还不晓得报关要做什么?快来看这篇!
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><img src="https://mmbiz.qpic.cn/mmbiz_gif/FsUmIGpsRPXoqTmPTkun4oTNWu2a46xL11ky2HT4zlPL1Pql5MjpfSpyGib15mpZjsQk1GRkP4TqwlOzaBetficQ/640?wx_fmt=gif&tp=webp&wxfrom=5&wx_lazy=1" style="width: 50%; margin-bottom: 20px;"></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">每日</span><span style="color: black;">非常</span>钟关务小知识</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"> 2022/7/7 </span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">上期关务无忧为<span style="color: black;">大众</span>简单介绍了海关与报关到底是什么,相信您<span style="color: black;">此刻</span><span style="color: black;">已然</span>对海关与报关有了基本<span style="color: black;">认识</span>。在<span style="color: black;">实质</span>的对外贸易或进出境活动中,过海关与报关是一项必须经历的流程,然而<span style="color: black;">做为</span>把控境内外交流的“<span style="color: black;">前门</span>”,海关对报关有着一系列严格而<span style="color: black;">繁杂</span>的<span style="color: black;">需求</span>。本期《<span style="color: black;">每日</span><span style="color: black;">非常</span>钟关务知识》为<span style="color: black;">大众</span>带来:</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">报关必须<span style="color: black;">认识</span>的3大内容!</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;">按照</span>对象的<span style="color: black;">区别</span>,报关可分为运输工具报关、 货物报关和物品报关三类。以下介绍的报关基本内容,<span style="color: black;">亦</span>将按<strong style="color: blue;">运输工具报关、 货物报关和物品报关</strong>分别介绍。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">1►</strong><strong style="color: blue;">进出境运输工具报关</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">01</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">运输工具申报 </span></span></strong></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;">按照</span>海关监管<span style="color: black;">需求</span>的<span style="color: black;">区别</span>,<span style="color: black;">区别</span>种类的运输工具报关时所需递交的单证及所要申明的<span style="color: black;">详细</span>内容<span style="color: black;">亦</span>不尽相同。<strong style="color: blue;">进出境申报</strong>
</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">是运输工具报关的<span style="color: black;">重点</span>内容。</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;">按照</span>海关监管的<span style="color: black;">需求</span>,运输工具进出境报关时须向海关申明的<span style="color: black;">重点</span>内容有:</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">运输工具的名<span style="color: black;">叫作</span>、国籍、预定到达时间、航次(车次)停靠地点等;运输工具进出境时所载运货物、人员、物品基本<span style="color: black;">状况</span>。</span></p><img src="https://mmbiz.qpic.cn/mmbiz_jpg/FsUmIGpsRPUiaVgZDVuia5TEK4fLqR02k0usMeS5tZiaoYxMiccuniaWmicQxRtXYokYzPOW69gyfkxHoQUfkAF3gQqA/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"><img src="https://mmbiz.qpic.cn/mmbiz_jpg/FsUmIGpsRPUiaVgZDVuia5TEK4fLqR02k0usMeS5tZiaoYxMiccuniaWmicQxRtXYokYzPOW69gyfkxHoQUfkAF3gQqA/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;"><img src="https://mmbiz.qpic.cn/mmbiz_jpg/FsUmIGpsRPUiaVgZDVuia5TEK4fLqR02k0usMeS5tZiaoYxMiccuniaWmicQxRtXYokYzPOW69gyfkxHoQUfkAF3gQqA/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;">
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">其他需要向海关申报清楚的<span style="color: black;">状况</span>,如<span style="color: black;">因为</span>不可抗力<span style="color: black;">原由</span>,运输工具被迫在<strong style="color: blue;">未设关地</strong><strong style="color: blue;">点</strong>停泊、降落<span style="color: black;">或</span>抛掷、起卸货物、物品等<span style="color: black;">状况</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">除此以外,运输工具报关时还需提交运输工具从事国际合法性运输<span style="color: black;">必须</span>的<span style="color: black;">关联</span>证明文件,如船舶国籍证书、吨税证书、海关监管簿、签证簿等,必要时还需出具<span style="color: black;">保准</span>书或缴纳<span style="color: black;">保准</span>金。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">Expansion</span></strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">以上<span style="color: black;">状况</span>由进出境运输工具负责人或其代理人向海关申报后,有时还需应海关的<span style="color: black;">需求</span><span style="color: black;">协同</span>海关<span style="color: black;">检测</span></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">02</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">运输工具舱单申报</span></span></strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">近年来,我国海关将运输工具舱单申报<span style="color: black;">做为</span>进出境运输工具报关的一个<strong style="color: blue;">重要事项</strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">为简化通关流程,海关现已全面开展舱单及<span style="color: black;">关联</span>电子数据变更<strong style="color: blue;">作业无纸化</strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">进出境运输工具舱单<span style="color: black;">指的是</span>反映进出境运输工具所载货物、物品及旅客信息的载体,<span style="color: black;">包含</span><strong style="color: blue;">进境</strong>运输工具需提交的原始舱单、<strong style="color: blue;">出境</strong>运输工具需提交的预配舱单与装(乘)载舱单</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">2►</strong><strong style="color: blue;">进出境货物报关</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">关于进出境货物报关的内容,上期<span style="color: black;">已然</span>介绍过,进出境货物的报关较为<span style="color: black;">繁杂</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;">因此呢</span>,<span style="color: black;">按照</span>海关规定,进出境货物的报关业务应由依法取得报关从业资格并在海关注册的报关人员办理</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;">进出境货物的报关业务<span style="color: black;">包含</span></strong>:</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">1. <span style="color: black;">根据</span>规定填制报关单,并办理提交报关单证等与申报<span style="color: black;">相关</span>的事宜</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">2. 