Processing trade is an important part of China's foreign trade and an important way to use foreign capital, and it is the main driving force to promote the sustained and rapid development of China's foreign economic and trade. The development of processing trade has promoted the adjustment of China's industrial structure, greatly promoted the development of China's manufacturing industry, and made remarkable contributions to expanding employment and stabilizing society. At the same time, however, there are still many problems in the development of China's processing trade, especially due to the differences in rules of origin, which also aggravate the trade friction with the United States. ? The Decision of the Central Committee on Several Issues Concerning the Improvement of the Socialist Market Economic System adopted by the Third Plenary Session of the 16th CPC Central Committee puts forward that "we should continue to develop processing trade, focus on attracting multinational companies to transfer processing and manufacturing links and R&D institutions with higher technical level and greater added value to China, and guide the transformation and upgrading of processing trade", which points out the direction for the development of processing trade in China. Therefore, we should take active measures to promote the transformation and upgrading of processing trade while vigorously developing processing trade. ?

Actively develop processing trade, attract multinational companies to transfer processing and manufacturing links and R&D institutions with higher technical level and greater added value to China, and guide the transformation and upgrading of processing trade. ?

Strengthen and improve the examination and approval management of processing trade?

1. Improve the examination and approval system for processing trade. On the basis of the current grading examination and approval system, appropriately expand the examination and approval authority of processing trade at the prefecture (city) and county (city) levels. Processing trade business of cotton, sugar, vegetable oil, wool, natural rubber, crude oil and refined oil. Where conditions permit, the power of examination and approval can also be delegated to the municipal level. ?

2. Moderately relax the examination and approval conditions for processing trade enterprises. Reduce procedures and simplify examination and approval procedures. According to the current situation of underdeveloped processing trade in the central and western regions, the conditions are appropriately relaxed to encourage enterprises in the central and western regions to carry out processing trade business. ?

3. Strictly control the examination and approval of processing trade business (contract). Processing trade should be examined and approved in strict accordance with the unit consumption standards formulated by the General Administration of Customs and the Development and Reform Commission. If there is no unified national unit consumption standard, the processing trade examination and approval authority shall strictly examine the unit consumption declared by the enterprise and give approval after soliciting the opinions of the competent department of industry and the competent customs. The customs shall put it on record with the Approval Certificate of Processing Trade issued by the processing trade examination and approval authority. ?

4. Standardize the time limit for the approval certificate of processing trade. The operating enterprise shall process and resell the finished products within the time limit specified in the Approval Certificate of Processing Trade Business, and go through the verification procedures. If it is really necessary to extend the resale period of finished products due to objective reasons, it must be reported to the original examination and approval authority for approval within the stipulated resale period, and the customs shall go through the extension formalities with the approval documents. ?

5. Improve the efficiency of examination and approval of processing trade. Further improve the "Golden Gate Project", realize the networking of processing trade-related administrative departments, reduce transaction costs with more accurate, convenient and economical management, and improve the competitiveness of enterprises and products. Making full use of electronic management will effectively avoid redundant construction in the modernization of government management, realize resource sharing and promote the development of processing trade. ?

6. The approval of processing trade should be stricter for restricted commodities such as sensitive quota-licensed commodities, polluted commodities, commodities with limited capacity in the international market and commodities that are easy to impact China's general trade exports. ?

(2) Scientifically standardize the classified management of processing trade enterprises?

1. according to the new situation after the institutional reform, adjust and improve the system of "inter-ministerial joint meeting of processing trade". It is suggested that the Ministry of Commerce, the National Development and Reform Commission, the General Administration of Customs, the Ministry of Finance, the People's Bank of China, State Taxation Administration of The People's Republic of China, the People's Bank of China, the State Administration of Foreign Exchange and the Bank of China form an inter-ministerial joint meeting of processing trade, regularly report the situation, study policies and jointly do a good job in the management of processing trade. In the future, all provinces and cities should also establish a corresponding joint meeting system for processing trade, and regularly inform each other of various situations. ?

2. Scientifically define the classification standards of processing trade enterprises. Relax the definition conditions of illegal behavior of processing trade enterprises. For general technical violations, it should not be used as the basis for evaluating enterprise categories. For minor violations, the penalty amount is not large (it can be increased to less than 50,000 yuan), so it is not suitable for category evaluation records. Large-scale processing trade enterprises with no smuggling records and engaged in high-tech industries should be allowed to enter the ranks of Class A as far as possible, provided that Class C and Class D enterprises have no serious violations. ?

