上海自贸区海关14项监管服务创新制度.doc

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1、上海自贸区海关上海自贸区海关 1414 项监管服务创新制度项监管服务创新制度 14 Policies of Customs Supervision Innovation in China (Shanghai) Pilot Free Trade Zone2014年上海自貿区税関14項監督管理 革新的制度（20142014）海关坚持以市场和企业需求为导向，积极对标国际通行规则，围绕“简政集约、通关便利、安全高效”的要求，在前期试点基础上，今年上半年，将分批推出 14 项“可复制、可推广”的监管服务制度。China Customs, adhere to the market-oriented and

2、 enterprise-demand-oriented aim, actively benchmarking standard international rules, in accordance to the requirement of “intensive streamline administration, convenient customs clearance, effective and efficient supervision”, on the grounds of previous pilot basis, will progressively launch 14 “rep

3、roducible and applicable” policies of Customs Supervision Innovation in the early half of this year.税関積極的国際通行規制同標準実行、 “簡政集約、通関便利、安全高効率”要求、企業需要道制度作。今年上半期、前期試作基礎上 14 項“複製、普及”監督管理制度分割公表。一、在 5 月 1 日之前和 5 月 1 日起推广实施的 7 项制度7 Policies to be promoted and implemented before and after May 1st 一、一、5 5 月月 1 1 日

4、、日、 5 5 月月 1 1 日日 7 7 項制度普項制度普及実施。及実施。第一项：先进区、后报关制度。调整了原来一线进境货物先报关再入区的通关作业流程，允许企业先凭货物舱单信息提货进区，再在规定时限内办理海关申报手续，降低通关时间和成本。前阶段已有 47 家区内企业参加试点，根据试点总结评估，海关已形成了统一的制度标准，5 月 1日起将推广至所有符合条件并自愿参加的区内企业。Article 1 “First entering and then declaring” Policy. The former operation mode of Enter After Declaration fro

5、m abroad link is changed. Enterprises are allowed to first enter goods and handle formalities for picking up goods at port by presenting relevant manifest, and then handle formal declaration formalities for entering goods with the customs in the prescribed time limit, reducing time consumption and c

6、ost of customs clearance. 47 enterprises registered in the China (Shanghai) Pilot Free Trade Zone (hereinafter referred to as the Pilot Zone) participated in such pilot experiment in the early stage, on the basis of its summary and evaluation, the Customs has formed uniform institutional standard, w

7、hich is applicable to all eligible enterprises registered in the Pilot Zone volunteering to participate from May 1st on.第一項：“先进区、后报关制度先进区、后报关制度”（先進区後通関制度）。元一線輸入貨物通関再入区通関作業調整。企業貨物情報貨物引取、進区後、規定時間内税関申告手続許可。通関時間通関削減。前段階、47 家区内企業試作参加。試作点評価、税関統一標準形成、 5 月 1 日条件満自主参加区内企業広。第二项：区内自行运输制度。允许符合条件的区内企业可不再使用海关监管车辆

8、，可以在自贸试验区内的 4 个海关特殊监管区域间通过信息化系统数据比对，实行自行运输，降低企业物流成本。前期有 7 家区内企业参加试点，在总结评估的基础上，5 月 1 日起将在整个自贸试验区全面推广。Article 2 Self-transport Policy within the Pilot Zone. Eligible enterprises in the Pilot Zone can utilize self-transport instead of using customs supervision vehicles among 4 special customs supervisi

9、on area in the Pilot Zone by the data comparison information system, and reduce logistics cost. 7 enterprises registered in the Pilot Zone participated in such pilot experiment in the early stage, on the basis of its summary and evaluation, the Self-transport System is to be promoted and implement t

10、hroughout the Pilot Zone from May 1st on.第二項：“区内自行运输制度区内自行运输制度”（区内自己輸送制度）。条件合緻区内企業税関管理監督車両使用許可。自貿試験区 4 税関特殊監管区域間自動化比較自己輸送実行、企業物流削減。試作点評価、5 月 1 日全自貿試験区全面的広行。第三项：加工贸易工单式核销制度。依托对使用企业资源计划系统(ERP)的加工生产制造企业实施的联网管理，取消单耗审核与备案，以企业每日自动发送的工单数据为基础进行核销。使海关监管模式充分荨重企业生产规律，提高企业优化生产工艺的积极性，为研发、维修等新型业态的监管提供借鉴与样板。在区外试点评

11、估的基础上，5月 1 日起全面推广至区内符合条件的所有企业。Article 3 Processing Trade Work Order Type Verification Policy. Relying on the use of network management towards processing manufacturers that utilize Enterprise Resource Planning System (ERP), verification and write off will be based on the work order data automaticall

12、y sent daily by such enterprises, instead of verification of unit consumption record. Customs supervision mode will fully respect the regular pattern of manufacture work and encourage manufacturer to optimize production process, to provide reference model for supervision of new industries such as R&

