近年来，厦门海关特区业务处对加工贸易商品的监管不断引入风险管理，基本形成征管结合的全方位、全过程监控体系，进一步提高了综合治税水平，防止了国家税款流失。其做法和措施有以下７点：一、严把加工贸易合同审批关对涉及重点商品的合同严格按照规定程序进行审批，对... In recent years, Xiamen Customs Special Zone Office continuously introduces risk management to the supervision of processing trade commodities, basically forming an all-around and whole-process monitoring system combining administration of tax collection and administration, further improving the level of comprehensive tax control and preventing the loss of state taxes. Its practices and measures have the following seven points: First, strict examination and approval of processing trade contracts on the key commodities involved in the contract in strict accordance with the provisions of the procedure for approval ...