Recently, the "Implementation Plan for the Reform and Implementation of the General Administration of Customs to Promote the Continuous High Quality Development of Processing Trade" (hereinafter referred to as the "Implementation Plan") was officially introduced, clarifying 16 specific reform measures in three aspects of customs supervision, covering the entire lifecycle and chain management of processing trade from "preliminary filing" to "mid-term production and sales" and then to "post verification and verification". Guangdong is a major province in foreign trade. The latest data from the Guangdong Branch of the General Administration of Customs shows that the total import and export value of processing trade from January to October this year was 1.6 trillion yuan, accounting for 23.5% of Guangdong's total import and export value. The reform measures will further optimize the regulatory model and innovate the regulatory mechanism, injecting strong new momentum into the development of processing trade and promoting high-quality development of Guangdong's processing trade. The "Implementation Plan" for the pilot implementation of unit consumption management reform specifies that the pilot implementation of unit consumption management reform will be carried out - in some customs pilot implementation, the unit consumption standard will be converted into unit consumption parameters, and the rigid management requirements for unit consumption standards will be cancelled. If the declared unit consumption of enterprises exceeds the original unit consumption standard, the customs will conduct bonded verification according to the declared unit consumption review. Unit consumption refers to the quantity of materials and components consumed by processing trade enterprises in processing finished products. It is an important basis for customs to determine whether the quantity of imported bonded materials and exported finished products of enterprises is reasonable. According to the original regulations, processing trade enterprises should declare unit consumption to the customs within the unit consumption standard. If the unit consumption standard is exceeded, the customs will verify the bonded materials according to the highest or lowest limit value of the unit consumption standard. After the reform, the unit consumption standard will be converted into a unit consumption parameter, and enterprises can declare unit consumption according to actual production, saving taxes on the part that exceeds the unit consumption standard. This will effectively reduce the operating costs of processing trade enterprises Huang Guohua, Deputy Director of the Bonded Supervision Department of Huangpu Customs, said. This reform has reduced our company's operating costs by about 10% and saved labor costs by 30% this year, "said Wang Yangjinan, customs declaration supervisor of Guangdong Jinsheng Huaming Environmental Protection Technology Co., Ltd. The implementation of the "bonded+ERP" regulatory reform "Implementation Plan" has also expanded the scope of application of the enterprise group processing trade regulatory model. According to the original regulations, the leading enterprises of enterprise groups must be senior certified enterprises. After the reform, the scope of application of the leading enterprises has been relaxed. Priority should be given to key industries encouraged by the state, such as information technology, artificial intelligence, biopharmaceuticals, new energy, new materials, and major equipment manufacturing. Non dishonest enterprises with standardized internal management and complete information systems in these industries are allowed to act as leading enterprises to carry out enterprise group processing and trade business Yin Chenggang, Deputy Director of the Inspection Department of the Guangdong Branch of the General Administration of Customs, said. According to the Implementation Plan, the customs will integrate networked regulatory accounting and enterprise based accounting management models, cancel the registration of accounting business scope, apply unified management systems and requirements in the early, medium, and late stages, and carry out "short overflow zone" reform, that is, introduce "short overflow zone" management in the management of processing trade accounting, which will cause reasonable errors to enterprises within a certain range and meet the situation of no punishment, After tax collection or adjustment of account books in accordance with the law, the customs shall conduct normal verification according to regulations. This is a 'double reduction' reform measure for accounting management enterprises, eliminating the management of online regulatory accounting books with '100% factory verification' and 'customs sampling of goods with a value of more than 25%'