海关认证企业标准2014(一般认证)

海关认证企业标准2014(一般认证) 附件2 海关认证企业标准 ,一般认证, market. Economic development zone, gathered a group of scientific and technological achievements into the small micro-enterprise, small, high technology content, from the point of view of innovation, creative in a particular area, or even unique, currently see no taxation, production, employment, innovation, the development of science and technology was always leading, to be proactive, the focus on technology innovation to long-term foster. 2, pay special attention to construction, solid technology base. Science and technology innovation platform is the incubator of innovation ability of enterprises, is an important carrier of regional independent innovation and scientific and technological progress. To active building technology innovation service platform, advance to technology resources build shared, mainly of technology information service platform, and to intellectual property trading mainly of technology service platform construction, to thin skin walnut, and garlic, and Lake products, features industry development mainly of agricultural technology service platform, to chemical, and paper, and mechanical manufacturing, advantage industry mainly of public service platform, development professional sex technology enterprise incubator and allCreate a space to form interconnection and network resource sharing platform, greatly improved service ability and level of science and technology; must closely rely on the features and development of County industry conditions, strengthening the various industrial parks, science and technology base, the science and technology intermediary service 说 明 一、关于认证标准的分类 本认证标准分为内部控制、财务状况、守法 规范 编程规范下载gsp规范下载钢格栅规范下载警徽规范下载建设厅规范下载 、贸易安全和附加标准,共5大类18条29项。其中前4类为基础标准,第5类为附加标准。 二、关于认证标准的赋分规则 ,一,基础标准赋分规则。 赋分选项分为两种,一是“达标”、“不达标”,对应分值为“0”、“-2”,二是“达标”、“部分达标”、“不达标”,对应分值为“0”、“-1”、“-2”。 达标,企业实际情况符合该项标准。该项标准中有分项标准,用,1,、,2,、,3,等表示,的,也应符合每个分项标准。 部分达标,企业实际情况基本符合该项标准。该项标准中有分项标准,用,1,、,2,、,3,等表示,的,也应基本符合每个分项标准。 不达标,企业实际情况不符合该项标准。 相关标准项不适用于该经营类别企业的,海关不再对该项标准进行认证。 ,二,附加标准赋分规则。 设定“符合”和“不适用”选项,对应分值为“2”和“0”。附加标准分值最高为“2”,不重复记分。 e proto intellectual property trading mainly of technology service platform construction, to thin skin walnut, and garlic, and Lak vation service platform, advance to technology resources build shared, mainly of technology information service platform, andinno important carrier of regional independent innovation and scientific and technological progress. To active building technology olid technology base. Science and technology innovation platform is the incubator of innovation ability of enterprises, is anterm foster. 2, pay special attention to construction, s-lways leading, to be proactive, the focus on technology innovation to longr even unique, currently see no taxation, production, employment, innovation, the development of science and technology was aenterprise, small, high technology content, from the point of view of innovation, creative in a particular area, o-market. Economic development zone, gathered a group of scientific and technological achievements into the small microvarious industrial parks, science and technology base, the science and technology intermediary serviceg the evel of science and technology; must closely rely on the features and development of County industry conditions, strengtheninr and allCreate a space to form interconnection and network resource sharing platform, greatly improved service ability and lcubatoal manufacturing, advantage industry mainly of public service platform, development professional sex technology enterprise inducts, features industry development mainly of agricultural technology service platform, to chemical, and paper, and mechanic2 三、关于认证标准的通过条件 企业同时符合下列两个条件并经海关认定的,通过认证, ,一,所有赋分项目均没有不达标,-2分,情形, ,二,认证标准总分在95分,含本数,以上。 