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Jingdong book

加工贸易疑难解惑280例

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Books Economy Trade and Economic

Jingdong book

加工贸易疑难解惑280例

Name: 加工贸易疑难解惑280例
Brand: Jingdong book
SKU: 3110107841
Price: 30.55 USD
Availability: OutOfStock

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由一线关务专家执笔，从企业角度出发，通过政策解读，实用操作指引，经典案例分析，帮助企业解决迫在眉睫的关务问题。

Content Description

《“关务通·加贸系列”丛书：加工贸易疑难解惑280例》精心提炼加工贸易企业通过各种渠道提出的各类疑难问题，分成加工贸易和保税物流两个大篇进行解答，内容涉及电子化手册、专项业务等加工贸易各个方面，问题分类清晰，解答重点突出，从而达到快速查询、快速解决问题的目标。
《“关务通·加贸系列”丛书：加工贸易疑难解惑280例》最大的尝试和突破，是对具体问题的“问”和“答”采取两个层级的表现方式：第一层具有概括性和普适性，第二层更具针对性和特殊性。这种写法可以使企业更全面深入地了解问题及其答案，吃透海关政策，不断优化和完善操作模式，有效规避风险。

Comments

“加贸系列图书系统梳理了保税优惠政策，为企业用好、用足、用活政策提供了帮助。”

——创维集团有限公司总裁杨东文。

“这三本书将加贸业务流程图表化，使重点环节一目了然，指导性强。”

——上海振华重工（集团）股份有限公司关务经理巩晓亮

“保税一书比较了不同类型特殊区域、保税场所的政策功能，能很好地指导企业投资。”

——得尔达国际物流有限公司总经理戴岭

中国口岸协会会长叶剑：“‘关务通’是口岸大通关的业务载体，既可以解决企业关务问题，又可以促进国际物流在口岸区域的畅通，提升企业竞争力。”

中国保税区出口加工区协会副秘书长焦建群：“‘关务通’是海关与企业沟通的桥梁，是海关出版社根据企业需求打造的品牌。‘关务通’图书好看、好学、好用

Catalogue

加工贸易篇

第一章电子化手册

第二章电子账册

第三章专项业务

第四章单耗管理

第五章其他业务

一、服务外包

二、集成电路保税监管模式

保税物流篇

第一章保税监管场所

一、保税仓库

二、出口监管仓库

三、保税物流中心

三、出口加工区

四、保税物流园区

五、保税港区

六、综合保税区

七、其他

附件一单耗标准目录

Book Abstract

问题56 为什么海关要实行电子账册商品归并关系？

答：商品归并是指企业在确定商品税号、商品名称一致的基础上，根据加工贸易货物进出口和管理的实际情况以及海关监管需要，对生产管理中最基础的料号级加工贸易料件、成品或直接进口的半成品进行合并，建立一对多或多对一的对应关系。

实行归并关系的优点是：

（1）区分主次，明确重点监管对象。由于加工贸易企业的料件和成品种类繁多，从价值很低的辅料到价值很高的主料都有，如生产笔记本电脑的工厂所使用的保税料件有价值几分钱的电阻、电容，也有价值数百美元的CPU和液晶显示器，不同价值的保税货物所对应的税款金额也相差甚远。因此，从海关监管的角度看，保税税款较多的货物应当成为海关监管的重点。另外，某些商品因涉及特殊的贸易管制，也应作为重点的监管对象。通过将不同的保税货物按照监管重要性的不同，分别归入不同的监管类别，有助于分清监管对象的主次，确定监管的重点。

（2）实现保税货物的分层次监管，使监管效益最大化。对根据归并原则归入不同监管项号的货物，区分了货物的重要度，将监管力量按照确定的货物的重要度合理分配，实现保税货物的分层次管理。同时，企业也可据此加强内部管理，对海关确定的重点货物实行重点管理，达到海关与企业共管的良性互动。

（3）前置监管环节，减小后续监管的压力。在企业实际进出口和生产以前，海关就深入了解企业的生产、物流和货物情况，将监管部分环节前置，减小监管后续压力，有利于后期重点开展核查、核销工作。

海关提醒：

企业进行归并关系管理时，应注意以下几种情况：

（1）企业在向海关申报归并关系备案前，应根据海关监管要求和自身实际情况，预先对进出口商品进行归类和归并。鉴于归并关系管理的复杂性，企业也可委托社会中介机构进行预先归类和归并。

（2）企业对海关认为需重点监管的或企业因管理需要不易归并的商品，应不作归并处理。

（3）归并后的商品序号应根据商品的重要程度按照依次减弱的原则排列，以便于企业配合海关开展中后期的重点核查和核销。

（4）成品除单耗一致的以外，原则上应不作归并处理。

（5）在归并原则确定后，每个企业只能生成一份企业物料表及归并关系数据。

小贴士：

海关依据进口料件的贸易管制条件、价值、单耗等因素，并按照监管需要认定主料。定为主料的条件包括：

（1）进口料件单价相对较高的；

（2）进口料件在出口成品中耗用较多或属关键部件的；

（3）进口料件属于国家贸易管制的；

（4）海关认为需要重点监管的。

Introduction

在经济全球化的背景下，我国充分利用跨国产业转移的战略机遇，大力发展加工贸易，强化国际合作。在短短的30多年里从世界第32位的贸易体迅速崛起成为全球第一大出口国；并实现了从初级产品到制成品出口的转变，从而使中国赢得了“世界工厂”的称号。在加工贸易发展的进程中，海关作为国家进出境的监督管理部门，主动研究经济发展中出现的新情况和新问题，积极创新监管模式，逐步建立起一套与中国国情相适应，与企事业发展相配套的保税监管体系，为加工贸易在中国的发展提供了优良的运行环境，使海关管理成为了推动企业和国民经济社会发展的重要力量。
随着国际经济形势的变化，我国的加工贸易及保税企业享受纳税暂缓优惠政策。但是，由于加工贸易及保税政策性强、涉及面广、复杂度高，企业往往面临诸多问题，并为此付出高昂的成本，甚至影响到企业的生存。
为了立足企业切身需求，关注加工贸易重点问题，同时紧密联系业务实际，甄选案例进行透彻剖析，并针对实务的难点疑点进行全面解答，“关务通·加贸系列”编委会组织北京、上海、南京、深圳等海关的长期从事加贸、政策研究工作的专家执笔，编写了“关务通，加贸系列”丛书。

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Jingdong book

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