Research On The Work Order Write-off Management Of H Company In Chengdu Comprehensive Bonded Zone

Since the reform and opening-up,processing trade has been making great contribution to China's economic growth.It can attract a large number of foreign investment,make full use of China's land and labor resources,and convert them into foreign currency earnings,so it is also the pillar of China's trade surplus.The Chinese customs,in order to promote the development of processing trade,have established the multiple free trade zone in coastal and inland areas,its perfect functions,preferential tax policies and convenient operation,attracting more and more large transnational corporations to enter,and the industries are turning from labor-intensive high-tech.In order to promote the development of processing trade,the customs has been exploring and reforming its supervision policies.From the handbook management in the early stage to the e-book management now,from verification based on the single contract to the rolling verification,the customs is always actively adapting to the development of processing trade.However,with the rapid development of technology,the updating of products becomes faster,and the production process becomes more complex,the original verification based on the unit consumption is no longer applicable.So the customs putted forward the concept of verification of work order in 2012,and then carried out as a pilot project in 2014,This revolution combines enterprise ERP management with verification,takes the actual consumption of materials as the basis of calculation,which brings huge tax preference to processing trade enterprises.This paper takes H company which is in Chengdu Comprehensive Bonded Zone as an example,in-depth analysis the differences between unit consumption verification and work order verification,to let readers know clearly about the advantages of work order verification and how to realize it.Then Summarize the experience of verification management,in order to provide processing trade enterprises with exercisable and referential guidance,let more enterprises benefit from this policy.Finally,this paper also puts forward the problems existing so far,and points out the direction of the follow-up improvement from the perspective of the customs and enterprises respectively.Looking forward the work order verification will be more perfect in the future with the joint efforts of the customs and enterprises.