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z-index:11'> <div id='spdv_14657' class='pdv_content' style='overflow:visible;width:100%;'> <div class="pdv_border" style="margin:0;padding:0;height:100%;border:0px solid;background:;"> <div style="height:25px;margin:1px;display:none;background:;"> <div style="float:left;margin-left:12px;line-height:25px;font-weight:bold;color:"> 新闻正文 </div> <div style="float:right;margin-right:10px;display:none"> <a href="-1" style="line-height:25px;color:">更多</a> </div> </div> <div style="padding:0px"> <link href="../../news/templates/css/newscontent.css" rel="stylesheet" type="text/css" /> <script type=text/javascript src="../../news/js/newscontent.js"></script> <div id="newscontent"> <div class="newstitle">保税货物概述</div> <div class="info">作者:管理员    发布于:2019-03-19 21:29:27    文字:【<a href="javascript:fontZoom(16)">大</a>】【<a href="javascript:fontZoom(14)">中</a>】【<a href="javascript:fontZoom(12)">小</a>】</div> <div id="memo" class="memo" style="display:none"><span style="color:#ff6600">摘要:</span></div> <div id="con" class="con"><p>  保税制度是一种国际上通行的海关制度,对国际贸易活动的发展起着重要的促进作用。下面介绍一下有关保税进出口货物的通关。</p> <p>  保税制度在国际贸易中的广泛应用,使这一制度涉及的保税货物成为进出口货物中的一个重要内容。保税货物的通关程序与一般进出口货物有着明显区别。保税货物的一般含义是指“进入一国关境,在海关监管下未缴纳进口税捐,存放后再复运出口的货物。"《中华人民共和国海关法》对“保税货物"的定义是:“经海关批准未办理纳税手续进境,在境内储存、加工、装配后复运出境的货物。"</p> <p>  从海关法的定义可看出,保税货物具有以下三个特征:</p> <p>  1.特定目的。我国《海关法》将保税货物限定为二种特定目的而进口的货物,即进行贸易活动(储存)和加工制造活动(加工、装配),将保税货物与为其他目的暂时进口的货物(如工程施工、科学实验、文化体育活动等)区别开来。</p> <p>  2.暂免纳税。《海关法》第43条规定:“经海关批准暂时进口或暂时出口的货物,以及特准进口的保税货物,在货物收、发货人向海关缴纳相当于税款的保证金或者提供担保后,将予暂时免纳关税。”保税货物未办理纳税手续进境,属于暂时免纳,而不是免税,待货物最终流向确定后,海关再决定征税或免税。</p> <p>  3.复运出境。这是构成保税货物的重要前提。从法律上讲,保税货物未按一般货物办理进口和纳税手续,因此,保税货物必须以原状或加工后产品复运出境,这既是海关对保税货物的监管原则,也是经营者必须履行的法律义务。保税货物的通关与一般进出口货物不同,它不是在某一个时间上办理进口或出口手续后即完成了通关,而是从进境、储存或加工到复运出境的全过程,只有办理了这一整个过程的各种海关手续后,才真正完成了保税货物的通关。</p> <p>  保税货物通关的基本程序包括四个环节: 合同备案-进口货物- -复运出口-核销结案。</p> <p>  1.合同登记备案。</p> <p>  是指经营保税货物的单位持有关批件、对外签约的合同及其他有关单证,向主管海关申请办理合同登记备案手续,海关核准后,签发有关登记手册。合同登记备案是向海关办理的第一个手续,须在保税货物进口前办妥,它是保税业务的开始,也是经营者与海关建立承担法律责任和履行监管职责的法律关系的起点。</p> <p>  2.进口货物。</p> <p>  是指已在海关办理合同登记备案的保税货物实际进境时,经营单位或其代理人应持海关核发的该批保税货物的《登记手册》及其他单证,向进境地海关申报,办理进口手续。</p> <p>  3.储存或加工后复运出口。是指保税货物进境后,应储于海关指定的场所或交付给海关核准的加工生产企业进行加工制造。在储存期满或加工产品后再复运出境。经营单位或其代理人应持该批保税货物的《登记手册》及其他单证,向出境地海关申报办理出口手续。</p> <p>  4.核销结案。</p> <p>  是指在备案合同期满或加工产品出口后的一定期限内,经营单位应持有关加工贸易登记手册、进出口货物报关单及其他有关资料,向合同备案海关办理核销手续,海关对保税货物的进口、储存、加工、使用和出口情况进行核实并确定最终征免税意见后,对该备案合同予以核销结案。这一环节是保税货物整个通关程序的终点,意味着海关与经营单位之间的监管法律关系的最终解除。</p> <p> </p></div> <div id="contentpages"> </div> <div class="bzone"> <div class="down" style="display:none">附件下载:<span id="downlink"></span> (已下载0次) <span id="downcentnotice"></span><input type="hidden" id="downcent" value=""></div> <input type="hidden" id="newsid" value="469"> <div class="tags" style="display:none">标签:</div> <div id="banzhu" class="banzhu"></div> </div> </div> <script> $(function(){ $().contentPages('469'); 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