随着经济全球化的不断深入，我国国民经济的对外依存度逐步加大。加工贸易是我国对外贸易的一个重要方面，有关资料表明全国1年加工贸易交易额约达上千亿美元。关于加工贸易的税收政策效能如何？时至今日，我们认为有反思、调整的必要。加工贸易主要有进料加工、来料加工两种形 With the continuous deepening of economic globalization, the dependence on foreign affairs of our national economy has gradually increased. Processing trade is an important aspect of China’s foreign trade. The data show that the volume of processing trade in the country for one year is about 100 billion U.S. dollars. How effective is the tax policy on processing trade? Today, we think there is a need for reflection and adjustment. Processing trade mainly feed processing, processing two forms