management.

3) Foreign trade export insurance

The French government usually provides insurance for foreign trade exports through COFACE. Founded in 1946, the company has dual functions. In addition to operating its own insurance business like other insurance companies, it also provides services for state-supported exports or investments. But the two are financially separate, and the latter is directly under the management of the Ministry of Economy, Finance and Industry. 20 ~ 25% of French exports are guaranteed by the company. In the past, the state entrusted the French foreign trade insurance company with some state-owned enterprises holding a majority stake, and UAP was its main shareholder. 1After UAP was privatized in April, 1994, 64% of the shares of French foreign trade insurance company entered the hands of private shareholders. Although the status of French foreign trade insurance company has changed, the French government still entrusts French foreign trade insurance company to continue to manage foreign trade risks that the private sector does not bear. For this reason, the French government amended the insurance law by decree, allowing the state to continue to retain the right to supervise the operation and management of French foreign trade insurance companies and appoint company leaders. At the same time, it will be stipulated that the Minister of Economy and Finance will appoint two government members to the board of directors of the company, and the government has the right to attend various meetings of the company, consult all internal documents and veto the appointment of the chairman and general manager of the company.

Since privatization, French foreign trade insurance company has set up representative offices, subsidiaries or branches in 16 countries, and indirectly established cooperative relations with local companies in 9 countries through the organization form of "credit cooperatives". In addition, since 1995, the medium and long-term credit insurance department has provided a considerable number of project loan guarantees, which is the most important content for French foreign trade insurance companies to serve the country, and its operation is highly transparent. However, the decision to provide medium and long-term credit insurance is made by the Export Credit and Insurance Committee authorized by the Ministry of Economy, Finance and Industry.

4) Policies to encourage exports

1. Develop preferential export loans.

The export enterprise shall formulate a three-year or five-year export development plan, and after the bank designated by the competent department thinks it feasible, the bank will provide the enterprise with a considerable amount of preferential interest rate loans to support the enterprise.

2. Promote exports with development assistance.

France uses capital export to drive commodity export. The French government supports French enterprises to participate in competitive projects through long-term preferential government loans and export credit grants or mixed loans, so as to enhance the competitiveness of French enterprises and help them win contracts finally.

Through its assistance to developing countries, France has promoted the export of French goods and technical equipment. French-speaking African countries are the main beneficiaries of French aid, so French goods can be seen everywhere in these areas.

3. Strengthen the quality of export products.

1On July 22, 1993, the Council of the European Communities adopted directive 93/68, which simplified and harmonized some existing directives on labeling products with the symbol "CE" that meets the safety, hygiene and health requirements of technical products in European technical regulations.

According to EU regulations, the "CE" mark proves that the products meet the requirements of EU technical regulations and can ensure the free circulation of products in the European market.

Commodity inspection in France has always followed the standard of * * *, even worse in some aspects, so French goods generally meet the quality standard of * * *, which provides a reliable guarantee for the export of French goods.

4. Give full play to the role of intermediary organizations.

Some intermediary organizations in France, such as semi-official UBIFRANCE, also shoulder the responsibility of promoting French foreign trade. It mainly provides foreign market information to French foreign trade enterprises, especially exporters, in order to promote the export of industrial and agricultural products.

Guan Hai

I. Overview

(1) definition

1. territory under the jurisdiction of the customs.

1) French customs territory:

According to the provisions of Article 1 of the current French Customs Law, the territories under the jurisdiction of French Customs include the land and sea areas of the French mainland, Corsica, French coastal islands and overseas provinces (Guadeloupe, Guyana, Martinique and reunion island); All or part of the duty-free zones belonging to the customs category can be regarded as the territory under the jurisdiction of French customs.

2) EU customs territory

After the establishment of the EU single market, the free circulation of goods, personnel, funds and services has been realized within the EU 15 member countries, so a new concept: EU customs territory has emerged. It is the sum of customs jurisdictions of 15 member countries. Eu member States

Goods imported from third countries outside the EU are subject to uniform customs rules and uniform customs tax rates.

The customs territory of the European Union basically includes the territories of 15 member states.

2. Import and export

Because EU 15 countries are regarded as a unified big market, the commodity circulation among EU member countries is no longer regarded as import or export, but as introduction.

There's another expedition. Only trade with third countries outside the EU is called import and export.

(2) Customs supervision over import and export.

Generally speaking, the French government has been vigorously encouraging free trade, and the customs has also made great efforts in import and export.