认证标准总分=100+,所有赋分项目得分总和,。 四、关于认证标准的自我评估 企业向海关提出适用认证企业管理申请前,应当按照本认证标准进行自我评估,并将自我评估报告随认证申请一并提交海关。 五、关于规范改进情形的适用 除本认证标准第9、10、11、12、14、19、20项外,其他项不达标或者部分达标的,允许企业规范改进。规范改进期限由海关确定,最长不超过90日。根据规范改进情况,海关认定是否通过认证。 market. Economic development zone, gathered a group of scientific and technological achievements into the small micro-ente- 3 - rprise, small, high technology content, from the point of view of innovation, creative in a particular area, or even unique, currently see no taxation, production, employment, innovation, the development of science and technology was always leading, to be proactive, the focus on technology innovation to long-term foster. 2, pay special attention to construction, solid technology base. Science and technology innovation platform is the incubator of innovation ability of enterprises, is an important carrier of regional independent innovation and scientific and technological progress. To active building technology innovation service platform, advance to technology resources build shared, mainly of technology information service platform, and to intellectual property trading mainly of technology service platform construction, to thin skin walnut, and garlic, and Lake products, features industry development mainly of agricultural technology service platform, to chemical, and paper, and mechanical manufacturing, advantage industry mainly of public service platform, development professional sex technology enterprise incubator and allCreate a space to form interconnection and network resource sharing platform, greatly improved service ability and level of science and technology; must closely rely on the features and development of County industry conditions, strengthening the various industrial parks, science and technology base, the science and technology intermediary service 海关认证企业标准 ,一般认证, 认证标准 达标情况 达标 部分达标 不达标 不适用 一、内部控制标准 0 -1 -2 , 1.内部组织架构 指定高级管理人员负责关务，对企业认证建立书面或者电子档案。 (一) (1)企业应当建立海关法律法规等相关管理规定的内部 培训 焊锡培训资料ppt免费下载焊接培训教程 ppt 下载特设培训下载班长管理培训下载培训时间表下载 制度。 组织机构2.海关业务培训 (2)法定代表人或其授权人员、负责关务的高级管理人员应当每年至少参加1控制 次海关法律法规等相关管理规定的内部培训，及时了解、掌握相关管理规定。 具备进出口单证复核或者纠错制度或者程序。 进出口货物收发货人:在申报前或者委托申报前有专门部门或者岗位人员对进出 口单证涉及的价格、归类、原产地、数量、品名、规格等内容的真实性、准确性 和规范性进行内部复核。 3.单证控制 报关企业:代理申报前，有专门部门或者岗位人员对委托人提供的监管证件、商(二) 业单据、进出口单证等资料的真实性、完整性和有效性进行合理审查。 进出口业 物流企业:有专门部门或者岗位人员对运输工具进出境申报信息、舱单及相关电务控制 子数据、转关单(载货清单)等物流信息的准确性、一致性进行复核。 (1)按海关要求建立进出口单证管理制度，确保企业保存的进出口纸质和电子报 4.单证保管 关单证、物流信息档案的及时性、完整性、准确性与安全性。 (2)妥善保管报关专用印章，以及海关核发的证书、法律文书。 (三) (1)设立专门的内部审计机构或者岗位，或者聘请外部专职人员独立对进出口业5.内审制度 内部审计务等实施内部审计。 market. Economic development zone, gathered a group of scientific and technological achievements into the small micro-enterprise, small, high technology content, from the point of view of innovation, creative in a particular area, or even unique, currently see no taxation, production, employment, innovation, the development of science and technology was always leading, to be proactive, the focus on technology innovation to long-term foster. 