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补偿贸易

A.基本概念

补偿贸易（Compensation Trade）又称产品返销，指交易的一方在对方提供信用的基础上，进口设备技术，然后以该设备技术所生产的产品，分期抵付进口设备技术的价款及利息。

早期的补偿贸易主要用于兴建大型工业企业。如当时苏联从日本引进价值8.6亿美元的采矿设备，以1亿吨煤偿还；波兰从美国进口价值4亿美元的化工设备和技术，以相关工业产品返销抵偿。

后期的补偿贸易趋向多样化、不但有大型成套设备，也有中小型项目。我国在80年代，曾广泛采用补偿贸易方式引进国外先进技术设备，但规模不大，多为小型项目、近年来外商以设备技术作为直接投资进入我国，故补偿贸易更趋减少。但是，随着我国市场经济的发展，补偿贸易在利用外资，促进销售方面的优越性不容忽视。B.补偿贸易的作用

a.补偿贸易对设备技术进口方的作用。 企业通过补偿贸易引进设备技术，可解决其缺少资金进行设备更新和技术改造的难题，从而使产品得以升级换代增强市场竞争能力（包括国际市场和国内市场）。

 设备技术进口方将产品返销，在抵偿设备技术价款的同时，也利用了设备出口方在国外的销售渠道，使产品进入国外市场、以进口设备技术来带动产品的出口，称之为“ 以补偿贸易方式引进的设备技术，往往并不十分先进，甚至是二手设备。但如果产品能够运销且市场前景良好，设备价格合理，则对发展中国家增加产品出口，扩大国内就业机会，提高地区经济发展水平仍是有利的。b.补偿贸易对技术出口方的作用

 出口方在提供信贷的基础上，扩大设备和技术的出口。 出口方出于转移产业的需耍，通过补偿贸易方式将产业转移至发展中国家，既获得了转让设备和技术的价款，又从返销商品的销售中获取利润，可谓是一举两得。

C.现代补偿贸易的特点

 跨国公司经营多元化有利于开展补偿贸易扩大设备技术出口。补偿贸易是一种易货贸易，以设备技术和相关产品相交换，供方既承担供应所需的设备技术，又承担销售作为抵偿的相关产品。如果是单一的设备制造商，就难以接受这种易货方式。随着跨国公司多种经营的迅速发展，生产企业前向经济一体化已日臻完善。在国内外有广泛的销售代理或建立了自己的销售公司，使生产企业有能力销售相关的返销产品，从而把补偿贸易作为一种扩大售资本货物的手段，并以此获取双重的利润。 世界分工进一步发展，产业转移向纵深展开是补偿贸易的又一促进因素。一些发展中国家的经济，近年来有了长足的进步，良好的投资环境使发达国家将部分技术和资本密集型产业向发展中国家转移。尽管其中大部分产业转移是为了占领国外市场，但也有相当一部分产品是返销的或者是用来装配整机的零部件。以产业转移为目的，设备技术出口方主要是从返销产品中牟取利润，而不是主要从出口设备技术中牟利。而设备技术进口方则通过信贷方式，引进较为先进的设备技术，建立生产基地，同时又出口了产品，这构成了可能达成补偿贸易的又一基础。 设备技术的先进性是补偿贸易双方的主要矛盾。为了加强对先进技术和设备的控制，发达国家的有关企业在产业转移中，面对市场的激烈竞争，采取了不同的方式。常见的是直接投资，只是利用东道国的土地、劳动力以及原料、动力资源，而把生产技术和设备的所有权、使用权部控制在自己手中、但由于补偿贸易对设备技术出口方有着双重利润的吸引力，使得进口方也有了争取引进先进设备技术的能力。双方达成交易的关键是：（1）技术设备出口方之间的竞争态势；（8O年代，波兰向西方出口的电子和机械产品中，属于补偿贸易返销的占

2）返销产品（或零部件）的市场前景：（3）设备技术进口方的配套能力：（40％～50％。

4）偿付条件

以进带出”的方法，是当代中小型补偿贸易的一大特点。

D.补偿贸易的业务要点

以下三个方面，是补偿贸易业务必须重点明确的内容

  引进设备技术的先进性、适用型及其保障措施。对引进的设备技术，必须就其质量保证和技术合作方式作出明确规定，技术上至少应该是领先于国内水平，并在国际上也较为先进的、设备供应方并应对涉及工业产权的问题作出保证。

返销产品抵偿设备技术价款的规定。回购是设备出口方的基本义务。我国在补偿贸易中，通常用直接产品补偿。但在具体交易中，有不同做法：（l）全额补偿。全部设备技术价款由等额的返销产品抵偿。（2）部分补偿。由设备进口方支付部分现汇，其余大部分价款通过返销产品补偿。（3）超额补偿、要求设备出口方承诺回购超过补偿金额的返销商品。（4）以相关劳务补偿。这是一种来料加工相结合的补偿贸易，即引进设备技术后，接受对方的来科来件加工业务，以工缴费抵偿设备技术价款。

 偿还期限和结算方式。偿还期限和返销商品的数量和价格直接相关。必须对返销商品的作价原则、定价标准和方法作出规定，并应通过约定返销商品的数量或金额，安排偿还期限。补偿贸易虽然是以产品抵偿设备，但并非直接的易货贸易双方仍要通过货币进行计价支付。设备进口方必须掌握先收后付的原则，选择适当的结算方式。通常采用的方式有：对开信用证、托收、汇付（结合银行保函）等。