There are fewer restrictions, but that doesn't mean there are no restrictions. Import and export trade as a government

As the executive body of management policy, French Customs' management of import and export is mainly manifested in

The following aspects:

1). Export management

1. Restrict or strictly prohibit the import and export of certain sensitive commodities, such as certain chemicals, biological products and arms. , you must apply for an export license from the competent government department in advance. Customs releases goods with export license;

In addition, France imposed embargoes on some countries, that is, restricted their import and export trade. These measures are mainly aimed at Iraq, but also at Angola, Myanmar, Liberia, Libya and Sierra Leone. Every trade embargo has its particularity.

3. The export of artworks requires special certificates. For example, the export of movies must be approved by the French Film Center before they can be released;

4. According to the relevant French laws, the export of agricultural food requires a "health and quarantine certificate";

5. For high-tech products, including products and technologies that can be used for military purposes, the customs shall supervise the end users to prevent these dual-use technologies from being used for military purposes by importing countries. Customs supervision of sensitive high-tech products includes the following levels:

First of all, the importing country must submit the Certificate of International Import (CII), and the exporter can apply for an export license from SETICE (Service des Titres du Commerce Exterior).

Second, the customs shall examine and release the export license issued by the French Foreign Trade License Bureau;

Thirdly, after one year, the exporter must submit a commodity use inspection certificate (CVL) to the French Foreign Trade Licensing Bureau to prove that the end users of the importing country meet the requirements.

2. Import management

Customs' management of import is mainly reflected in taxation, quota management and origin management.

1) tax: the customs levies two kinds of taxes on goods imported from third countries into the EU single market, one is customs duty and the other is value-added tax; As mentioned earlier, EU 15 member countries have unified their tariff systems, implemented unified tariff policies and unified tax rates. However, there are still great differences among member countries on value-added tax, which is levied by customs of various countries respectively.

2) Tariff rate: EU member states implement "* * * tariff rate" (TDC:TARIF· Douani Yecombe). Before 1 99365438+1October1,this kind of tariff was called "tariff" (T.E.C.: TARIF).

Two. Brief introduction of the General Administration of Customs and Indirect Taxation:

(1) Main functions

French Customs is a tax authority, established in 179 1. Until 1959, he was given the military function of supervising homeland security.

The General Administration of Customs and Indirect Taxation is now attached to the French Ministry of Economy, Finance and Industry, headed by the Secretary of State in charge of the budget, and has nearly 20,000 employees. Since the formation of 1 993 65438+1October1European market, French customs has been entrusted with the mission of the European Union to protect the economies and citizens of 15 member States, especially in combating illegal trade.

Due to the establishment of a large European market and the abolition of tax borders, the functions of French customs have been redefined. In addition to imposing tariffs on imported goods in the traditional sense, cracking down on illegal trade and supervising the entry and exit of goods and people abroad, its functions have also expanded to other fields. At present, the General Administration of Customs and Indirect Taxation has replaced the General Administration of Taxation to be responsible for the management of indirect taxes. But also cooperate with other departments to participate in cracking down on counterfeiting, protecting cultural heritage, protecting the environment or prohibiting the circulation of radioactive materials.

1. Customs: tax authorities

The average annual tax collected by French customs is nearly 300 billion francs (45.735 billion euros, 65.438+0999 is 352.4 billion francs, 53.723 billion euros). The annual tariff accounts for 16% of the French government's revenue. These taxes are mainly composed of consumption tax and direct taxes on certain consumer goods (such as petroleum products, cigarettes and alcohol, etc.). At the same time, the customs collects value-added tax on imported products. For local and different departments, the customs collects various assessed fees, special taxes or additional taxes from non-EU countries, and collects tariffs and various taxes from products from countries outside the EU to support the EU budget.

2. Protecting EU financial interests

At present, the EU budget has grown to 500 billion francs (76.2 billion euros), and a considerable part of this figure is formed by smuggling, which has three forms:

Tax evasion affecting customs revenue, especially avoiding quota tax on imported goods;

Avoiding customs duties in transit procedures enables goods to circulate within the EU without paying customs duties. Most commonly, goods imported from countries outside the EU are not subject to customs duties. Illegal traders use fake documents, steal official seals and forge official seals.

In view of the need of fiscal revenue, it is a long-term and priority task for customs to protect the EU budget to combat tax evasion by illegal traders.

N 1995, EU member states have formulated a coordinated policy to punish tax evasion that is harmful to the EU budget.

2. 1. Combating cigarette smuggling

Customs cracked down on illegal smuggling of cigarettes, prevented illegal sales of loud cigarettes and prevented tax loss.

