加工贸易深加工结转问题,多年来一直受到各方面关注,反响较大,领导对此批示也较多。涉及海关以外的,既有税收政策及其征管问题,鼓励采购国内生产料件问题,也有收付汇问题;涉及海关的,更多集中在结转手续复杂,转出、转入报关单品名、编码、计量单位等不一致造成企业结转困难,假结转飞料走私等等。本文试从加工贸易深加工结转税收政策和海关管理角度,谈点意见和对策建议,供抛砖引玉之用。 The issue of deep processing and transfer of processing trade has been receiving attention from all quarters for many years with a lot of repercussions and more instructions from the leaders. Involving customs outside the existing tax policy and its collection and management issues, encourage the procurement of domestic production of materials, as well as the issue of payment of foreign exchange; involved in customs, more concentrated in the carry-over procedures complex, transferred out into the declaration name , Coding, unit of measurement and other inconsistencies caused by the difficulties of enterprises carried out, fake carry-over and so on. This article tries to discuss the suggestions and countermeasures from the point of view of the processing tax revenue and the Customs administration of the deep processing of processing trade.