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第一条为完善加工贸易银行保证金台帐制度，允许开展加工贸易业务的企业（以下简称“企业”）以多种形式向海关缴纳关税及其他税费保证金（以下简称“税款保证金”），根据（中华人民共和国海关法》、（中华人民共和国担保法）等有关法律、法规的规定，制定本办法。第二条企业
Article 1 For the purpose of improving the system of debit and credit account for processing trade banks and allowing enterprises engaged in processing trade business (hereinafter referred to as “enterprises”) to pay customs duties and other taxes and fees (hereinafter referred to as “tax deposits”) to the Customs in various forms, The Measures are formulated in accordance with the relevant laws and regulations of the Customs Law of the People’s Republic of China and the Guarantee Law of the People’s Republic of China.