2, pay special attention to construction, solid technology base. Science and technology innovation platform is the incubator of innovation ability of enterprises, is an important carrier of regional independent innovation and scientific and technological progress. To active building technology innovation service platform, advance to technology resources build shared, mainly of technology information service platform, and to intellectual property trading mainly of technology service platform construction, to thin skin walnut, and garlic, and Lake products, features industry development mainly of agricultural technology service platform, to chemical, and paper, and mechanical manufacturing, advantage industry mainly of public service platform, development professional sex technology enterprise incubator and allCreate a space to form interconnection and network resource sharing platform, greatly improved service ability and level of science and technology; must closely rely on the features and development of County industry conditions, strengthening the various industrial parks, science and technology base, the science and technology intermediary service 控制 (2)每年至少内审1次，建立内审书面或者电子档案。 (1)建立对进出口业务发现的问题或者违法行为的责任追究制度或者措施。 6.责任追究 (2)建立对企业人员和报关人员私揽货物报关、假借海关名义牟利、向海关人员 行贿等行为的责任追究制度或者措施。 (1)建立改进制度或者措施。 7.改进机制 (2)对海关要求的规范改进事项，应由负责关务的高级管理人员直接负责具体的 规范改进实施。 (1)建立信息安全管理制度，保护信息系统安全，并对员工进行相关培训。 (2)有专门程序或者制度，识别信息系统的非正常使用，包括非法入侵信息系统，(四) 篡改或者更改业务数据，并对上述行为有严格的责任追究。信息系统要使用专人信息系统8.信息安全 账户和密码，并且定期更改用户密码。 控制 (3)有专门程序或者制度，保护系统和数据，有数据恢复、备份等手段防止信息 丢失，应用反病毒软件和防火墙技术。 二、财务状况标准 会计账簿和财务会计报告等会计资料真实、准确、完整 记录 混凝土 养护记录下载土方回填监理旁站记录免费下载集备记录下载集备记录下载集备记录下载 和反映进出口活动的9.会计信息 有关情况，财务处理及时、规范。 (1)企业财务的速动比率在安全或者正常范围内。 10.偿付能力 (2)企业财务的资产负债率在安全或者正常范围内。 (五) 11.盈利能力 企业主营业务利润率在安全或者正常范围内。 财务状况 达标 不达标 不适用 生产型进出口货物收发货人:上月末固定资产净值不低于其3年内向海关单笔纳0 -2 , 12.缴税能力 税最高额。 非生产型进出口货物收发货人:上年度经营性现金净流量不为负。 三、守法规范标准 market. Economic development zone, gathered a group of scientific and technological achievements into the small micro-ente- 5 - rprise, small, high technology content, from the point of view of innovation, creative in a particular area, or even unique, currently see no taxation, production, employment, innovation, the development of science and technology was always leading, to be proactive, the focus on technology innovation to long-term foster. 2, pay special attention to construction, solid technology base. Science and technology innovation platform is the incubator of innovation ability of enterprises, is an important carrier of regional independent innovation and scientific and technological progress. To active building technology innovation service platform, advance to technology resources build shared, mainly of technology information service platform, and to intellectual property trading mainly of technology service platform construction, to thin skin walnut, and garlic, and Lake products, features industry development mainly of agricultural technology service platform, to chemical, and paper, and mechanical manufacturing, advantage industry mainly of public service platform, development professional sex technology enterprise incubator and allCreate a space to form interconnection and network resource sharing platform, greatly improved service ability and level of science and technology; must closely rely on the features and development of County industry conditions, strengthening the various industrial parks, science and technology base, the science and technology intermediary service 13.人员违法记企业法定代表人(负责人)、负责关务的高级管理人员、财务负责人连续2年无 录 故意犯罪记录。 (1)连续2年无走私犯罪、走私行为。 (2) 非报关企业:1年内因违反海关监管规定被处罚金额超过3万元且10万元以下的 行为不超过1次。 报关企业:1年内因违反海关监管规定被处罚金额超过1万元且3万元以下的行 为不超过1次。 (六) 遵守法律(3) 法规 14.违法记录 非报关企业:1年内违反海关监管规定行为的处罚金额累计10万元以下，且违法 次数在5次以下或者虽然超过5次，但违规次数与上年度企业进出口相关单证(报 关单及进出境备案清单、运输工具进出境申报信息、舱单及相关电子数据、转关 单(载货清单))总票数比例不超过千分之一。(企业自查发现并主动向海关报 明，被海关处以警告以及3万元以下罚款的除外) 报关企业:1年内违反海关监管规定行为的次数不超过企业上年度代理申报报关 单及进出境备案清单总票数比例不超过万分之三，且处罚金额累计5万元以下。 (企业自查发现并主动向海关报明，被海关处以警告以及1万元以下罚款的除外) 报关单位:按规定报送《报关单位注册信息年度报告》，企业及报关人员在海关 15.注册信息 的注册登记内容与实际相符。 其他企业:在海关的注册登记内容与实际相符。 16.进出口记录 上年度或者本年度有进出口活动或者为进出口活动提供相关服务。 evel of science and technology; must closely rely on the features and development of County industry conditions, strengtheninr and allCreate a space to form interconnection and network resource sharing platform, greatly improved service ability and lcubatoal manufacturing, advantage industry mainly of public service platform, development professional sex technology enterprise inducts, features industry development mainly of agricultural technology service platform, to chemical, and paper, and mechanice proto intellectual property trading mainly of technology service platform construction, to thin skin walnut, and garlic, and Lak vation service platform, advance to technology resources build shared, mainly of technology information service platform, andinno important carrier of regional independent innovation and scientific and technological progress. To active building technology olid technology base. Science and technology innovation platform is the incubator of innovation ability of enterprises, is anterm foster. 2, pay special attention to construction, s-lways leading, to be proactive, the focus on technology innovation to longr even unique, currently see no taxation, production, employment, innovation, the development of science and technology was aenterprise, small, high technology content, from the point of view of innovation, creative in a particular area, o-market. Economic development zone, gathered a group of scientific and technological achievements into the small microvarious industrial parks, science and technology base, the science and technology intermediary serviceg the 6 (七) (1) 进出口业报关企业:连续4个季度单季报关差错率不超过同期全国平均报关差错率。 务规范 进出口货物收发货人:连续4个季度单季报关差错率或者所委托报关企业报关差 错率不超过同期全国平均报关差错率。 17.申报(传输)物流企业:连续4个季度单季舱单及相关电子数据传输差错率不超过同期全国平 规范 均传输差错率，连续4个季度单季运输工具进出境申报信息、转关单(载货清单) 等物流信息的申报差错率不超过同期全国平均申报差错率。 (2)连续2个季度单季规范申报率超过85%。 (3)上年度及本年1至上月手(账)册超期未报核情事不超过1次。 (1)上年度以及本年度1至上月滞纳税款报关单率不超过5%。 18.税款缴纳 (2)截至认证期间，没有超过法定缴款期限尚未缴纳的税款及罚没款项情事。 (1)连续2年未发现有向海关提供虚假情况或者隐瞒重要事实、拒绝或者拖延提 供账簿单证资料、故意转移、隐匿、篡改、毁弃账簿单证资料等逃避海关稽查、 (八) 逃避税款征缴的情形，或者无正当理由拒不配合海关执法或者海关管理的情形。 符合海关19.管理要求 (2)连续2年未发现企业报送信息有隐瞒真实情况、弄虚作假的情形。 管理要求 (3)连续2年未发现有假借海关或者其他企业名义获取不当利益的情形。 (4)连续2年未发现有向海关人员行贿的行为。 (九) 企业或者其企业法定代表人(负责人)、负责关务的高级管理人员、财务负责人 未有不良20.外部信用 连续1年在工商、商务、税务、银行、外汇、检验检疫、公安、检察院、法院等 外部信用 部门未被列入经营异常名录、失信企业或者人员名单、黑名单企业、人员。 达标部分达标 不达标 不适用 四、贸易安全标准 0 -1 -2 , market. Economic development zone, gathered a group of scientific and technological achievements into the small micro-ente- 7 - rprise, small, high technology content, from the point of view of innovation, creative in a particular area, or even unique, currently see no taxation, production, employment, innovation, the development of science and technology was always leading, to be proactive, the focus on technology innovation to long-term foster. 2, pay special attention to construction, solid technology base. Science and technology innovation platform is the incubator of innovation ability of enterprises, is an important carrier of regional independent innovation and scientific and technological progress. To active building technology innovation service platform, advance to technology resources build shared, mainly of technology information service platform, and to intellectual property trading mainly of technology service platform construction, to thin skin walnut, and garlic, and Lake products, features industry development mainly of agricultural technology service