4lqedz 发表于 2024-8-24 15:47:29

代理报关与买单报关的区别操作流程及平常问题解答


    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><img src="https://mmbiz.qpic.cn/mmbiz_jpg/sttIbWzk6a9yUnaTtqHoiaCP4Buibk0ibrZZoqVf4cXqCeIMbmRoYRxx7iarzvF0HLsZNsa4Kd7r1vfzuXjyNlYGDQ/640?wx_fmt=jpeg&amp;tp=webp&amp;wxfrom=5&amp;wx_lazy=1&amp;wx_co=1" style="width: 50%; margin-bottom: 20px;"></strong></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">1、</span>什么是代理报关与买单报关</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">买单报关是一种出口业务方式，适用于<span style="color: black;">无</span><span style="color: black;">自己</span>进出口权的企业。</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">在买单报关中，这些企业会与<span style="color: black;">持有</span>进出口权的企业合作，利用其抬头、报关、文件报关章以及海关备案等权限，<span style="color: black;">拜托</span>其进行出口申报。<span style="color: black;">一般</span>，买单报关适用于出口退税率较低或不享受出口退税的<span style="color: black;">制品</span>。<span style="color: black;">经过</span>将业务<span style="color: black;">拜托</span>给报关行或代理<span style="color: black;">机构</span>，这些企业<span style="color: black;">能够</span>依靠其代理进行正常的进出口报关程序。</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">代理报关<span style="color: black;">指的是</span><span style="color: black;">无</span>出口资质的出口企业与<span style="color: black;">持有</span>出口资质的外贸代理企业<span style="color: black;">签定</span>外贸代理协议，<span style="color: black;">经过</span>支付<span style="color: black;">必定</span><span style="color: black;">花费</span>，<span style="color: black;">运用</span>外贸代理企业的核销单将出口货物以外贸企业的名义代理出口。</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">代理报关企业必须<span style="color: black;">得到</span><span style="color: black;">相关</span><span style="color: black;">分部</span>认可的外贸仓储运输、国际运输工具、国际运输工具服务和代理等业务经营权，并兼营报关服务业务。代理报关<span style="color: black;">通常</span>适用于享受较高出口退税率或需要<span style="color: black;">供给</span>报关单证的单位<span style="color: black;">拜托</span>报关。在代理报关中，<span style="color: black;">根据</span>国家规定的流程进行通关、收汇退税等操作，代理报关企业<span style="color: black;">能够</span><span style="color: black;">得到</span>国家津贴、出口退税利润等<span style="color: black;">关联</span>利益。</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">2、</span>代理报关与买单报关的操作流程</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">1.买单出口的流程</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">买单出口方与进出口企业<span style="color: black;">签定</span>买单协议；</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">进出口企业出具出口合同和发票等单证；</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">买单出口方支付货款和买单<span style="color: black;">花费</span>；</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">进出口企业出具出口许可证和报关单等单证；</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">买单出口方<span style="color: black;">运用</span>进出口企业的单证办理海关报关；</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">海关核销单证，出口货物。</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">2.代理出口的流程</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">代理出口方与外贸代理企业<span style="color: black;">签定</span>代理协议；</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">代理出口方出具出口合同和发票等单证；</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">外贸代理企业出具出口许可证和报关单等单证；</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">外贸代理企业代理出口方办理海关报关；</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">海关核销单证，出口货物。</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">3、</span>两者的区别</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">资金回流：买单出口的卖家需要<span style="color: black;">自动</span><span style="color: black;">处理</span>资金回流问题，<span style="color: black;">一般</span>采取<span style="color: black;">经过</span>第三方提现到私人账户的方式，避免了正规结汇手续。而代理出口企业在收到货款并完成结汇后，再将资金支付给<span style="color: black;">拜托</span>的卖家。</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">税务成本：买单出口的卖家在将资金提现到国内<span style="color: black;">机构</span>的公账户时，需要依据出口转内销规定缴纳增值税。<span style="color: black;">另外</span>，<span style="color: black;">倘若</span>企业有利润，还需缴纳企业所得税，税务成本相对较高。与之相反，代理出口的货物<span style="color: black;">能够</span>正常申报，免除出口增值税，并能够适度<span style="color: black;">掌控</span>企业所得税的<span style="color: black;">包袱</span>。</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">出口退税：买单出口的卖家<span style="color: black;">因为</span>缺乏正规报关出口，<span style="color: black;">没法</span><span style="color: black;">供给</span>采购发票等<span style="color: black;">关联</span>证明，<span style="color: black;">因此呢</span><span style="color: black;">没法</span>办理出口退税，<span style="color: black;">没法</span><span style="color: black;">得到</span>出口退税的利润。而代理出口企业则能够依法办理退税手续，<span style="color: black;">得到</span>出口退税的利润。</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">危害</span>成本：中国的外汇管理<span style="color: black;">需求</span>出口货款必须结汇给<span style="color: black;">供给</span><span style="color: black;">关联</span>单证的外贸<span style="color: black;">机构</span>。买单出口方式不符合结汇规定，从而<span style="color: black;">引起</span>外汇流转混乱，<span style="color: black;">触及</span>伪造或购买其他进出口<span style="color: black;">机构</span>通关单证等违法<span style="color: black;">行径</span>。而代理出口属于合法操作，符合外汇管理规定。</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><span style="color: black;">4、</span><span style="color: black;">平常</span>问题解答</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">1. 问：<span style="color: black;">咱们</span><span style="color: black;">机构</span><span style="color: black;">第1</span>次开展进出口业务，应该<span style="color: black;">选取</span>代理报关还是买单报关？</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">答：<span style="color: black;">针对</span><span style="color: black;">第1</span>次开展进出口业务的企业，<span style="color: black;">意见</span><span style="color: black;">选取</span>代理报关。<span style="color: black;">由于</span>代理报关能够<span style="color: black;">供给</span>专业的服务，<span style="color: black;">帮忙</span>企业更好地<span style="color: black;">认识</span>和<span style="color: black;">把握</span>通关流程和<span style="color: black;">需求</span>。随着业务的<span style="color: black;">逐步</span><span style="color: black;">熟悉</span>，企业可<span style="color: black;">思虑</span><span style="color: black;">选取</span>买单报关。</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">2. 问：<span style="color: black;">咱们</span><span style="color: black;">机构</span><span style="color: black;">已然</span><span style="color: black;">选取</span>了买单报关，但<span style="color: black;">此刻</span>想要改为代理报关，<span style="color: black;">能够</span>吗？</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">答：<span style="color: black;">能够</span>。企业<span style="color: black;">能够</span><span style="color: black;">按照</span><span style="color: black;">自己</span><span style="color: black;">实质</span><span style="color: black;">状况</span>和业务<span style="color: black;">需要</span>，<span style="color: black;">选取</span>合适的报关方式。但需要<span style="color: black;">重视</span>的是，在更改报关方式时，需要<span style="color: black;">根据</span><span style="color: black;">关联</span>规定办理相应的手续和资料变更。</span></p>
    <p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://mmbiz.qpic.cn/mmbiz_jpg/sttIbWzk6aib538EZl1C6WzjeWJAS50IcRdRpmX0UW3nHFNZ4FFg4lNj24KKuuXFCpHSrS5ukbu3rmia2M6diaZug/640?wx_fmt=jpeg&amp;tp=webp&amp;wxfrom=5&amp;wx_lazy=1&amp;wx_co=1" style="width: 50%; margin-bottom: 20px;"></p>
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