E.结语

采用补偿贸易方式，引进先进的技术设备，同时“以进带出”。利用设备供方的销售能力，进入国外市场，是利用外资的一种有效途径。当前国际经济合作发展迅速，产业转移的范围已突破了劳动密集型产业，而延伸至技术密集型和资本密集型产业。我国企业如能抓住这一契机，充分利用自身的优势，使得补偿贸易方式在利益Compensation trade A.basic concept Compensation Trade(Compensation Trade)say again products, refers to the party the annoyance in the Trade, on the basis of providing credit imported equipment technology, and then, with the equipment technology by the production of products, staging of imported equipment technology over pay price and interest.Early compensation trade is mainly used in the construction of large industrial enterprises.As the Soviet union was imported from Japan value of $860 million, with 1 million tons of mining equipment of coal repay;Poland imports from the us $4 billion worth of chemical equipment and technology, to relevant industrial product wearproof.and counter.Later the compensation trade tends to diversification, not only have large complete sets of equipment, also have small and medium projects.In the west, Poland 8O export electronic and mechanical products, belong to the compensation trade wearproof.and 40% ~ 50%.Our country in the 1980s, was widely adopted compensation trade way to introduce advanced foreign technology and equipment, but scale is not large, more for small projects, in recent years with equipment technology as a direct foreign investment into China, so compensation trade more hasten is reduced.But, with the development of market economy in China, compensation trade in the use of foreign capital, promote sales superiority nots allow to ignore.B.compensation trade role A.compensation trade technical equipment importer's role.• enterprise through the compensation trade bring equipment technology, can solve their lack of capital equipment renewal and technological transformation problem, thus we make our products to upgrading and enhance the market competition ability(including international market and domestic market).• equipment, technology import products in the annoyance fully-burdened anti-subsidy equipment technology, but also of the price by the exporter in foreign equipment sales channels, make the product into foreign markets, to import equipment technology to drive the product export, called “to enter into bring out” method, is a contemporary of small and medium-sized compensation trade a feature.• introduced in compensation trade way, often aren't very technical equipment advanced, even second-hand equipment.But if the product to marketing and market prospect is good, the price is reasonable, the equipment for developing countries to increase product export, expanding the domestic employment opportunities, improve regional economic development level is still beneficial.B.compensation trade on the technology export square role • the exporter in providing credit basis, expanding the export of equipment and technology.• the exporter of transfer industry need to play, through the compensation trade pattern will industry shift to developing countries, not only get transfer price, the equipment and technology from wearproof.and sales of merchandise and profit, it is kill two birds with one stone.C.the characteristics of modern compensation trade • the multinational corporation management diversification contributing to the development of compensation trade expansion equipment technology export.Compensation trade is a barter trade to equipment technology and related products in exchange, the supplier is bear supply equipment technology, and undertake the relevant product sales as a counter.If a single equipment manufacturers, it is difficult to accept such a barter way.As multinational companies of the rapid development of diversified management, production enterprise to economic integration has before being perfected.At home and abroad, have extensive sales agent or set up their own sales company, make the production enterprise has the ability to related sales of the products, thus the annoyance of compensation trade as a kind of expansion of capital goods sold and thereby get double means the profits.• world further development, industrial transfer division for further spread is another compensation trade promotion factors.Some developing countries in recent years, the economy had great progre, good investment environment make developed countries will be part of technology and capital intensive industry shifting to developing economies.Though most industry shift is in order to capture foreign markets, but there are also a significant part of the product is the or are used to aemble the annoyance machine parts.For the purpose to industrial transfer exporter and equipment technology mainly from wearproof.and products, not exorbitant profits mainly from profiting exporting equipment technology.And equipment technology the importer, through the credit, introducing more advanced equipment technology, establishing production base, and export a product, this constituted may reached another foundation of compensation trade.• equipment technology advanced nature is the main contradiction of compensation trade both sides.In order to strengthen the control of advanced technology and equipment, the relevant enterprises in developed countries in industrial transference, face the keen competition of the market, took a different approach.Common is direct investment, just using host land, labor and raw materials, power resources, and the ownership of the production technology and equipment, acce control in their own hands, part due to compensation trade technical equipment the exporter has double profit appeal, make the importer has introduced advanced equipment technology for the ability.The two sides reach a deal are:(1)the key technical equipment the exporter of competition between situation;(2)wearproof.and products(or parts)market prospects:(3)equipment technology importer's supporting ability:(4)pay conditions D.compensation trade busine points The following three aspects, is compensation trade must focus clear content • introduce equipment technology advancement, ShiYongXing and safeguard measures.The imported equipment technology, must the quality aurance and technical cooperation method explicitly provided, technology should at least is the leader in domestic level, and in the international advanced, equipment supplier and to deal with the problems involving industrial property rights guarantee.• wearproof.and products counter equipment technology price regulation.The buyback is equipment the exporter's basic obligation.Our country in compensation trade, usually with direct product compensation.But in specific transactions, a different approach:(l)full compensation.All equipment technology by the price for the annoyance products counter.(2)of compensation.Importer part payment by equipment spot, most of the rest of the price through wearproof.and product compensation.(3)exce compensation, requirement undertakes exports of equipment more than the amount of compensation for the buyback annoyance goods.(4)to relevant labor compensation.This is a kind of proceing combination of compensation trade, i.e.introducing equipment technology, accept their minerals to families with GongJiaoFei counter proceing busine, technical equipment cost.• time limit for repayment and settlement.Time limit for repayment and wearproof.and commodities directly related to the quantity and the price.For the goods to the annoyance pricing principles, pricing standards and methods, and shall make provision through agreement the quantity of a commodity or amount annoyance, arrange time limit for repayment.Compensation trade is, although based on products counter equipment, but not direct barter trade both sides still pay by currency valuation.Equipment importer must master the principle of first pay after harvest, choose proper settlement.The usual way: l/c, collection, four-color remit(combined with bank guarantee), etc.E.epilogue Using compensation trade way, introduce advanced technology and equipment, while “to enter into bring out”.Using equipment supplier sales ability, into foreign markets, the utilization of foreign capital is an effective way.The current international economic cooperation development is rapid, industrial transfer range break through the labor-intensive industries, and extends to technology-intensive and capital-intensive industries.Our country enterprise like can seize this opportunity, making full use of their own advantages, make compensation trade in distribution of interests, way market control and independent operation on unique advantages use.补偿贸易概述

