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首页 加工贸易手册备案、核销流程及注意事项(Record and verification proce…

加工贸易手册备案、核销流程及注意事项(Record and verification process of processing trade handbook and matters needing attention).doc

加工贸易手册备案、核销流程及注意事项(Record and v…

xu佳j
2018-10-01 0人阅读 举报 0 0 0 暂无简介

简介:本文档为《加工贸易手册备案、核销流程及注意事项(Record and verification process of processing trade handbook and matters needing attention)doc》,可适用于社会民生领域

加工贸易手册备案、核销流程及注意事项(Recordandverificationprocessofprocessingtradehandbookandmattersneedingattention)加工贸易手册备案、核销流程及注意事项(Recordandverificationprocessofprocessingtradehandbookandmattersneedingattention)RecordandverificationprocessofprocessingtradehandbookandmattersneedingattentionInordertofurtherimprovethequalityofservice,toensurethattheprocessingtrademanualforrecord,verificationIntime,Easytocarryout,theprocessingtrademanualfortherecord,theverificationprocessandmattersneedingattentionareannouncedasfollowsFirst,processingenterprisesTheprocessingenterpriseshouldregisterandrecordonthepremisesofthecustomsandExciseDepartmentAnnualexaminationTheannualexaminationtimeisbeforeMarchEachprocessingenterpriseneedstoprovidetheclassicswhenprocessingthetradehandbookTheprocessingtradewasstampedbythelocaleconomicandtradedepartmentandstampedwiththeenterprise'sofficialsealCopyofcertificateofproductioncapacityofprocessingenterpriseProcessingenterprisesshouldsetupspecialstorageandprocessingtrademeetingtherequirementsofthecustomsThewarehouseofeasyimportgoodsissetupinaccordancewiththerequirementsofthecustomssupervisionBooksandotherrelevantdocuments(specificstandardsandregulationsrefertothelocalsea)GuanWenjian),processingenterpriseswithouttheapprovalofthecustoms,havenorighttoexportprocessingtradebondedCargoTwoThefollowingdocumentsmustbeprovidedtoapplyforincomingmaterialprocessingmanual,theprocessingmanualmustprovidethepurchasecontract(original)twocopies,Salescontract(original)twocopies,businesslicenseandtaxregistrationofproductionandprocessingenterprisesCertificate(copy),certificateofproductioncapacityapprovedbylocaleconomicandTradeDepartmentCopyoftheofficialsealoftheenterpriseAndfillintherecordofunitconsumptionproducedbythecustomsOneapplicationform,oneapplicationformforcontractfilingandonecopyoffinishedproductfilingapplicationform,Oneapplicationformformaterialsandrecords,togetherwithninecopiesAndthecustomsdeemsitnecessarytosubmititHecertifieddocumentsandmaterials,includingimportlicense(original),processflow,Onecopy(positiveorduplicate)oftypesettingmap,etcprocessingmanualmustbeprovidedwithsalescontract(original)PartoneoftheentrustmentagreementsignedbyourcompanyandtheprocessingenterpriseAcopyofthebusinesslicenseandtaxregistrationcertificateofthemanufacturingandprocessingenterpriseshallbeissuedAcertificateofproductioncapacityapprovedbytheDepartmentofforeigntradeandEconomicCooperation(onecopyoftheofficialseal)PieceAndfillinoneoftheapplicationformsoftheunitconsumptionrecordissuedbythecustoms,andrecordthecontractOnepieceoffinishedproductfilingapplicationformandoneapplicationformformaterialandmaterialrecord,totalninePortionAndotherdocumentsandmaterialswhichthecustomsdeemsnecessarytosubmitMouthpermit(original),processflow,typesettingmapone(positiveorcopy)andsoonThree,manualextension,afterprocessingtradegoodsforrecord,needtochangethecontent,businessenterpriseshouldbeinThevalidityofthehandbookislimitedtothefilingofcustomsapplicationsManualextensionisallowedonlyFortimes,eachextensionshallnotexceedsixmonths,andtheseconddelayshouldbehandedoverAdepositofofthetotalvalueofthegoodsFour,theuseofincomingmaterialprocessingmanual,Hansoncompletedtheimport(incoming)processingmanualissuedbythecustomsapproval,AndunifiedregistrationandcustodyWhenthebusinesscompanyusesit,thesalesmanshouldsignitTakethecontractmanualandkeepitincustodyFive,processingtrademanualverificationcompaniesforeachmanual,thebondedperiodisoneyear,HansonhandsThreemonthsbeforetheexpirationofthebook,notifytherelevantsalesmaninwritingtodothemanualReportPreparatoryworkbeforewhensubmittingthenucleardeclaration,theofficialsealshallbesubmittedtothecustomsThecostsheetandthelayoutchartofthesmalldrawingsarefaithfullydeclaredtotheimportedmaterialsandexportedproducts,Materialssuchasleftovermaterials,residualmaterials,defectiveproducts,unitconsumption,etcscrapandscrapproducedbyproductionandprocessingenterprisesintheprocessofproductionMaterialssuchaswithdrawal,exit,abandonmentofmaterials,taxationofdomesticsales,carryoverofsurplusmaterials,etcHandle。Amaterialreturn:accordingtotheoriginalimportcustomsdeclaration,manual,returnedmaterialsTicket,packinglistandverificationformofexportproceedsshallbeentrustedtotheportcustomsforrefundExportdeclarationproceduresBmaterialwaiver:Hansonreceivedthewrittenapplicationofthesalesman,andthentotheCustomsProtectionTheapplicationoftaxauthoritiesshallbeapprovedbythecustomsbondedsupervisiondepartmentThecustomsshallnotifytheproductionunittogiveuptherelevantcustomsdeclarationformalitiesThematerialswillbesenttothebondedwarehousedesignatedbythecustomsCtaxfordomesticsales:thesalesmanfortheeconomicandtradedepartmentapprovedthesaleofdomesticeffectiveDapprovalandrelatedimportlicense,aftercustomsclearance,accordingtolawtothecustomsTaxpaymentThesurplusmaterialvalueiswithinRMBtenthousandyuanandoccupiesallLessthanofthetotalimportandexportmaterialsdonotneedtobeapprovedforsaleinchinaMorethanexpectedTransfer:thecustomsallowsthesurplusmaterialstobetransferredtothesameproductionenterpriseandthesameCustomers,thesametrademode,thesamevariety,thesamepriceContinuetouseintheHandbookofprocessingtradeSeveralproblemsthatmustbeavoidedinthemanualverification()theamountupsidedown:processingtradehandbook,especiallytheprocessingmanualBooksoftenappearupsidedownproblemThatis,thevalueofimportedcustomsdeclarationisgreaterthanthevalueMaterialvalueofcustomsdeclarationformInviewofthis,thecustomsassumethattheprocessingenterpriseshavesurplusmaterials,TaxationrequiredThemeasuretopreventupsidedownisthattheexportpricemustbeaccurateontheamanualBifthequality,quantity,amountchange,shouldbepromptlywrittentohanson,DealingwithcorrespondencechangesbyhansonCformulaforcorrectcalculationoffinishedproductprice:finishedproductprice=Materialvalue(unitmaterialpriceXunitquota)CMTvalue(workfee,auxiliarymaterialfeeandmiscellaneous)Fee()thetimereversed:batchimport,partialshipmentoffinishedmaterialsbusinessInthenormalwayofimportandexport,customsalsowriteoffaccordingtothetimeinterval,sotheindustryThestaffshallusethemanualinaccordancewiththecorrespondingbatchandshallnotexportthefinishedproductsfirstandthenimportthemMaterial()weightupsidedown:accordingtothenormalvalue,thenetweightofimportedgoodsshouldbesmallThenetweightoftheexportedgoods(forexample,whentheclothesarebeingprocessed,willbeusedasliningmaterial),Accessories)Iftheimportnetweightisgreaterthanthenetweightofexportgoods,thecustomswillpresumethattheimportnetweightisgreaterthanthenetweightoftheexportedgoodsTheimportedbondedgoodsarenotcompletelyprocessedandreturnedtotheport,requiringtheenterprisestopaymaterialsandpaytaxesCaseclosedMeasurestopreventweightinversionAonimportssuchas:Paohuohanger,GoodssuchasbowlsandcashmereshouldbecheckedforcustomsdeclarationafternetweightBfinishedbeforeshipment,approvedbyNetweightofgoods()manualstringuse:ManualSeriesrefersto:thesamecustomerorderbatchThequalityofthefinishedproducts,thequalityofthefabricsandaccessoriesused,andtheunitconsumptionofmaterialsandparts,Thepriceoffinishedproductsandtheexportareasaredifferent,andseveralmanualsarerequiredtoensurethecombinationSameperformanceHowever,thesalesmanfailedtopresseachhandduringtheimportandexportoffinishedgoodsThenameandquantityoftheimportandexportcommoditieswhichhavebeenrecordedontheregistercorrespondtothedeclarationandthusproduceSeveralmanualsmixedwithimportedmaterials,mixedexportproductsCausethefactoryunabletoreportthenuclearThecustomscannotverifywhetherthematerialsarereexportedornotThesolutionisintherightMaterialsshouldbeimportedfromthemanualandfinishedonthecorrespondingmanualNotbycustomersThefreeuseofthemanualwillresultinthedirectorindirecteconomyofourcompanyReputationlossSixHansonmanualproceduresandtimeApplyfortheapprovalcertificateofprocessingtradetotheeconomicandTradeDepartmentIttakesthreeworkingdaystogetapproval,gettheapprovalcertificate,bytheclerktothecustomsCenterformanualtransmissionAfterfilingthedata,thecustomsshallverifytheelectronicdataandreporttheinformationafterreceivingtheapprovalThenuclearofficersubmitstheinformationofthewrittenmanualtothecustomsbusinessoffice,customsverificationinformationissued,setupmarginaccountcontactlist,thereporterwiththecontactsheettothebanktoestablishadepositaccount,aftercompletingtheaccount,reporttothenuclearofficerandthengobacktothecustomstogetthemanualIttakestwodaystogetthecertificatetogetthemanual,thewholemanualprocessingrequiresfiveworkingdaysSevenHandlingtheflowsheetofscatteredaccessoriesdutyfreelist:sporadicaccessoriesfreeformreferstothegeneraltradeorimportprocessingcontractoutsideFreeaccessoriesprovidedbymerchantsApracticenottomakemanualsandimposeimportdutiesTwentyThevalueofthefreeaccessoriesprovidedforeachcontractisdollarsandaccessoriesWithinvarieties,thebusinesscanapplyfortaxfreeforms(withkindsoftables)aftertheimportofsmallandmediumaccessories,therelevantsalesmanmustbeinaweekCopiesofimportcustomsdeclarationorcustomsdeclarationnumberarekeptonfileAfterexport,thesalesmanshouldprovidetheexportcustomsdeclarationnumbertoHansonforapprovaltothecustomsPinTheaboveproceduresandspecificationshaveshortcomings,andhopethatthebusinessdepartmentsfrombusinesspracticeIntheprocessofdevelopment,thecompanywillputforwardsomesuggestionsforimprovementInordertoprovidehighqualityserviceforbusinessdevelopmentAttachedmanualrecordandverificationflowsheetandstafflistPersonincharge:HappyNewYearManualandmanualverificationpersonnel:ShenMei,blockingmin,ChenRongjianEntryclerk:SongJianCaoGuiqin:theapplicantforapprovalofprocessingtradeTwoOOfiveAugustthhairdischargebatchaccuratecardShenpleasebatchaccuratecardSettingledgerNoticeofledgerFourformsandcontractsPrerecordenterCapitalmaterialdoreasonbookhandcollartakehandbookTextbox:EconomicandTradeDepartmentTextbox:businesscompanyTextbox:BankTextbox:HansonTextbox:Customs

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