建立加工贸易单耗信息库的设想岑育青一、保税料件单耗问题的重要性和目前存在的问题保税料件的单耗问题贯穿于海关对加工贸易管理的前期审批、中期核查和后期核销结案的整个过程，正确核定单耗既是海关做好核销工作的关键，又是确定征免税的界限和防止偷税、漏税的依据。... The idea of ​​establishing a processing trade consumption information database Yu Yuqing 1. The importance of the issue of unit consumption of bonded materials and current problems The issue of unit consumption of bonded materials runs through the customs’ preliminary, mid-term verification and post-production verification of processing trade management. In the entire process of closing a case, the correct verification of unit consumption is the key to the Customs’ efforts to write off verification, as well as the basis for determining the limits of exemption and tax exemption and preventing tax evasion and tax evasion. ...