补偿贸易双方的关系属于国际贸易范畴内买方与卖方的关系，买方对购进的机器设备或技术知识等，拥有完全的所有权和使用权，卖方在工厂企业内不占有股份。这种形式既利用了外资，也扩大了商品的销售渠道。补偿贸易常与加工贸易相结合，通常称为“三来一补”。由于补偿贸易的持续时间较长，一般为10～20年或更长，多数情况下金融机构要直接或间接参予。实行补偿贸易对买方来说可以解决资金、外汇的不足，并可利用机会开拓海外市场创汇；对卖方来说可扩大产品销路，增加出口，并可获得稳定的供货源。补偿贸易的缺点是形式不太灵活，达成协议较难，手续较繁琐，风险较大。1931年德国首先采取这种方式，前苏联和东欧国家在与西方的贸易中也常利用这种方式。中国改革开放后也开始采用这种方式。

补偿贸易又称产品返销，指交易的一方在对方提供信用的基础上，进口设备技术，然后以该设备技术所生产的产品，分期抵付进口设备技术的价款及利息.早期的补偿贸易主要用于兴建大型工业企业。如当时苏联从日本引进价值8.6亿美元的采矿设备，以1亿吨煤偿还；波兰从美国进口价值4亿美元的化工设备和技术，以相关工业产品返销抵偿。

后期的补偿贸易趋向多样化、不但有大型成套设备，也有中小型项目。20世纪80年代，波兰向西方出口的电子和机械产品中，属于补偿贸易返销的占40％～50％。

我国在20世纪80年代，曾广泛采用补偿贸易方式引进国外先进技术设备，但规模不大，多为小型项目、近年来外商以设备技术作为直接投资进入我国，故补偿贸易更趋减少。但是，随着我国市场经济的发展，补偿贸易在利用外资，促进销售方面的优越性不容忽视。

补偿贸易的种类

按照偿付标的不同，补偿贸易大体上可分为三类：

1、直接产品补偿。即双方在协议中约定，由设备供应方向设备进口方承诺购买一定数量或金额的由该设备直接生产出来的产品。这种做法的局限性在于，它要求生产出来的直接产品及其质量必须是对方所需要的，或者在国际市场上是可销的，否则不易为对方所接受。

2、其它产品补偿。当所交易的设备本身并不生产物质产品，或设备所生产的直接产品非对方所需或在国际市场上不好销时，可由双方根据需要和可能进行协商，用回购其它产品来代替。

3、劳务补偿。这种做法常见于同来料加工或来件装配相结合的中小型补偿贸易中。具体做法是：双方根据协议，往往由对方代为购进所需的技术、设备，货款由对方垫付。我方按对方要求加工生产后，从应收的工缴费中分期扣还所欠款项。

上述三种做法还可结合使用，即进行综合补偿。有时，根据实际情况的需要，还可以部分用直接产品或其它产品或劳务补偿，部分用现汇支付等等。补偿贸易基本特征

补偿贸易与一般贸易方式相比，具有以下两个基本特征：

(1)信贷是进行补偿贸易必不可缺少的前提条件。

(2)设备供应方必须同时承诺回购设备进口方的产品或劳务，这是构成补偿贸易的必备条件。

应当明确的是，在信贷基础上进行设备的进口并不一定构成补偿贸易，补偿贸易不仅要求设备供应方提供信贷，同时还要承诺回购对方的产品或劳务，以使对方用所得货款还贷款。这两个条件必须同时具备，缺一不可。

此外，进行补偿贸易，双方须签订补偿贸易协议。

最后，应指出的是进行补偿贸易应注意以下问题：首先要做好项目的可行性研究；其次要合理计算贷款的成本和安排偿还期；再次，要正确处理补偿产品和正常出口的关系。

补偿贸易的作用

补偿贸易对设备技术进口方的作用

企业通过补偿贸易引进设备技术，可解决其缺少资金进行设备更新和技术改造的难题，从而使产品得以升级换代增强市场竞争能力（包括国际市场和国内市场）。设备技术进口方将产品返销，在抵偿设备技术价款的同时，也利用了设备出口方在国外的销售渠道，使产品进入国外市场、以进口设备技术来带动产品的出口，称之为“以进带出”的方法，是当代中小型补偿贸易的一大特点。