platform, to chemical, and paper, and mechanical manufacturing, advantage industry mainly of public service platform, development professional sex technology enterprise incubator and allCreate a space to form interconnection and network resource sharing platform, greatly improved service ability and level of science and technology; must closely rely on the features and development of County industry conditions, strengthening the various industrial parks, science and technology base, the science and technology intermediary service 企业有检查、阻止未经许可的人员进入企业生产经营场所的书面制度和程序。 (1)大门和传达室:车辆、人员进出的大门配备人员驻守。 (十) (2)建筑结构:建筑物的建造方式确保能够防止非法闯入。定期对建筑物进行场所安全21.场所安全 检查和修缮，确保其完好无损。 控制措施 (3)锁闭装置及钥匙保管:所有内外窗户，大门和围栏都设有足够数量的锁闭 装置。管理层或者保安人员要保管所有锁和钥匙。 企业实施员工和访客进出管理，有保护公司资产的书面制度和程序。 (十一) (1)员工:具有员工身份识别系统，对员工进行身份识别和进入控制。对员工、进入安全22.进入安全 访客的身份标识(比如钥匙、钥匙卡等)的发放和回收进行统一管理和登记。 控制措施 (2)访客:对进入企业的访客要检查带有照片的身份证件并进行登记，访客要佩 戴临时身份标识并且有内部人员陪同。 企业有审查拟聘员工和定期审查现有员工的书面制度和程序，提供动态的员工清 单，包含姓名、出生日期、身份证号码、担任职位。 (1)聘用前审核:聘用员工前，应对其应聘申请信息(例如就业经历、推荐信(十二) 等)进行核实。 人员安全23.人员安全 (2)背景调查:聘用员工前，应对其进行有无违法犯罪记录进行安全背景的检 控制措施 查或者调查。一经录用，要根据员工表现，以及对处于重要敏感工作岗位的员工 进行定期审查和重新调查。 (3)员工离职程序:应有书面制度和程序，对离职或者停职员工及时收回工作 证件、设备，并禁止其进入企业生产经营场所及使用企业信息系统。 (十三) 企业有要求商业伙伴供应链安全的书面制度和程序。 商业伙伴24.商业伙伴安书面文件:在 合同 劳动合同范本免费下载装修合同范本免费下载租赁合同免费下载房屋买卖合同下载劳务合同范本下载 、 协议 离婚协议模板下载合伙人协议 下载渠道分销协议免费下载敬业协议下载授课协议下载 或者其他书面资料中要求商业伙伴按照本认证标准优化 安全控制全 和完善贸易安全管理。 措施 al manufacturing, advantage industry mainly of public service platform, development professional sex technology enterprise inducts, features industry development mainly of agricultural technology service platform, to chemical, and paper, and mechanice proto intellectual property trading mainly of technology service platform construction, to thin skin walnut, and garlic, and Lak vation service platform, advance to technology resources build shared, mainly of technology information service platform, andinno important carrier of regional independent innovation and scientific and technological progress. To active building technology olid technology base. Science and technology innovation platform is the incubator of innovation ability of enterprises, is anterm foster. 2, pay special attention to construction, s-lways leading, to be proactive, the focus on technology innovation to longr even unique, currently see no taxation, production, employment, innovation, the development of science and technology was aenterprise, small, high technology content, from the point of view of innovation, creative in a particular area, o-market. Economic development zone, gathered a group of scientific and technological achievements into the small microvarious industrial parks, science and technology base, the science and technology intermediary serviceg the evel of science and technology; must closely rely on the features and development of County industry conditions, strengtheninr and allCreate a space to form interconnection and network resource sharing platform, greatly improved service ability and lcubato8 企业有确保供应链中货物在运输、搬运和存放过程中的完整性和安全性的措施和 程序。 (十四) (1)装运和接收货物:运抵的货物要与货物单证的信息相符，核实货物的重量、 货物安全25.货物安全 标签、件数或者箱数。离岸的货物要与购货订单或者装运订单上的内容进行核实。 控制措施 在货物关键交接环节有签名、盖章等保护制度。 (2)货物差异:在出现货物溢、短装或者其他异常现象时要及时报告或者采取 其他应对措施，并有书面制度和程序。 (十五) 企业有确保集装箱的完整性，以防止未经许可的货物或者人员混入的措施和程序。 集装箱安26.集装箱安全 集装箱检查:在装货前检查集装箱结构的物理完整性和可靠性，包括门的锁闭系 全控制措统的可靠性，并做好相关登记。 施 企业有确保运输工具(拖车和挂车)的完整性，防止未经许可的人员或者物品混 (十六) 入的书面制度和程序。 运输工具27.运输工具安(1)运输工具存储:运输工具要停放在安全的区域，以防止未经许可的进入或 安全控制全 者其他损害，有报告和解决未经许可擅自进入或者损害的程序。 措施 (2)司机身份核实:在货物被接收或者发放前，应对装运或者接收货物的驾驶 员进行身份认定。 (十七)企业有应对灾害或者紧急安全事故等异常情况的书面制度和程序。 危机管理28.危机管理 应急机制:具备对灾害或者紧急安全事故等异常情况的报告、处置等应急程序或 控制措施 者机制。 