3. It is suggested that the ratio of the number of violations of import and export customs declaration forms to the number of votes should be used as the enterprise classification assessment index. Processing trade enterprises that violate the rules less than twice in a year, or the proportion of violations in their customs declaration votes is lower than the prescribed standard, and meet other customs regulations on enterprise classification, are classified as Class B or Class A enterprise management. ?

(3) Optimize the industrial structure of processing trade and guide the healthy development of processing trade?

1. Actively participate in the global industrial division of labor and vigorously develop processing trade. The investment environment and industrial base in the coastal areas of China have improved significantly, creating favorable conditions for attracting multinational companies. We should gradually guide the transfer of foreign capital from traditional industries to emerging industries, and at the same time gradually guide the transfer of traditional industries and labor-intensive industries to the mainland, and appropriately develop some labor-intensive industries according to our own needs. ?

2. Take measures to promote the upgrading of domestic related industries. From the perspective of actively participating in the global division of labor, it is necessary to adjust relevant domestic policies as soon as possible and give full play to the driving role of processing trade in the national economy. ?

3. Vigorously develop and continuously improve the level of labor-intensive industries. Due to China's abundant labor resources, we will continue to vigorously develop labor-intensive industries for a long time, and at the same time promote the upgrading and transformation of labor-intensive industrial structure. ?

4. Use market economy means and international common practices to improve the localization rate of processing trade products. Relevant departments should study corresponding countermeasures as soon as possible. For the processing trade in which domestic materials are used instead of imported materials, some taxes can be reduced or exempted to some extent, which can stimulate the enthusiasm of enterprises. ?

5. Guide the development of processing trade to high-tech industries. It is suggested that high-tech industries should be added to the catalogue of foreign-invested industries, all high-tech industries should be included in the encouraged high-tech industries, and imported key equipment parts and software technologies should be exempted from customs duties and value-added tax. Simplify the procedures related to the processing trade of high-tech products, so that most export processing enterprises of high-tech industries can be divided into Class A and Class B through credit evaluation. Broaden the financing channels of high-tech enterprises, and suggest setting up high-tech industry funds to give key support to processing trade projects of high-tech industries. Improve the ability of independent development and take the road of combining introduction, digestion and absorption with independent innovation. High-tech enterprises should speed up the pace of introducing new technologies and track the world advanced technology level of this industry. Encourage foreign-invested high-tech enterprises to set up R&D centers in China (R&; D) Improve the level of scientific research in China. ?

Vigorously promote the development of processing trade in the central and western regions?

1. Accelerate infrastructure construction and create a good environment for the development of processing trade. Improve the infrastructure in the central and western regions through various investment methods, build trunk traffic lines as soon as possible, open up land, water and air passages to the international and eastern coastal areas of China, and speed up the construction of telecommunications infrastructure. Improve the management and service of foreign-invested enterprises and strengthen the construction of soft environment for investment. ?

2. According to the location advantages of the central and western regions, formulate and develop export-oriented industries in a targeted manner. Cultivate and form new growth points of foreign trade and economic cooperation, establish mineral products processing, agricultural products processing and energy processing with hydropower, mineral resources development as the core, and develop tourism and border trade. Vigorously introduce high and new technologies, speed up the transformation of old industrial bases, enhance the deep processing and finishing capabilities of resource products, develop high value-added export commodities, and turn resource advantages into advantages in opening up international markets and expanding exports. Further run national economic and technological development zones and processing zones. Select some central cities with strong scientific and technological strength and establish export processing zones with high and new technologies as the mainstay. ?

3. Make use of regional advantages to develop processing industry oriented to Central Asia and South Asia. Actively carry out economic and technological cooperation with neighboring countries, and maintain the transportation channels of central and western China in neighboring countries through economic ties. ?

To develop processing trade in the central and western regions, we can't simply copy the coastal areas. We must emancipate our minds, be realistic and innovative, adjust measures to local conditions, give full play to our unique advantages, adopt new ideas, new models and more active and effective measures to further expand opening up. ?

5. Accelerate the training and introduction of economic and trade talents. The lack of foreign trade talents and the relative lag of opening up are important factors restricting the foreign trade and social and economic development in the central and western regions. To this end, we must first speed up the development of science education in the central and western regions, speed up the training of foreign trade and economic talents, and train a group of open talents who are proficient in business and management, so as to provide intellectual support for the western development and foreign trade and economic development. ?

(5) Properly handle the domestic sales of processing trade and reduce the impact on domestic industries?

1. Strictly control the domestic sales of bonded imported materials and parts for processing trade. Domestic sales of bonded materials and parts for processing trade must meet the conditions stipulated by the state. Severely crack down on illegal acts of smuggling and profiteering in domestic market by using bonded materials and processing trade parts. ?