申请办理缴纳税费和退税、补税事宜</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">3. 申请办理加工贸易合同备案、变更和核销及保税监管等事宜</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">4. 申请办理进出口货物减税、免税等事宜</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">5. 办理进出口货物的查验、检验、检疫、结关等事宜</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">6. 办理应当由报关单位办理的其他事宜</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">海关对<span style="color: black;">区别</span>性质的<strong style="color: blue;">进出境货物</strong>规定了<span style="color: black;">区别</span>的报关程序和<span style="color: black;">需求</span>。<span style="color: black;">通常</span><span style="color: black;">来讲</span>,进出境货物报关时,海关<span style="color: black;">需求</span>报关单位及报关人员要做好以下<strong style="color: blue;"><span style="color: black;">几个方面的工作:</span></strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">Commodity</p><img src="https://mmbiz.qpic.cn/mmbiz_jpg/FsUmIGpsRPUiaVgZDVuia5TEK4fLqR02k07TAhkBPBASuW6yB3HwbDyfb0j7VCul6EiakRpWlic5VK05A8qQgcZs2w/640?wx_fmt=jpeg&tp=webp&wxfrom=5&wx_lazy=1&wx_co=1" style="width: 50%; margin-bottom: 20px;">
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">1.向海关办理货物报关前,进出口货物收发货人接到运输<span style="color: black;">机构</span>或邮递<span style="color: black;">机构</span>寄交的提货<span style="color: black;">通告</span>单后,或<span style="color: black;">按照</span>合同规定备齐出口货物后,<span style="color: black;">按照</span>上期介绍,采取自理报关方式的应当做好报关准备工作,采取代理报关方式的应与<span style="color: black;">拜托</span>报关企业签署<span style="color: black;">拜托</span>代理协议。</p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">2.准备好报关单证,在海关规定的报关地点和报关时限内以电子数据方式向海关申报。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">3.经海关对报关电子数据进行审核后,在海关认为必须时,报关人员要<span style="color: black;">协同</span>海关进行货物的查验、检验。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">4.属于应纳税、应缴费范围的进出口货物,报关单位应在海关规定的期限内缴纳进出口税费。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">5.进出口货物经海关放行后,报关单位<span style="color: black;">能够</span>安排提取或装运货物</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">除了以上工作外,<span style="color: black;">针对</span>保税加工货物、减免税进口货物等,在进出境前还需办理备案申请等手续,进出境后还需在规定的时间、以规定的方式向海关办理核销、结案等手续。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">3►进出境物品报关</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">海关监管进出境物品<span style="color: black;">包含</span>行李物品、邮递物品和其他物品,三者在报关<span style="color: black;">需求</span>上有所<span style="color: black;">区别</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;"><span style="color: black;">自用<span style="color: black;">恰当</span>数量原则</span></strong><span style="color: black;">是海关对进出境物品监管的基本原则,<span style="color: black;">亦</span>是对进出境物品报关的基本<span style="color: black;">需求</span>。<span style="color: black;">详细</span>内容将在本期<strong style="color: blue;">“关务课堂”</strong>中呈现。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">01</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">进出境行李物品的报关 </span></span></strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">当今世界上大<span style="color: black;">都数</span>国家的海关法律都规定对旅客进出境采用“红绿通道”制度。我国海关<span style="color: black;">亦</span>采用了“红绿通道”制度。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">02</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">进出境邮递物品的报关 </span></span></strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">进出境邮递物品的申报方式由其特殊的邮递运输方式决定。我国是《万国邮政公约》的签约国,<span style="color: black;">按照</span>《万国邮政公约》的规定:</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">进出口邮包必须由寄件人填写“报税单”(小包邮件填写绿色标签)、列明所寄物品的名<span style="color: black;">叫作</span>、价值、数量,向邮包寄达国家的海关申报。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">进出境邮递物品的“报税单”和绿色标签随同物品<span style="color: black;">经过</span>邮政企业或快递<span style="color: black;">机构</span>呈递给海关。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><strong style="color: blue;">03</strong></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;"><strong style="color: blue;"><span style="color: black;"><span style="color: black;">进出境其他物品的报关 </span></span></strong></span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;"><span style="color: black;">其他物品<span style="color: black;">包含</span>暂时免税进出境物品、享有外交特权和豁免权的外国<span style="color: black;">公司</span><span style="color: black;">或</span>人员进出境物品、常驻<span style="color: black;">公司</span>及非居民<span style="color: black;">长时间</span>旅客进出境公自用物品、高层次人才进出境物品,在报关上有<span style="color: black;">区别</span><span style="color: black;">需求</span>。</span></p>
<p style="font-size: 16px; color: black; line-height: 40px; text-align: left; margin-bottom: 15px;">以上<span style="color: black;">便是</span>本期关务知识分享,想<span style="color: black;">认识</span><span style="color: black;">更加多</span>专业内容敬请关注关务无忧!<span style="color: black;">咱们</span>将<span style="color: black;">每日</span>为您带来海关通关业务<span style="color: black;">指点</span>!</p>
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回顾过去一年,是艰难的一年;展望未来,是辉煌的一年。 楼主的文章非常有意义,提升了我的知识水平。 期待楼主的下一次分享!” 楼主听话,多发外链好处多,快到碗里来!外链论坛 http://www.fok120.com/ 顶楼主,说得太好了!
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