以补偿贸易方式引进的设备技术，往往并不十分先进，甚至是二手设备。但如果产品能够运销且市场前景良好，设备价格合理，则对发展中国家增加产品出口，扩大国内就业机会，提高地区经济发展水平仍是有利的。

补偿贸易对技术出口方的作用

出口方在提供信贷的基础上，扩大设备和技术的出口。出口方出于转移产业的需耍，通过补偿贸易方式将产业转移至发展中国家，既获得了转让设备和技术的价款，又从返销商品的销售中获取利润，可谓是一举两得。

补偿贸易有那些形式

1.产品返销一称回购贸易或简称返销

在补偿贸易中,用进口的设备或其他物资生产的产品,通称为直接产品,用直接产品支付的,叫产品返销。一般适用于设备和技术贸易,在国际上有人称之为“工业补偿”。在我国,一般称之为直接补偿。

2.商品换购,是指买方不用生产出来产品进行还款，而是用双方商定的其他产品或劳务来偿付货款，统称互购

首次进口的一方用于支付进口货款的商品,不是由进口物质直接生产出来的产品,而是双方商定的其他商品,即间接产品。由于这种贸易有时候并不直接与其他生产相联系,故在发达资本主义国家有人称之为“商业性”补偿贸易。由于这种补偿贸易用间接产品偿还,在我国一般称之为间接补偿贸易。

3.多边补偿或叫转手补偿

这种形式的补偿贸易形式比较复杂。由第三国替代首次进口的一方承担或提供补偿产品的义务。

补偿贸易与一般贸易的区别

1.一般贸易通常是以货币为支付手段。补偿贸易实质上是用商品为支付的。

2.一般贸易通常不用以信贷为条件,补偿贸易往往是离不开信贷,信贷往往是这种贸易的组成部份。

3.一般贸易,一方为买方,另一方为卖方,交易手续简便。补偿贸易双方,既是买方,又是卖方,具有两重身份,有时供货或销售的义务还可让给第三方,交易手续比较复杂。

补偿贸易与易货贸易的区别

补偿贸易与易货贸易有以下区别: 两者都是买卖双方直接进行交换,一般不发生货币的流通,货币在这些贸易中仅仅是计价的手段。两者的不同之处是:易货贸易往往是一次性行为,买卖过程同时发生,大致同时结束。补偿贸易往往持续时间过长,有的3至5年,有的长达10年以上,每一笔交易往往包括多次的买卖活动。

补偿贸易怎样向海关办理登记备案手续

执行补偿贸易合同的经营单位和生产企业,应于合同批准之日起1个月内向海关申请备案登记,同时提交下列单证:

1.经贸主管部门签发的批准书和合同备案证明书。

2.工商行政管理部门颁发的营业执照。

3.对外签订的合同副本。

4.对外经贸主管部门批准立项的应领出口货物许可证的出口成品批件。

5.海关认为必要的其他单证和经济担保。海关在对上述单证审核后,对符合补偿贸易条件予以备案,并核发《加工装配和中小型补偿贸易进口货物登记手册》,凭以办理货物的报关手续。

补偿贸易项下进出口货物怎样办理报关手续

补偿贸易的原材料、零部件、元器件和设备进口，以及加工成品出口时，有关外贸（工贸）公司和生产公司单位应持凭《登记手册》和填写的货物报关单1式3份，向进出口地海关申报，并交验货物的运单、发票、装箱单等有关单证。

补偿贸易项下进口的设备，自进口之日起至全部偿还上，属海关监管货物。未经对外经贸管理部门许可和海关批准，任何单位和个人均不得擅自出售、转让、变卖或提取移作他用。如因故需变卖处理的，要报经贸主管部门许可，报海关批准，并按章补纳关税；如属许可证管理商品，还应交验进口许可证。

补偿贸易产品能否转让第三方

可以，中外双方在补偿贸易合同中规定将产品转售给双方指定的第三方，且第三方须同时在合同上签字确认，但不能由中方自行销售给第三方或代外商外商销售。如补偿产品属国家统一经营、有出口配额和出口许可证管理商品的项目，事先应报经贸部审批。

补偿贸易合同执行完毕是否可继续出口产品

可以。但对继续出口的产品以及出口收购进的设备和其他物资，应按一般进出口货物办理手续，不能作为补偿贸易。

租赁进口设备能否搞补偿贸易

租赁进口设备搞补偿贸易有以下两种情况：

1.租赁公司自行租赁、租借设备进口后，转租或转借给从事补偿贸易加工企业的，应照章纳税。

2.租赁公司受外商委托租赁设备进口从事来料加工、补偿贸易的，符合补偿贸易条件的，海关将给予相应的优惠。

进料加工项下的成品不能作为补偿产品出口

如用进料加工项下的加工成品作为补偿外商所提供的技术设备价款或信贷本息，实际上等于以现汇购买了有关进口技术设备，不符合补偿贸易的有关规定。

现代补偿贸易的特点

跨国公司经营多元化有利于开展补偿贸易扩大设备技术出口。补偿贸易是一种易货贸易，以设备技术和相关产品相交换，供方既承担供应所需的设备技术，又承担销售作为抵偿的相关产品。如果是单一的设备制造商，就难以接受这种易货方式。随着跨国公司多种经营的迅速发展，生产企业前向经济一体化已日臻完善。在国内外有广泛的销售代理或建立了自己的销售公司，使生产企业有能力销售相关的返销产品，从而把补偿贸易作为一种扩大售资本货物的手段，并以此获取双重的利润。