2. Standardize the processing of materials and parts produced in China in processing trade. For the domestic sales of imported materials and parts of processing trade that are not subject to import quota license or registration management, the customs shall, on the strength of the Approval Certificate for Domestic Sales of Bonded Imported Materials and Parts of Processing Trade and in accordance with the relevant provisions of the state, go through the verification procedures of the Processing Trade Registration Manual. For the domestic sales of processing trade imported materials and parts subject to import quota license or registration management, if the business enterprise can submit the corresponding general trade import license or registration certificate within the prescribed verification period, the customs shall go through the verification procedures of the processing trade registration manual in accordance with the regulations. If the business enterprise fails to submit the corresponding general trade import license or registration certificate on time, the customs shall not go through the verification procedures of the processing trade registration manual except paying taxes and interest as required, and impose a fine of less than 30% of the equivalent value according to the case value of the imported materials. ?

3. Increase penalties for illegal domestic sales of processing trade. Without the permission of the customs, those who transfer, mortgage or exchange bonded materials or finished products of processing trade without authorization, and smuggle them for more than three times because of the small quantity of bonded materials and the inability to provide proper reasons, should be punished according to law, standardize the order of processing trade, and try to avoid the adverse impact of domestic sales of imported materials and parts of processing trade on China's national industry. ?

Develop export processing zones and standardize the management of processing trade?

The establishment of export processing zones is a major reform of China's processing trade supervision system. The establishment of China Export Processing Zone will change the existing centralized and standardized management of processing trade from "herding sheep everywhere" to "keeping sheep in captivity". The development of export processing zones is conducive to the supervision of China's processing trade, solving the contradiction that it is difficult for customs to effectively supervise processing trade enterprises and complicated procedures for a long time, and promoting the healthy development of processing trade. ?

1. Further standardize the supervision of goods in and out of export processing zones. Strengthen the supervision of import and export goods between export processing zones and overseas. Strengthen the supervision of the import and export of goods between export processing zones and outside the zones. ?

2. Effectively implement the bonded supervision policy for deep processing of processing trade and improve the localization rate of processing trade products. ?

3. Further improve the management of export processing zones. According to the actual situation in China, the service function of export processing zones should be improved accordingly. On the basis of effective supervision of processing trade, policies should be further relaxed and enterprise procedures simplified. ?

4. Actively set up export processing zones for high-tech industries. On the one hand, we will guide the processing trade enterprises of high-tech industries to gradually concentrate in China's newly established export processing zones, form high-tech industrial clusters, improve industrial supporting capabilities, and expand overall advantages. On the other hand, it is suggested to establish standardized export processing zones for high-tech industries on a trial basis in development zones with development foundation and potential for high-tech industries such as Beijing, Tianjin, Shanghai, Guangzhou and Shenzhen. ?

(7) further reform and improve the current processing trade management system?

In order to adapt to China's accession to the WTO and further expand the new situation of reform and opening up, we will further reform and improve the existing processing trade management system. On the basis of adhering to the deposit account system, enhance the effectiveness of customs supervision. Guide the bonded supervision of processing trade in designated areas, and implement the international common practice of first levy and retreat or bank guarantee for those outside designated areas. Make full use of the development of information technology and adopt high-tech means to implement electronic network management of the whole process of processing trade. ?

1. Actively guide processing trade enterprises to move to bonded areas, export processing zones, bonded groups and bonded factories under closed management, and the customs will conduct bonded supervision of processing trade in designated areas, and implement standardized management on the basis of improving existing supervision measures. After a period of transition, only bonded factories and bonded groups are allowed outside the designated area. It is necessary to further strengthen the bonded processing functions of designated areas such as bonded areas and export processing zones, liberalize the scope of processing trade products, simplify procedures, and strengthen closed management accordingly. ?

2. Take effective measures to improve the processing trade margin ledger system. In order to seek various guarantees or mortgages for processing trade enterprises that have difficulties in implementing the "real-to-real" policy, they may be temporarily exempted from paying relevant taxes with the approval of the customs, and will be written off after the processed products are exported. If the business unit fails to export or illegally sell in the domestic market within the specified time, the customs shall offset the guarantee or collateral with tax or deferred tax interest. ?

3. Strictly manage the deep processing of processing trade. Using computer remote customs declaration system and processing trade volume, standardize the management of remote processing and deep processing of processing trade. ?

4. Introduce the risk management mechanism of processing trade business. At present, on the basis of adhering to the ledger system, risk management mechanism should be introduced to strengthen the supervision of bonded imported materials for processing trade. ?

