Countries in the processing trade summed up their own experience and model of supervision. Basically can be divided into four modes.

First, the processing trade management model

(A) closed management model

Closed management model of the basic approach is to allow only the import and export of bonded materials in the area set up within the customs activities. These areas include export processing zones, free trade zones and bonded factories or workshops to facilitate effective regulation to prevent bonded parts and products containing bonded parts from entering the domestic market.

The main contents of the management work are: first, in accordance with national policies and enterprises need to set up bonded space, in the bonded space on the border set up a special customs agency; second, review, approved into the bonded space business; third, Space materials and materials for bonded management, to ensure that materials from outside or outside into the bonded space, and out of the country or to go outside.

The advantage of the closed management model is: first, the scope of management of the object is more clear, easy to customs in the enterprise and the two levels of material and material on the implementation of bonded supervision; second, Cost; third, for the bonded space in the business to provide a cost reduction and improve the efficiency of capital operation; Fourth, for the bonded space enterprises to provide business convenience.

The weakness of the closed management model lies in: First, the scope of choice is limited, when the bonded space in the region, the number of areas such as expansion, the closed model itself will be challenged, such as China's processing trade practice in the transfer of processing problems; Second, to facilitate the management of incoming or incoming materials, but the domestic materials into the bonded space, involved in the processing of the production process of trade has formed a limit, which to some extent limit the degree of localization and to the general trade transformation Of the opportunities, thus limiting the processing trade on the domestic economy have a more extensive impact.

Also belong to the closed management model, the actual sense of the bonded space, such as export processing zones, free trade zones, and the concept of the concept of bonded space, such as bonded factories or workshops, the advantages and disadvantages of the two have their own strengths.

From the characteristics of closed management model, mainly for those who rely solely on the feed or incoming processing products, and those who rely solely on the advantages of domestic processing costs of products; adapted to those countries with smaller land area or region, With the increase in land area, the expansion of bonded space, the difficulty of management also increased.

(B) the first levy back management model

The first practice of levying a regressive management model is that for the imported materials and parts used for the export of the products, the tariffs are paid first and then returned when the finished goods are exported.

The main work of the management model is: the enterprise for processing trade feed registration (this work can be seen as an integral part of general trade activities, without having to be included in the work content), the export of finished products Containing imported materials and parts to determine, and give tax rebates. This model belongs to a management of the nature of the business activities.

The first benefit is that, first of all, the management process itself is very simple, as long as the export, according to the enterprise to provide the products contained in the record of imported materials and materials according to the law; second, to avoid the bonded Third, the biggest advantage of this model is that the sale of products for enterprises to provide two flexible options, if the domestic market saturation, you can choose the international (international), the import and export of goods into the domestic market and the possibility of corporate tax evasion; Market, but also to get the benefits of tax rebates, otherwise, companies must be in the import of materials to determine the finished product sales market, in addition, also help to solve the processing trade transit processing problems.

The weakness of the first levy management model is that, first, tariff collection and refund increase the workload of the customs department; second, the loss of policy effectiveness, that is, the processing trade enterprises from this model did not get economic benefits and Customs clearance on the convenience, which can not be implemented in the enterprise engaged in processing trade actively promote, in other words, this model is only a management model, rather than a policy; third, indeed do the processing trade business law-abiding enterprises, indeed Increased operating costs.

The preemptive regressive management model applies to products that are relatively easy to determine their standard of use, and as a policy, it is far better than other models if it is designed to provide enterprises with the flexibility to choose a sales market.

(3) the mode of bonded supervision under the premise of third party guarantee

The basic approach of the guarantee model is: in the enterprise imports of materials and materials, the Customs and Excise Department to retain the right to tax the import and export materials, but temporarily levied by the import enterprises to provide security. Companies provide a variety of forms of security, both by the bank or insurance companies to tax funds, but also by the enterprise with their own real estate mortgage.

The main work of the guarantee model In addition to the normal bonded content, but also related to the provision of a guarantee

Series of content, such as China's processing trade enterprises require a bank deposit account, is a guarantee of bonded supervision mode. Obviously, the need for security is to reduce the risk of bonded, to ensure that the bonded materials in the processing with the finished product exports. In other words, it is a remedy that is taken when the bonded material is illegally entered into the domestic market or is sold with the finished product into the domestic market.