世界分工进一步发展，产业转移向纵深展开是补偿贸易的又一促进因素。一些发展中国家的经济，近年来有了长足的进步，良好的投资环境使发达国家将部分技术和资本密集型产业向发展中国家转移。尽管其中大部分产业转移是为了占领国外市场，但也有相当一部分产品是返销的或者是用来装配整机的零部件。以产业转移为目的，设备技术出口方主要是从返销产品中牟取利润，而不是主要从出口设备技术中牟利。而设备技术进口方则通过信贷方式，引进较为先进的设备技术，建立生产基地，同时又出口了产品，这构成了可能达成补偿贸易的又一基础。

设备技术的先进性是补偿贸易双方的主要矛盾。为了加强对先进技术和设备的控制，发达国家的有关企业在产业转移中，面对市场的激烈竞争，采取了不同的方式。常见的是直接投资，只是利用东道国的土地、劳动力以及原料、动力资源，而把生产技术和设备的所有权、使用权部控制在自己手中、但由于补偿贸易对设备技术出口方有着双重利润的吸引力，使得进口方也有了争取引进先进设备技术的能力。双方达成交易的关键是：（1）技术设备出口方之间的竞争态势；（2）返销产品（或零部件）的市场前景：（3）设备技术进口方的配套能力：（4）偿付条件。

补偿贸易的业务要点

引进设备技术的先进性、适用型及其保障措施。对引进的设备技术，必须就其质量保证和技术合作方式作出明确规定，技术上至少应该是领先于国内水平，并在国际上也较为先进的、设备供应方并应对涉及工业产权的问题作出保证。

返销产品抵偿设备技术价款的规定。回购是设备出口方的基本义务。我国在补偿贸易中，通常用直接产品补偿。但在具体交易中，有不同做法：（l）全额补偿。全部设备技术价款由等额的返销产品抵偿。（2）部分补偿。由设备进口方支付部分现汇，其余大部分价款通过返销产品补偿。（3）超额补偿、要求设备出口方承诺回购超过补偿金额的返销商品。（4）以相关劳务补偿。这是一种来料加工相结合的补偿贸易，即引进设备技术后，接受对方的来科来件加工业务，以工缴费抵偿设备技术价款。

偿还期限和结算方式。偿还期限和返销商品的数量和价格直接相关。必须对返销商品的作价原则、定价标准和方法作出规定，并应通过约定返销商品的数量或金额，安排偿还期限。补偿贸易虽然是以产品抵偿设备，但并非直接的易货贸易双方仍要通过货币进行计价支付。设备进口方必须掌握先收后付的原则，选择适当的结算方式。通常采用的方式有：对开信用证、托收、汇付（结合银行保函）等。

采用补偿贸易的意义

采用补偿贸易方式，引进先进的技术设备，同时“以进带出”。利用设备供方的销售能力，进入国外市场，是利用外资的一种有效途径。当前国际经济合作发展迅速，产业转移的范围已突破了劳动密集型产业，而延伸至技术密集型和资本密集型产业。我国企业如能抓住这一契机，充分利用自身的优势，使得补偿贸易方式在利益分配、市场控制和自主经营上独特的优势为我所用。

国家对补偿贸易有哪些规定

补偿贸易是指由外国厂商或者利用国外出口信贷进口生产技术和设备，由我方企业进行生产，以返销其产品的方式分期偿还对方技术、设备价款或贷款本息的交易方式。直接用国内产品同国外厂商交换设备、原材料、元器件或成品，以货换货，属于易货贸易，不属补偿贸易的范围。

按照国家有关规定，除经批准在过渡宽限期内的补偿贸易项目外，自1996年4月1日起取消补偿贸易项目进口加工设备免征关税和进口环节税的规定。上述贸易项目进口的设备按一般贸易规定办理手续。其进口设备一律照章征税。

1996年4月1日前（不含当日，下同）外经贸部门在其审批权限内依法批准的补偿贸易项目且在1996年5月15日（含当日）前经主管海关登记备案，其加工设备于1996年12月31日（含当日）前进口的，仍可按原优惠政策办理。对设备进口额在3000万美元（不包括1995年12月28日以后追加的投资）以上的，可通过对外贸易经济合作部报国务院批准后，宽限期可延长至1997年12月31日。

有关补偿贸易合同在补偿完毕后，对继续出口的产品以及用其出口收汇购进的设备等，海关按一般贸易进出口货物办理有关手续。补偿贸易出口的补偿产品，原则应返销给提供技术设备的外商，但如有特殊情况，可将有关补偿产品返销给双方指定的第三方代销人，进行三角补偿。实行三角补偿的合同，应由我方经营单位与提供技术设备的外商以及代销补偿产品的第三方共同签字确认后，方可享受补偿贸易的优惠。