符合 不适用 五、附加标准 2 0 有下列情形之一的，经海关确认后可以加分: market. Economic development zone, gathered a group of scientific and technological achievements into the small micro-ente- 9 - rprise, small, high technology content, from the point of view of innovation, creative in a particular area, or even unique, currently see no taxation, production, employment, innovation, the development of science and technology was always leading, to be proactive, the focus on technology innovation to long-term foster. 2, pay special attention to construction, solid technology base. Science and technology innovation platform is the incubator of innovation ability of enterprises, is an important carrier of regional independent innovation and scientific and technological progress. To active building technology innovation service platform, advance to technology resources build shared, mainly of technology information service platform, and to intellectual property trading mainly of technology service platform construction, to thin skin walnut, and garlic, and Lake products, features industry development mainly of agricultural technology service platform, to chemical, and paper, and mechanical manufacturing, advantage industry mainly of public service platform, development professional sex technology enterprise incubator and allCreate a space to form interconnection and network resource sharing platform, greatly improved service ability and level of science and technology; must closely rely on the features and development of County industry conditions, strengthening the various industrial parks, science and technology base, the science and technology intermediary service (十八) 29.加分项目 (1)属于海关特殊监管区域内企业。 加分标准 (2)属于国家鼓励和扶持的信息技术、节能环保、新能源、高端装备制造、新材 料等产业之一的企业。 (3)被中国报关协会等全国性行业组织评为优秀报关企业等荣誉称号的。 (4)属于中国外贸出口先导指数样本企业，且1年内填报问卷及时率在90%以 上、问卷答案与出口增速的吻合度在0.3以上的;或者属于进口货物使用去向调 查样本企业、其他统计专项调查样本企业，且1年内填报问卷及时率和复核准确 率在90%以上的。 (5)属于积极配合海关开展报关单证企业存单，且连续4个季度单季存单及时率、 准确率高于全国平均水平的企业。 cubatoal manufacturing, advantage industry mainly of public service platform, development professional sex technology enterprise inducts, features industry development mainly of agricultural technology service platform, to chemical, and paper, and mechanice proto intellectual property trading mainly of technology service platform construction, to thin skin walnut, and garlic, and Lak vation service platform, advance to technology resources build shared, mainly of technology information service platform, andinno important carrier of regional independent innovation and scientific and technological progress. To active building technology olid technology base. Science and technology innovation platform is the incubator of innovation ability of enterprises, is anterm foster. 2, pay special attention to construction, s-lways leading, to be proactive, the focus on technology innovation to longr even unique, currently see no taxation, production, employment, innovation, the development of science and technology was aenterprise, small, high technology content, from the point of view of innovation, creative in a particular area, o-market. Economic development zone, gathered a group of scientific and technological achievements into the small microvarious industrial parks, science and technology base, the science and technology intermediary serviceg the evel of science and technology; must closely rely on the features and development of County industry conditions, strengtheninr and allCreate a space to form interconnection and network resource sharing platform, greatly improved service ability and l10