The Customs and Excise Department, in order to facilitate the management of foreign processing trade enterprises according to the level of classification into ABCD four classes. Specific explanation in the textbook 88 pages. A class inside there is a AA class. AA class enterprise is the kind of annual export value is very objective enterprise, is very able to earn foreign exchange for the country of the type of enterprise.
Type D enterprises are the kind of bad things to do, do not meet the customs supervision requirements of law and order enterprises, basically no credit, so, type D enterprises can not carry out foreign processing trade.
The table is actually very easy to understand. If you have the patience to read the definition of ABCD on page 88, you will understand.
State regulations prohibit the import of goods, regardless of the type of enterprise, are not allowed!
The D category, not to mention, the foreign processing trade does not exist in the figure of the D category of enterprises.
A class of enterprises, go to the bank to set up an empty account (empty transfer), meaning, do not have to pay any deposit, because A class of enterprises to go where it is a guarantee of creditworthiness. A class of enterprises have such preferential. AA class of enterprises are more preferential, do not have to open the account (do not turn).
Type B enterprises, the import of restricted goods, go to the bank to open a ledger, according to the import of goods subject to 50% of the tax deposit. So it is half real transfer.
C type of enterprise has made a small mistake, a little tax evasion, credit is not very good, so, C type of enterprise both to open a ledger, but also to pay all the security deposit, so it is the real transfer.
Alas. I'm not good at explaining this. I'm not good at explaining this. It's all very confusing. I'm sorry, I'm sorry, I'm sorry.