In-port economy 2016. 09, the sale of competitive prices is an important element of compliance management by processing trading enterprises, which relates to such important matters as the elimination of surcharges within processing trade and the regulation of privacy. In this paper, for example, the main problems, causes and resolution strategies in processing trade-related domestic prices are analysed in terms of the identification of marginal and bonded items, differences in declared prices and customs valuations, differences in internal sales prices and prices of imported materials, and whether internally sold materials enjoy preferential origin, with a view to providing good learning and inspiration to enterprises. 1. The following more typical problems have been encountered by a three-firm enterprise established in an export processing zone in guangdong, which is mainly involved in the processing trade and in which the import of materials or the internal marketing of their finished products often occurs. First, the marginal to the processing of a batch of raw material is subject to a pre-registration internal tax write-off procedure, which is the normal process loss resulting from the production of finished products exported from the processing trade contract, and a mixture of various import insurance items whose value is much lower than that of the original import premium. Does the marginal material be valued by the actual reporting status of the marginal material, or is there a supplemental tax declaration based on the corresponding consumption import insurance? Second, the actual sales price of steel scrap, which is the edge of iron and steel from the processing of imported steel plates, which are sold within a trade-off enterprise, is somewhat different from the customs-exempted price, i. E., the customs-exempted price is higher than the firm’s actual sales price, leading to a negative tax on the enterprise. Thirdly, the processing trading enterprise's tariff-exempting rate of part of the imported material was higher than the declared price of the original import, resulting in an increased tax burden on the processing enterprise. Fourth, the processing trading enterprise, which receives some of its imports from asean countries and enjoys preferential rates under bilateral agreements, does not grant preferential rates for bilateral trade, even though it submits its certificate of origin under the china-asean free trade agreement (form e) at the time of its internal sale, which is contested by the processing trading enterprise. Article ii of the customs measures of the people's republic of china for the processing of trade margins, residual substances, residual products, by-products and dangerous preserves goods (hereinafter referred to as " the management scheme " ) stipulates that the processing trade enterprises are engaged in processing and re-export operations, and that article vi of the customs procedures of the people's republic of china for the validation and disbursement of insurance tariffs within the amount of units authorized by the customs, generated during processing, and which cannot be reused for processing the quantities of finished goods exported under the contract; and, in the case of marginal goods, that "the margin or by-products arising from the processing process of sales within the processing trading enterprise may be taxed against the risks of selling the marginal goods within the processing trade and the certified marginal price classification of the border price at the shanghai customs institute 201209: a summary of the sale rates within the processing enterprise are important elements of compliance and control of the processing and processing of trade transactions. An in-depth analysis of typical cases provides information on matters, risks and precautionary initiatives that enterprises should take into account when processing internal price declarations. Keywords: process trade; internal sales prices; risk prevention; case analysis* this paper is a milestone result of the shanghai focused course, export-import business case analysis (zd-035) and the shanghai customs college model internship base building project, shanghai teeter information technology ltd. (jdo-006). Foreign trade50
