国家经贸委会同外经贸部、海关总署、中国人民银行、国家外汇管理局,中国银行联合下发了《关于加工贸易以多种形式缴纳税款保证金实施办法》,办法规定,经海关总署确认,具有担保资格的金融机构或其他具有代为清偿债务能力的法人,均可为加工贸易企业向海关提供担保,担保机构经 The State Economic and Trade Commission jointly issued with the Ministry of Foreign Trade and Economic Cooperation, the General Administration of Customs, the People’s Bank of China, the State Administration of Foreign Exchange and the Bank of China the Measures for the Implementation of the Guaranty for Handling Trade in Various Forms of Payment for Processing Trade, which stipulated that the General Administration of Customs Confirm that a financial institution qualified for guarantee or other legal person capable of paying off the debts can provide the customs with a guarantee for the processing trade enterprise,