钢材“以产顶进”是国家支持钢铁工业发展的一项重要政策。该政策1997年提出，泛指国内能生产某种过去不能生产、需要进口的钢材，用国产钢材顶替进口钢材的一种支持性政策。1998年财政部、国家税务总局、海关总署联合颁布实施办法：《关于列名企业销售到保税区“以产顶进”国 Steel “for production advancement” is an important policy for the country to support the development of the steel industry. This policy was proposed in 1997, referring to a supportive policy that domestically can produce steel that could not be produced in the past and needs to be imported, and replace domestic steel with imported steel. In 1998, the Ministry of Finance, the State Administration of Taxation, and the General Administration of Customs jointly promulgated the Implementation Measures: “About the Sales of Listed Enterprises to the Bonded Zones” and “Production Tops”