补偿贸易引进技术设备如属进口许可证或特定产品目录管理的商品，应向经贸部主管部门申领进口货物许可证或报国家机电进出口办审批。海关凭上述进口许可证或机电产品进口证明予以办理有关手续。

补偿贸易项下进口技术设备，自进口之日起至补偿产品出口全部偿还设备价款为止，属海关监管货物。未经经贸主管部门批准和报经主管海关核准许可，任何单位或个人均不得擅自出售、转让或提取移作它用。如因故确需变卖处理的，在征得上述有关部门批准许可后，应按一般贸易办理有关进口手续。Compensation trade overview Compensation trade relations belong to international trade within the confines of the relationship between buyers and sellers of the machines, the buyer purchase equipment or technology knowledge, a complete ownership and use right in factories and enterprises, the seller within poees not shares.This form is used foreign capital, also enlarged the commodity sale channel.Compensation trade is often combined with proceing trade, often referred to as the “3 will fill.” Because of the compensation trade continues for a long time, generally for 10 ~ 20 years or longer, most cases financial institutions to directly or indirectly participation.Implement compensation trade is for the buyer can solve capital, foreign exchange deficiencies, and foreign exchange earning opportunities available to overseas market;For the seller can enlarge products sold, increased export, and can obtain stable supply source.Compensation trade faults is form not too flexible, reach agreement is more difficult, more complicated, the risk is bigger the formalities.In 1931 Germany first take this way, the former Soviet union and eastern European countries and western trade in also often use this way.After China's reform and opening up and began to adopt this way.Compensation trade and say, refers to the annoyance of products in the other party to provide either trade credit, and on the basis of imported equipment technology, and then, with the equipment technology by the production of products, staging of imported equipment technology over pay price and interest.Early compensation trade is mainly used in the construction of large industrial enterprises.As the Soviet union was imported from Japan value of $860 million, with 1 million tons of mining equipment of coal repay;Poland imports from the us $4 billion worth of chemical equipment and technology, to relevant industrial product wearproof.and counter.Later the compensation trade tends to diversification, not only have large complete sets of equipment, also have small and medium projects.In the 1980s, Poland to western export electronic and mechanical products, belong to the compensation trade wearproof.and 40% ~ 50%.Our country in the early 1980s, was widely adopted compensation trade way to introduce advanced foreign technology and equipment, but scale is not large, more for small projects, in recent years with equipment technology as a direct foreign investment into China, so compensation trade more hasten is reduced.But, with the development of market economy in China, compensation trade in the use of foreign capital, promote sales superiority nots allow to ignore.Compensation trade species According to pay mark, compensation trade substantially different can be divided into three categories: 1, direct product compensation.Both sides agreed that the agreement, by supplying equipment purchase equipment imports undertakes the direction the amount or amounts by the device directly produced products.This approach is that it requires the limitations of the direct product and its production out the quality must be each other needed, or in the international market is not pins, or accepted for each other.2, other products compensation.When the transaction equipment itself is not production material products, or equipment by the production of other products not required or directly on the international market, can not sell by both sides negotiate according to need and poible, use the buyback other products instead.3, labor compensation.This practice common proceing or aembling with supplied parts with combination of small and medium-sized compensation trade.Particular way is: both parties according to the agreement, often by opposing to purchase the required technical, equipment, payment paid by each other.We at their request proceing production, GongJiaoFei from receivable lowered in installment of the money.These three methods used in combination, namely can comprehensively compensation.Sometimes, according to the actual situation of the need, but also may partly in direct product or other products or services compensation, partly in spot payment, etc.Compensation trade is, basic characteristics Compensation trade, compared with the general trade method, has the following two basic features:(1)the credit is the indispensable compensation trade prerequisite.(2)equipment supplier must also promised the buyback equipment importer's products or services, which constitute the compensation trade prerequisite.Should clear is that in credit basis equipment inlet must not constitute compensation trade, compensation trade requires not only equipment supplier providing credit, while also promised other's products or services buybacks, in order to make each other with the payment for goods return loan.These two conditions must be had at the same time, be short of one cannot.In addition, compensation trade, both parties should sign the compensation trade agreement.Finally, we should point out that compensation trade is should pay attention to the following questions: first to do project feasibility studies;Secondly, we should reasonably calculate the cost of borrowing and arrange maturity;Again, to correctly handle the compensation products and normal export relationship.Compensation trade role Compensation trade technical equipment importer's role Enterprise through the compensation trade bring equipment technology, can solve their lack of capital equipment renewal and technological transformation problem, thus we make our products to upgrading and enhance the market competition ability(including international market and domestic market).Equipment, technology import products in the annoyance fully-burdened anti-subsidy equipment technology, but also of the price by the exporter in foreign equipment sales channels, make the product into foreign markets, to import equipment technology to drive the product export, called “to enter into bring out” method, is a contemporary of small and medium-sized compensation trade a feature.With the introduction of compensation trade way, often aren't very technical equipment advanced, even second-hand equipment.But if the product to marketing and market prospect is good, the price is reasonable, the equipment for developing countries to increase product export, expanding the domestic employment opportunities, improve regional economic development level is still beneficial.Compensation trade on the role of technology export square The exporter in providing credit basis, expanding the export of equipment and technology.The exporter of transfer industry need to play, through the compensation trade pattern will industry shift to developing countries, not only get transfer price, the equipment and technology from wearproof.and sales of merchandise and profit, it is kill two birds with one stone.Compensation trade is, there are those who form 1.The products according to the annoyance as repurchase trade or annoyance In compensation trade with imported equipment or other material production product, generally called direct products, with