1.A-type enterprises refer to processing trade enterprises supervised by the customs in the factory or networked with the competent customs computer, and other processing trade enterprises that meet the management standards of A-type enterprises as assessed by the customs. Class A enterprises shall be examined and approved by the directly affiliated customs, reported to the General Administration of Customs for the record, and reported to the Ministry of Foreign Trade and Economic Cooperation for nationwide implementation. The annual import and export volume of Class A enterprises is more than USD 30 million, the annual export volume of production-oriented self-operated import and export enterprises is more than USD/kloc-0.00 million, or the annual export volume of processing trade is more than USD/kloc-0.00 million. 100000 USD, rated as AA-class enterprise by the customs, and no bank guarantee account management was implemented.

2. Class B enterprises refer to enterprises that carry out processing trade according to law and have no illegal smuggling activities. The scope of such enterprises includes all processing trade enterprises except A, C and D enterprises. Class B enterprises engaged in the processing trade of licensed commodities are converted into special bank guarantee accounts, and imported materials and parts are levied at 50%.

1. Within the scope of commodity economy, as one of various organizational forms, organic economic entities generally aim at making profits according to certain organizational rules, take the maximization of the interests of investors, customers, employees and the public as their own responsibility, and exchange income by providing products or services. It is the product of social development and develops with the development of social division of labor. Enterprises are the main body of market economic activities; Under the socialist economic system, various enterprises coexist, and isomorphism has become the micro-foundation of the socialist market economy. There are three basic organizational forms of enterprises: sole proprietorship, partnership and company. Corporate enterprise is the most important and typical organizational form in modern enterprises.

2. The word "enterprise" in modern Chinese comes from Japanese. Like other basic words commonly used in social sciences, it is a Chinese word translated in the process of introducing western culture and systems on a large scale after the Meiji Restoration in Japan. 1898 After the Reform Movement, these Chinese words were introduced into modern Chinese from Japanese. The word "enterprise" is related to and similar to the word "enterprise" in usage. ) During the planned economy period in Chinese mainland, "enterprise" was a common word juxtaposed with "institution". 1978 defines "enterprise" as "an independent accounting economic unit engaged in production, circulation or service activities". The definition of "institution" is "institution that does not conduct economic accounting under the leadership of state organs". The usage of the word "enterprise" has changed.

3. Common usage refers to various independent profit-making organizations (which may or may not be legal persons), and can be divided into corporate enterprises and unincorporated enterprises, such as partnerships and sole proprietorships. Another special name is the regulation in the Auction Law. The "auctioneer" in the auction law refers to the auction enterprise. For example, Shihua auctioneer refers to Shihua Auction Co., Ltd., not "person".