5. Create conditions to gradually develop the bonded area into a free trade area. According to the development of bonded areas in China, it is suggested that bonded areas in major port cities such as Shanghai, Tianjin and Shenzhen, which were established earlier, developed faster and have a larger scale, be the first to establish a comprehensive free trade zone, so as to realize the strategic concept of "creating more Hong Kong in the mainland" put forward by Comrade Deng Xiaoping many times. ?

(8) Establish and improve the processing trade policy promotion system?

1. On the basis of overall consideration of China's export tax rebate policy, unify the export tax rebate rate of China's domestic materials and components under various trade modes, guide the processing trade to adopt more domestic materials and components with more reasonable tax incentives, and promote the export of China's raw materials, spare parts and equipment. It is suggested that the state establish an import tax guarantee fund to provide tax guarantee for enterprises engaged in closed processing through banks or insurance companies, which not only ensures the normal operation of enterprises, but also ensures that the national interests are not lost. ?

2. In terms of foreign economic and trade policies, the right to operate import and export will be further decentralized. Release the right to operate processing trade to production enterprises engaged in processing trade. ?

3. Incorporate the development of processing trade into the category of national industrial policy to determine whether it conforms to the national industrial policy and is beneficial to domestic economic and industrial development. To meet the requirements, the approval certificate shall be issued and approved. Accelerate the formulation of material consumption standards for all kinds of processed products, and make timely adjustments according to the improvement of production technology and technology. ?

4. Strengthen coordination among functional departments and improve service efficiency. On the premise of actively implementing various national laws, policies and rules and regulations on processing trade, we will further simplify procedures, improve efficiency and transparency, provide maximum convenience for law-abiding operators, and promote the normal development of processing trade. ?

Actively promote the development of China's overseas processing trade?

Overseas processing trade is an economic and trade way to adapt to economic globalization and expand exports, and it is an integral part of China's overseas investment. Compared with China's general trade, overseas processing trade has greater social benefits. Not only did it really achieve the goal of expanding commodity exports, but it also promoted the export of technology, labor and service trade. Through overseas processing trade, we can bypass foreign trade barriers, enhance the competitiveness of products and expand sales. ?

1. Combined with the adjustment of industrial structure and the reform of state-owned enterprises in China, formulate the industrial policy of developing overseas processing trade in China. For the planning of overseas processing trade in various industries, we should transfer China's mature industries and surplus productivity to developing countries in a planned and step-by-step manner, and expand the export of complete sets of equipment and raw materials in China. ?

2. It is suggested that the export of machinery and equipment for self-use should be processed and produced overseas, and the policy of no return should be implemented; In order to encourage the expansion of production scale, overseas processing trade enterprises are allowed to be exempted from income tax, and their profits will enrich their capital within three years.

3. Accelerate the reform of state-owned commercial banks, broaden the service fields, and provide high-quality services for China's overseas processing trade enterprises in accordance with the rules of market economy while ensuring the safety of state-owned capital. In order to solve the shortage of funds in China's overseas processing trade, we can consider allowing China's overseas processing trade enterprises to issue shares overseas to raise funds when the regulatory conditions are ripe. ?

4. Study and establish a risk protection mechanism for overseas investment, and give full play to the role of insurance policies in promoting overseas processing trade. Study and establish a risk protection mechanism for overseas investment to provide risk protection for overseas investment including overseas processing trade projects. In terms of risk mortgage, we should formulate corresponding policies as soon as possible, establish effective risk assessment and property assessment systems, standardize the mortgage system, and create a good business environment for China's overseas processing trade enterprises. ?

5. Simplify the examination and approval procedures for overseas processing trade. It is suggested that the examination and approval of overseas processing trade enterprises should be appropriately adjusted. Overseas processing trade of self-employed individuals or joint ventures can be registered; Some state-owned enterprises can be treated differently according to specific conditions, and those state-owned enterprises that are not well managed cannot engage in processing trade abroad. ?

6. Strengthen the coordination and service of chambers of commerce and trade associations. Give full play to the role of China's import and export chambers of commerce and industry associations, and coordinate China's enterprises and industries engaged in overseas processing trade. At the same time, it provides various information services for enterprises. ?

7. Strengthen supervision to prevent the loss of state-owned assets. It is necessary to establish and improve laws and regulations on the protection and liability of overseas state-owned assets, straighten out the relationship between domestic enterprises and overseas enterprises, speed up the construction of relevant laws and regulations such as customs, taxation and foreign exchange management, and make China's overseas investment serve the domestic economic construction.