2.2. Check the value-added tax within the EU.

In the internal trade of EU member States, the payment of value-added tax is carried out among consuming countries, and products are tax-free. In order to crack down on VAT tax evasion, the Customs and State Taxation Administration of The People's Republic of China cooperated together to check the irregularities of invoices and seize the channels of shopping without invoices or false sales. All these behaviors involve illegal competition and smuggling, which facilitates the development of underground economy.

Customs is an economic institution.

The liberalization of international trade requires fair competition between countries and enterprises. The World Trade Organization and the European Union have adopted the same trade policy and determined the rules that the customs should follow. France is the fourth largest trading country in the world and always abides by international trade rules.

Customs is responsible for supervising the implementation of fair trade practices to protect the interests of enterprises. At the same time, the customs imposes anti-dumping duties on imported abnormally low-priced products; Adopt safeguard clauses when facing a serious crisis in a certain field; It guarantees the implementation of the agreements signed by the European Union (these agreements allow tax rates to be reduced according to different countries and the nature of products); It controls the duty-paid price of goods, which is the basis for calculating applicable tariffs; It prevents illegal trade aimed at disrupting customs regulations; In the field of textiles, it implements various fiber agreements and restricts EU member states from importing the most sensitive textiles.

4.*** Same as agricultural policy:

Customs is authorized to be responsible for ensuring the implementation of EU agricultural policies. It supervises the implementation of policies based on the principle of intervention in the price level of agricultural products and equal priority.

-As far as imports are concerned, in order to make up the gap between the international market price and the price implemented by the European Union, the customs collects tariffs and other taxes with the same effect;

-As far as exports are concerned, provide "assistance" when the world market price is lower than the EU price.

In France's domestic market, the customs monitors the delivery of fruits and vegetables, checks the use situation, and monitors the flow of some agricultural products that receive "assistance". Since 1993, the customs has been responsible for all administrative procedures related to agricultural products trade and supervised its flow.

5. Indirect taxes:

For a long time, French customs has been responsible for collecting some indirect taxes (especially domestic taxes on petroleum products). 1993 after the formation of the EU market, it was changed to manage and supervise all indirect taxes, which were previously under the responsibility of State Taxation Administration of The People's Republic of China (mainly tobacco, wine and precious metal products).

Through the management of indirect taxes, the customs is responsible for supervising whether various products conform to the rules of production, trade and sales. At the same time, customs plays an important economic role in grape cultivation, trade of tobacco, petroleum products and seeds of precious metals, cereals and oil crops.

6, foreign trade statistics:

Customs provides detailed foreign trade statistics for the government and important information for enterprises, which is beneficial for enterprises to conduct market research.

Statistics are collected according to the customs declaration of trade with countries outside the EU and the declaration of intra-EU transactions.

These statistics are published monthly, quarterly and annually in BEATRICE database, MINITEL and online. According to the needs, the customs can also conduct research, which is the responsibility of the State Customs Foreign Trade Statistics Bureau.

In addition, the customs plays an important role in consumer protection, transportation (land, water and air), drug control, anti-money laundering, public safety protection, counterfeiting, environmental protection, cultural heritage protection, participation in entry-exit management, anti-smuggling and coastal defense.

(2) Main departments:

In April 2002, the General Administration of Customs and Indirect Taxation was reorganized, and now there are six functional bureaus and the Department of Statistics and Economic Research:

1. Bureau of Human Resources, Social Relations and Organization; (Department of Human Resources, Social Relations and Organization);

2. Sub-direction B programming (budget and medium term);

3. Information and Telecommunications Systems Division;

4. Bureau of Legal Affairs, Litigation, Administration and Anti-smuggling. Fighting fraud);

5. Two-way electronic commerce international;

6. Indirect taxes;

7. Department of Statistics and Economic Research

Third, Sino-French customs cooperation:

According to the cooperation project agreement signed by the government of China and the European Commission, and the results of the project executing agency selected by the European Commission, the French Customs Statistics and Economic Research Department began to participate in the cooperation with the General Administration of Customs of China in foreign trade statistics from 1999. According to the project agreement, the project should end on 200 1, and then be postponed until August 2002 to achieve the expected goal of the project. According to the contract signed between the French Customs and the European Commission, the French Customs has conducted several trainings on French foreign trade statistics in China and France, and the relevant expenses have been paid by the European Union.

According to the project agreement, an expert from the Statistics and Economic Research Department of French Customs visited China for one week and two weeks in June 2000 and August 2002 respectively, and the contents of the visits involved statistical methods. In addition, two training courses on the establishment of foreign trade statistics system were held in French customs; China sent a delegation composed of 13 customs officials to visit Paris in June, 1999; In July 2000, a delegation from China Customs 17 people visited.