direct product, called product wearproof.and payment.Generally apply to equipment and technology trade, international industrial compensation “some call it”.In China, the general is called direct compensation.2.Commodity redemption, means that the buyer don't produce products with both sides agreed, but payments to other products or services to pay the payment, referred to a counter purchase The party first import goods imported loans to pay for the imported material, not by directly produced products, but both sides agreed other commodities, namely indirect products.Because this is not directly and other trade sometimes aociated in production, so developed capitalist countries have been called “commercial” compensation trade.Because of the compensation trade with indirect products in China's general called pay, indirect compensation trade.3.Multilateral compensation or call changed hands compensation This form of compensation trade form is more complex.For the first time by the third countries import substitution of party or provide compensation product obligations.Compensation trade and the difference of general trade 1.General trade for the means of payment with monetary usually.Compensation trade is eentially using commodities for payment.2.General trade in credit for condition normally use of the compensation trade is often without credit, and credit is often part of the trade.3.General trade, party, the other party for the buyer to the seller, trading procedure is simple.Compensation trade both sides, both the buyer and the seller, has a dual identity, sometimes the obligation of delivery or sales to third parties, trade can also the formalities is more complex.Compensation trade and barter trade difference Compensation trade and barter trade has the following difference: both buyers and sellers directly, not normally currency exchange of currency in circulation, these trade just valuation method.Both difference is: barter trade is often one-time behavior, busine proce occur at the same time, almost in the same end.Compensation trade lasts a long time, some three to five years, some up to 10 years, each transaction often include many busine activities.Compensation trade is, how to customs for the register put on record formalities Executive compensation trade contract busine units and production enterprises shall approve of the contract within one month from the date of registration, apply to customs for simultaneously submit the following documents: 1.The trade department the ratification and contracts iued by the record certificate.2.Iued by the administrative departments of industry and commerce busine license.3.Foreign contract copy.4.The competent department of foreign economic relations and trade of the approved by the permit shall be brought export goods export finished product certificate.5.Customs think neceary other documents and economic security.The customs approval of the above documents in terms of trade, to comply with the compensation shall be record and iued by the proceing and aembling and small and medium-sized compensation trade imports registration handbook “, in order to handle the goods by the customs formalities.Compensation trade captioned import and export goods to complete customs formalities? How Compensation trade is, raw materials, spare parts, components and equipment imported and exported, relevant proceing trade(industrial)company and production company unit shall, by presenting the ”registration handbook“ and fill in the customs declaration form in triplicate, import and export customs declaration to submit the waybill and goods, invoice, packing list and other relevant documents.Compensation trade captioned imported equipment, since the date of imports to fully repaid, belong to the goods under customs control.Foreign trade management department without permiion and customs approval, no unit or individual is allowed to sell, transfer, without authorization, sold or extraction for other purposes.As to the sell for handling and economic and trade authorities, want to report and submitted to the customs permiion for approval, and by the chapter on tariffs;Like is the commodities subject to the administration of import license, shall also submit.Compensation trade products can be transferred to a third party Can, both domestic and foreign stipulate in the contract in compensation trade products to both designated third party resale, and third party shall also sign the contract, but not confirmed by China sold to a third party or generation by foreign sales of foreign.Such as compensation product belongs to the national unified management, export quota and export license administration commodity projects, shall be submitted in advance for approval.Mfert Compensation trade is whether the completion of the execution of the contract may continue to export products Can.But to continue to export products and export acquisition of equipment and other supplies into general import and export goods, should pre formalities, cannot serve as compensation trade.Lease imported equipment can make compensation trade Lease imported equipments make compensation trade has the following two kind of situations: 1.Leasing company proper motion leasing, loan equipment imports, rented or lent to engaged in compensation trade proceing enterprise, should pay taxes.2.Leasing company equipment imports by foreign entrust lease engaged in proceing, compensation trade, accord with compensation trade, the customs will give conditions of corresponding preferential.Under item inward proceing of finished products are exported cannot serve as compensation If use feed proceing captioned proceing products provided as compensation of foreign technical equipment price or credit principal and interest to spot, in fact, equal to about importing technology equipment purchase and do not comply with the relevant provisions of the compensation trade.The characteristics of modern compensation trade The multinational corporation management diversification contributing to the development of compensation trade expansion equipment technology export.Compensation trade is a barter trade to equipment technology and related products in exchange, the supplier is bear supply equipment technology, and undertake the relevant product sales as a counter.If a single equipment manufacturers, it is difficult to accept such a barter way.As multinational companies of the rapid development of diversified management, production enterprise to economic integration has before being perfected.At home and abroad, have extensive sales agent or set up their own sales company, make the production enterprise has the ability to related sales of the products, thus the annoyance of compensation trade as a kind of expansion of capital goods sold and thereby get double means the profits.World further development, industrial transfer division for further spread is compensation trade and promote factors.Some developing countries in recent years, the economy had great progre, good investment environment make developed countries will be part of technology and capital intensive industry shifting to developing economies.Though most industry shift is in order to capture foreign markets, but there are also a significant part of the product is the or are used to aemble the