关键词:免税进口物品,.NET,SQL Server I ABSTRACT Since the policy of reform and opening-up was carried out, China has been tried to bring in foreign capital and advanced technology and management. To encourage the foreign investment, China sets up the export production zone and the bonded area, where the foreign companies can enjoy more preferential government policies, they can buy the imports such as equipments, parts and direct and indirect material with duty free. Meanwhile, according to Decree No. 179 of General Administration of Customs Measures (Measures of the People's Republic of China Customs on Taxation for Import and Export Goods), these imports should be recorded when enter into the zone or area, should be controled over by the Customs afrer entery, should write off the import record at Customs when transferred out, and the foreign companies should build the special book that accord with Customs’s require and should regularly provide the list to Customs for verification. The difference between the Customs’s record and the physical goods is suspected as sm