It was more than 20years that processing trade has been a important constitude part and make the improtant use of foreign capital resource in Guangdong province after opening-up policy. It is not only a main motivation of sustainable and fast economic development of foreign trade in Guangdong province,but also brings a huge income.Upgrading of Guangdong processing trade becomes a hot problem. Recently, Finace and Tax 【2006 】 No.139, 145 and No.82 text were sent out by National Ministry of Finance, the Development and Reform Committe, Commerce Department, Maritime Customs Headquarters, the Country Tax Bureau. Which is so called Five Consociations. It increases the catalogue of forbidden processing and significant lower the export rebate, meanwhile the processing trade policy adjusting work is studied by related section actively.
According to the report, 'two high a low' and 'low & additional value' was the point of the new policy adjustment in which would cause the industry of the international trade dispute easily. It was anticipated that the new policy will extend the scope of the type in processing trade forbids,adding metallurgy,deckle, metallurgy industry; But the spinning clothing,shoe, box wrap,furniture, plastics and product etc. will be listed as restriction processing trade.It also bring a huge influence to the operation of the processing trade business enterprise of the Triangle Region. The main body of this thesis first analyzes the referenced import and export data of processing trade enterprise. Then it gives a result that the processing trade enterprise in Guangdong province took up a specific significance gravity in the whole nation. Last, it gives some countermeasures for adjustment.