annoyance machine parts.For the purpose to industrial transfer exporter and equipment technology mainly from wearproof.and products, not exorbitant profits mainly from profiting exporting equipment technology.And equipment technology the importer, through the credit, introducing more advanced equipment technology, establishing production base, and export a product, this constituted may reached another foundation of compensation trade.Equipment technology advanced nature is the main contradiction of compensation trade both sides.In order to strengthen the control of advanced technology and equipment, the relevant enterprises in developed countries in industrial transference, face the keen competition of the market, took a different approach.Common is direct investment, just using host land, labor and raw materials, power resources, and the ownership of the production technology and equipment, acce control in their own hands, part due to compensation trade technical equipment the exporter has double profit appeal, make the importer has introduced advanced equipment technology for the ability.The two sides reach a deal are:(1)the key technical equipment the exporter of competition between situation;(2)wearproof.and products(or parts)market prospects:(3)equipment technology importer's supporting ability:(4)pay conditions.Compensation trade busine points Importing the equipments and technical sophistication, ShiYongXing safeguard measures.The imported equipment technology, must the quality aurance and technical cooperation method explicitly provided, technology should at least is the leader in domestic level, and in the international advanced, equipment supplier and to deal with the problems involving industrial property rights guarantee.Wearproof.and products counter equipment technology price regulation.The buyback is equipment the exporter's basic obligation.Our country in compensation trade, usually with direct product compensation.But in specific transactions, a different approach:(l)full compensation.All equipment technology by the price for the annoyance products counter.(2)of compensation.Importer part payment by equipment spot, most of the rest of the price through wearproof.and product compensation.(3)exce compensation, requirement undertakes exports of equipment more than the amount of compensation for the buyback annoyance goods.(4)to relevant labor compensation.This is a kind of proceing combination of compensation trade, i.e.introducing equipment technology, accept their minerals to families with GongJiaoFei counter proceing busine, technical equipment cost.Repayment deadlines and settlement.Time limit for repayment and wearproof.and commodities directly related to the quantity and the price.For the goods to the annoyance pricing principles, pricing standards and methods, and shall make provision through agreement the quantity of a commodity or amount annoyance, arrange time limit for repayment.Compensation trade is, although based on products counter equipment, but not direct barter trade both sides still pay by currency valuation.Equipment importer must master the principle of first pay after harvest, choose proper settlement.The usual way: l/c, collection, four-color remit(combined with bank guarantee), etc.The significance of using compensation trade Using compensation trade way, introduce advanced technology and equipment, while ”to enter into bring out".Using equipment supplier sales ability, into foreign markets, the utilization of foreign capital is an effective way.The current international economic cooperation development is rapid, industrial transfer range break through the labor-intensive industries, and extends to technology-intensive and capital-intensive industries.Our country enterprise like can seize this opportunity, making full use of their own advantages, make compensation trade in distribution of interests, way market control and independent operation on unique advantages use.What are the state on compensation trade rules Compensation trade is to point to by foreign manufacturers or utilize overseas export credit import production technology and equipment, and by our enterprise production by the way its products wearproof.and installments price or other technology and equipment of the loan principal and interest that transactions.With domestic products directly with foreign manufacturers switching equipment, raw materials, components or finished to goods to exchange, belong to barter trade, not of compensation trade range.According to the relevant provisions of the state, except in the transition grace period approved the compensation trade within the project since 1996 April 1 cancel compensation trade projects shall be exempted from import proceing equipment tariff and import link tax provisions.The imported equipment trade projects according to regulations of general trade formalities.The imported equipment are those taxing.On April 1, 1996(not contain that day, similarly hereinafter)in its foreign trade and economic cooperation department within the limits of authority for examination and approval in accordance with the compensation trade project approval in 1996 and May 15(contain that day)by the competent customs registration before, its proceing equipment in 1996 31 December(contain that day), you can still before the imports by former preferential policies to deal with.Imports of equipment in $30 million(not including December 28, 1995, after the addition of investment)above, but through foreign trade and economic cooperation, grace period after the approval of the state council can extend to December 31, 1997.Relevant compensation trade after the completion of the contract in compensation to continue to export products, with its export proceeds and the equipment purchased by general trade, customs, relevant formalities of import and export goods.Compensation trade export products, principles of compensation to provide technical equipment annoyance with foreign, but if special circumstances, can be related to both the annoyance compensation products sell designated third party, triangular compensation.Execute the contract, should triangle compensation by our busine units provide technical equipment with the foreign and consignment compensation products jointly sign is confirmed, third party may enjoy the preferential compensation trade.Compensation trade of imported technology equipment such as import license or specific products catalog of commodities should be addreed to the management of the competent department for import goods ministry of national mechanical import and export permit or submitted in baoying.Based on the import license or the import of mechanical and electronic products shall be proved to proce the related procedures.Compensation trade captioned imported technology equipment, since the date of imported products are exported to compensate all so far, belong to repay equipment price goods under customs control.Without the approval of the competent authorities and economic competent customs approval licensed, no unit or individual is allowed to sell, transfer or extraction without moving for other use.If really has to be sold for the disposal of the aforesaid relevant departments, without permiion, should pre approval of general trade handling import formalities.