The advantage of the guaranteed management model is that it adds an insurance to avoid the tax evasion of bonded goods, guaranteeing the state's tax revenue, and promoting the effectiveness of the processing trade policy.

The weakness of the guarantee management model is: First, a discount has been made in implementing the promotion policy of processing trade, and the economic benefits of the enterprise from the bonded, such as reducing the capital occupation and reducing the financial expenses, have been reduced. The second level, increasing the complexity of processing trade business activities and transaction costs, which for the high efficiency of the processing trade, its impact may also be Devastating.

The guarantee model is applicable to the processing trade activities in which the credit is difficult to determine or the low reputation is engaged.

(4) open management mode

Open management model of the basic approach is: through the customs and enterprises between the computer network, to achieve the customs import and export of finished products to the full control of finished products exports. It is generally agreed that the basic condition for the implementation of this model is to require the Customs to have a complete information supervision network, requiring enterprises to have a higher awareness of law-abiding. However, from the fundamental driving force of business activities, open management model requires the state's tariff rate and the cost of punishment between the formation of an effective restraint mechanism, which is the implementation of open management model required by the essential conditions.

The advantages of open management model are: first, there is sufficient information to ensure that the management process of high transparency, to the full control of the enterprise; second, the technical means of support, can effectively control the bonded risk; third, technical means To replace the other means to reduce the risk for enterprises to save the operating costs of processing trade, improve the efficiency of customs clearance.

The weakness of the open management model is that, first, the scope of application is limited by the conditions of technology and equipment, and the developing countries with insufficient funds and technology can not even use them in a large area. Second, the lack of flexibility requires enterprises to Clear the choice of its re-export, so that the Customs and Excise Department to start the whole process of monitoring of imported materials and parts, for the original plan in the domestic sales of imported materials and parts, due to changes in the market environment, need to re-enter the international market, will lead to many problems.

Open management model represents the direction of the regulation of processing trade, applicable to the processing trade tend to clear corporate import activities.

(5) Summary of various regulatory experiences

In view of the practice of the countries of the world, the main form adopted by most countries for the import of materials and materials used in processing trade is the establishment of export processing zones.

The choice of the model for the regulation of processing trade should be carried out according to the characteristics and purpose of the current development of processing trade. First of all, to solve the processing trade bonded materials supervision. According to the trend of the development of processing trade, the trend of trade process between countries is relatively fixed. Therefore, it is necessary to combine the supervision mode with the policy of promoting the development of processing trade. , Taking into account the benefits of policy for processing trade activities. From this point of view, closed management model, open management model and security model is a more realistic choice. Second, a regulatory model also needs to reflect the macro requirements of the processing trade policy on its own economic development, facilitate customs clearance, deep processing carry forward, improve the domestic supporting capacity, through technology to the general trade transformation, including for enterprises to provide a random Decision - making institutional environment. From this point of departure, the first levy back to the management model because of its flexibility, may be a better choice.

II. International experience in processing trade regulation (Page 2)

The development of processing trade is an important activity of all countries in the world today, including the United States, the European Union and Japan and other developed countries

Home, there are new industrialized countries like South Korea, and more developing countries like India, the United Arab Emirates. Their practices and experiences have their own strengths.

(A) the pattern of the United States

The organization of the processing trade in the United States is the foreign trade processing zone, its management has two characteristics:

First, the nature of a public facilities by the customs to monitor the foreign trade processing zones. Since it is a public facility, each port can be set up and its supervised expenses are paid by the operator to the customs. At the government level, the establishment of the Foreign Trade Processing Zone Committee, the President by the Minister of Commerce.

Second, through the law of the product will be divided into special foreign products, non

Special foreign products, special domestic products and non-specific domestic products, the classification of policy management, enjoy the different customs policy treatment. The difference between special and non-specific is whether or not the valuation and tax classification that can be enjoyed when the application is made, flows between the processing area and the customs territory.

In addition, in some special circumstances, the Foreign Trade Processing Zones Committee may, in accordance with the application of the operator of the foreign trade processing area, establish a special-purpose subregion, which shall be managed by a single company as a subsidiary area of the foreign trade processing zone. Due to the lack of policy on foreign trade processing zones, the establishment of subordinate district trend is strong.

(B) the EU model

One of the guiding principles of the EU on processing trade (known as inbound processing) is to weigh the trade relations between processing trade enterprises and other producers when examining the processing trade and to encourage the export of products within the EU. Thus, the management of imported materials and materials has a high flexibility.

