论文部分内容阅读
去年三月底,国家有关部门联合出台了《关于进一步完善加工贸易银行保证金台帐制度的意见》(即35号文)。自此,银行保证金台帐制度重新成为加工贸易企业关注的焦点。从某种意义上说,35号文以及围绕35号文的一系列配套政策,已经成为国家规范加工贸易管理的一记“重拳”。这一“重拳”如何酝酿产生?“重拳”是否命中要害?诸多问题本刊曾在前面几期做过详细报道。尽管不断完善,这一规范管理的重大政策在实践中似乎依旧不尽人意。问题究竟出在哪里?企业有何怨言,以至于言词激烈?面对种种牢骚和非难,海关又作何解释?35号文以及以此为代表的对加工贸易企业的规范管理之路通向何方?带着种种疑问,在政策颁布几近一年之际,本刊记者再一次对政策实施的现状进行了一系列的调查、采访。
At the end of March last year, relevant departments of the State jointly issued the Opinions on Further Perfecting the System of Bank Deposits and Accounts in Processing Trade (Circular 35). Since then, the bank margin account system once again become the focus of processing trade enterprises. In a sense, Circular 35 and a series of supporting policies surrounding Circular 35 have become the country’s “punch” in regulating the processing trade. This “heavy box ” how brewing? “Heavy box ” is the key to hit? Many issues has been published in the previous issue of several articles in detail. Despite continuous improvement, this major policy of regulating norms still seems unsatisfactory in practice. Where is the problem? What are the complaints of enterprises, so that the fierce words? Faced with all kinds of grudges and clumsy, Customs and what is the explanation? Article 35 and the represented by the processing trade enterprises regulate the road to where With all sorts of questions, nearly a year after the policy was promulgated, our correspondents once again conducted a series of investigations and interviews on the status quo of the implementation of the policy.