加工貿易手冊核銷
時間(TIME)：2021-06-05 15:31:23
加工貿易手冊核銷是指企業(yè)根據(jù)保稅貨物進、出、轉、存、銷等情況，將加工貿易手冊的料件進口、成品出口、生產加工、貨物庫存、深加工結轉、內銷征稅和后續(xù)補稅等情況向海關申報，海關予以審核、核銷、結案的過程。
Verification and cancellation of Processing Trade Manual (Customs handbook) refers to the process in which enterprises declare to the customs the import of materials, export of finished products, production and processing, inventory, further processing carry-over, taxation of domestic sales and subsequent tax payment of Customs handbook according to the import, export, transfer, storage and sales of bonded goods, and the Customs checks, verifies and closes the handbook..
一、手冊核銷的辦理時限
企業(yè)應自加工貿易手冊項下最后一批成品出口或者加工貿易手冊到期之日起30日內向海關報核。經營企業(yè)對外簽訂的合同提前終止的，應當自合同終止之日起30天內向海關申報
Time for apply for Handbook verification and cancellation
The enterprise shall report to the Customs for approval within 30 days from the date when the last batch of finished products under the Customs handbook is exported or the Customs handbook expires. If the contract signed by the operating enterprise with foreign countries is terminated ahead of time, it shall declare to the Customs within 30 days from the date of termination of the contract.
二、手冊核銷的業(yè)務流程
報核數(shù)據(jù)填報，自動邏圓臉檢控，風險及通道判別、核銷核算、核銷結案
Process of Handbook write off
-Report and audit data filling,
-Automatic round face prosecution
-Risk and channel identification
-Cancel after verification and calculation
-Write off after verification and closing
三、企業(yè)向海關報核時需提供信息
應當向海關如實申報進口料件、出口成品、邊角料、剩余料件、殘次品、副產品以及單耗等情況，并且按照規(guī)定提交相關單證。
Information provided when reporting to the Customs for approval
Enterprises shall truthfully declare the import materials, export finished products, leftover materials, surplus materials, defective products, by-products and unit consumption, and submit relevant documents in accordance with the provisions, to the Customs.
四、海關核準時限
海關應當自受理報核之日起30日內予以核銷。特殊情況需要延長的，經直屬海關關長或者其授權的隸屬海關關長批準可以延長30日。
對經核銷結案的加工貿易手冊，海關向經營企業(yè)簽發(fā)《核銷結案通知書》
Time for Customs approval
The Customs shall approve the Application within 30 days from the date of acceptance. If the extension is necessary under special circumstances, it may be extended for 30 days with the approval of the head of the Customs directly or the head of the subordinate Customs.
For the Handbook that has been closed after verification, the Customs shall issue the "Notice of closing after verification" to the operating enterprises.
五、轉為內銷
加工貿易保稅進口料件或者成品因故轉為內銷的，海關憑主管部門準予內銷的有效批準文件，對保稅進口料件依法征收稅款并且加征緩稅利息，另有規(guī)定的除外。
企業(yè)需在每年4月15日、7月15日、10月15日、12月31日前按季度申報納稅。
Sold domestically
If the bonded imported materials or finished products of processing trade are sold domestically for some reason, the customs shall, on the strength of the valid approval document issued by the competent department for domestic sales, levy tax on the bonded imported materials and the interest on the deferred tax unless otherwise specified.
Enterprises shall report the tax before April 15, July 15, October 15 and December 31 of each year by quarterly.
六、特殊處理 Special treatment：
1. 對加工過程中產生的邊角料、殘次品、副產品，加工貿易企業(yè)應按規(guī)定辦理內銷、退運或銷毀手續(xù)。
For the leftover materials, defective products and by-products produced in the process of processing, the processing trade enterprises shall go through the procedures of domestic sales, return or destruction based on the regulations.
2. 對剩余料件，加工貿易企業(yè)應按規(guī)定辦理結轉、內銷、退運或銷毀手續(xù)。
For the remaining materials, the processing trade enterprises shall go through the procedures of carrying forward, domestic sales, return or destruction according to the regulations.
3. 對受災保稅貨物，加工貿易企業(yè)應按規(guī)定辦理免稅核銷、內銷、退運或銷毀手續(xù)。
For the bonded goods affected by the disaster, the processing trade enterprises shall go through the procedures of tax-free verification, domestic sales, return or destruction according to the regulations.
七、存檔期限 Filing period
加工貿易貨物核銷資料自加工貿易手冊核銷結案之日起留存3年
It shall be kept for 3 years from the date of verification and cancellation of the Customs handbook.
八、政策參考 Policy reference：
關于啟用《中華人民共和國海關加工貿易手冊》海關總署公告2005年第57號
Announcement No.57 of the General Administration of China Customs on the opening of the processing trade manual.