First, the EU's management model is divided into two systems of bonded and tax rebate. Bonded means that some non-EU members of the goods at the time of entry temporarily do not pay tariffs and other domestic taxes, this approach is mainly applicable to those who can determine the import of processed products will be sold outside the EU material The method of tax rebate means that the goods are allowed to be returned at the time of importation. The method is mainly applicable to those parts which can not be clearly exported after the product is sold to the customs.

Second, the EU has adopted a flexible management approach to the transfer of imported goods or processed products (that is, what we call the deep processing carry-over problem), allowing the entry processing license holder, while maintaining the processing record, Records are registered in the process, which is characterized in the continuous record, by the next link to bear the corresponding responsibility.

Thirdly, even under the bonded system, the EU model also provides the institutional space for the domestic materials of the imported materials and parts, and the obligation to pay for the importation of the enterprises, such as the payment of customs duties and the late payment of interest, can be converted into formal import, Market circulation.

In addition, the policy also allows for the intersection of parts and materials, that is, the EU products to replace the imported materials and parts for processing; to allow the first out, that is, in urgent need of conditions, the export of raw materials, and then import the corresponding materials and parts; The For the processing trade to provide a relaxed policy environment.

(C) the pattern of Japan

Japan's two-way processing trade are provided for enterprises engaged in processing trade activities, the management is more relaxed, but the bonded space has a more detailed provisions.

First, two-way processing trade. Shun entrusted processing that is commissioned processing exports, commissioned by the commission processing is commissioned processing. The former refers to the Japanese companies to accept the raw materials of foreign enterprises, processing and assembly of finished products, delivered to foreign enterprises, to receive a certain fee. The latter refers to the Japanese enterprises to provide raw materials to foreign enterprises, processing and assembly of finished products, imports to Japan, to pay foreign companies processing fees. Commissioned processing and imports of China's foreign trade is not the same.

Second, the types of bonded space. A total of five categories, namely, designated bonded areas, bonded storage areas, bonded factories, bonded exhibitions, comprehensive bonded areas.

Third, according to different circumstances to implement different regulatory models. In the bonded factory and comprehensive bonded areas, the implementation of bonded trade in the processing trade; in the designated area, the processing of re-export within 1 year to implement tax protection policy, the import tax and within the specified time the implementation of re-export The policy.

(Iv) Some practices in other countries in the management of processing trade

South Korea's processing trade management model is characterized by the participation in the process of processing trade in the provisions of the provisions of a year in accordance with the re-export tariff reduction, tariffs on processing trade for the import and export of raw materials to give tax rebates, if necessary, When the goods are imported, they are required to provide a guarantee equivalent to tax relief or with the consent of the margin.

Mexico's processing trade to processing and assembly-based, the fundamental reason is adjacent to the United States. On the border between the two countries, a large number of enterprises engaged in processing and assembly, the United States engaged in capital-intensive processes, the Mexican side engaged in labor-intensive processes, formed in terms of factor endowment and comparative cost advantage of the international division of labor. Mexico has implemented the institutional arrangements for the export processing zones, and the import equipment and fittings needed for the machining and assembly business can be exempted from customs duties.

India's processing trade policy has a high directivity, clearly defined for the production of imported products imported products, as well as to fully export-oriented enterprises to provide products, can be exempt from all tariffs and surtax.

The Halea Free Trade Zone, established by the United Arab Emirates, provides an extremely relaxed institutional environment for production and business activities in the region. Allowing the establishment of wholly foreign-owned enterprises, exempt from import and export duties, exempt from all corporate income tax and personal income tax, capital and profit outflow without any restrictions.

Some ASEAN countries such as Indonesia, Thailand, the management of processing trade to export processing zones based. India has also adopted a system of free trade zones and export processing zones, which are managed in a manner similar to that of other countries' export processing zones.

Summary of international experience: Some countries have formulated special policies for the management of processing trade. Some countries regard processing trade as one of the contents of production and business activities in export processing zones. Only the corresponding management policies have been formulated for export processing zones, And did not specifically point to the processing trade activities to develop appropriate policies. From this difference in institutional arrangements, we can see that the same is the processing trade, because the views of different countries on its different management methods are different. In other words, processing trade is not only a special way of trade, but also an important form of participation in the international division of labor, participation in the global economy, which is more universal.