13、D and maintenance. Based on the pilot assessment outside the Pilot Zone, the Processing Trade Work Order Type Verification System will be applicable to all eligible enterprises registered in the Pilot Zone from May 1st on.第三項：“加工贸易工单式核销制度加工贸易工单式核销制度”（加工貿易工単記照合制度）。単耗審査記録取消、 （ERP） 使加工製造企業管理実施依託。企業毎日自動

14、的発送工単検証。税関監視企業生産法則完全尊重上、企業最適化生産工芸積極性高。、開発新型業態規制参考見本提供。区外試作点評価、5 月 1 日条件合緻区内企業全面的広行。第四项：保税展示交易制度。符合条件的区内企业在向海关提供足额税款担保（保证金或银行保函）后，可以在区外或者区内指定场所开展保税展示交易，对展示期间发生内销的货物实施先销后税、集中申报。已在自贸试验区实施。Article 4 Bonded Exhibition and Trade Policy. Eligible enterprises registered in the Pilot Zone, after depositing f

15、ull amount of tax guarantee (bond or bank guarantee) to the customs, are allowed to carry out bonded exhibition and trading outside the Pilot Zone or in designated areas in the Pilot Zone. Domestic sales occurred during bonded exhibition are to be taxed after sales in centralized declaration manner.

16、 This policy has been implemented in the Pilot Zone.第四項：“保税展示交易制度保税展示交易制度”（保税展示取引制度）。条件合緻区内企業、税関税金保証提供後（保証金銀行保証状）、区外区内指定場所保税展示取引。展示時期、販売行為発生貨物“完売後税、集中申告”実施。現在全自貿試験区実施中。第五项：境内外维修制度。允许符合条件的区内企业开展高技术、高附加值、无污染的境内外维修业务，海关参照保税加工监管模式，依托信息化系统实施管理，推动加工制造向研发及检测、维修等生产链高附加值的前后两端延伸，促进加工贸易转型升级。5 月 l 曰起正式实施。Articl

17、e 5 Domestic and Foreign Maintenance Policy. Eligible enterprises registered in the Pilot Zone are allowed to carry out high-technology, high value-added and pollution-free domestic and foreign maintenance business. Referring to bonded processing supervision mode and relying on information system ma

18、nagement, the Customs will promote processing and manufacturing to extend to the high value-added ends of industrial chain, such as R&D and testing, maintenance etc., in order to promote the transformation and upgrading of processing trade industry. This policy is officially effective from May 1st o

19、n. 第五項：“境内外维修制度境内外维修制度”（区内外制度）。条件合緻区内企業、高付加価値、無公害区内外修理業務遂行許可。税関保税加工監督管理参照実施管理依託、加工製造業研究開発及検査修理付加価値高生産前後両端伸。、加工貿易転換促進。5 月 1 日正式的実施。第六项：期货保税交割制度。允许区内企业在自贸试验区内以保税监管状态的货物为标的物，开展期货实物交割。将实施区域从洋山保税港区扩大到整个自贸试验区，交割商品从铜和铝扩展至上海期交所所有上市商品品种。已正式实施。Article 6 Futures Bonded Physical Delivery Policy. Enterprises reg

20、istered in the Pilot Zone are allowed to carry out futures bonded physical delivery while the futures commodities are in supervised bonded status. This pilot policy is to expand from Yangshan Bonded Port Area to the whole Pilot Zone, and commodities type to be expanded from copper and aluminum to al

21、l listed commodities in Shanghai Futures Exchange. This policy has been implemented.第六項：“期货保税交割制度期货保税交割制度”（先物保税渡制度）。条件合緻区内企業自貿試験区保税監督管理状態貨物標的物、先物現物引渡許可。試験区最初洋山保税港区今全自貿試験区拡大。引渡品物銅、上海先物取引所上場商品品種拡張。正式的実施。第七项：融资租赁制度。海关对融资租赁货物按照审查确定的分期缴纳的租金分期征收关税和增值税。同时允许符合规定条件的企业，可以保证书的方式提供担保，降低企业成本，进一步吸引融资企业入区经营。实施区域从浦

22、东机场综保区扩大到整个自贸试验区，己正式实施。Article 7 Financial Leasing Policy. The customs will tax financial leasing goods for customs duties and value-added tax by installment base on identified rent installments, while eligible enterprises registered in the Pilot Zone are allowed to offer guarantees with Letter of G

23、uarantee to reduce enterprise cost, in order to attract more financial leasing enterprises to operate in the Pilot Zone. This policy has been expanded from Shanghai Pudong International Airport Comprehensive Bonded Zone to the whole Pilot Zone and is officially implemented.第七項：“融资租赁制度融资租赁制度”（制度）。税関貨

24、物審査従分割払金（賃料）対、関税増値税（VAT）分割徴収。同時条件満企業保証書形式担保提供許可。企業減、更融資企業区内経営誘緻。試験区浦東空港綜保区今全自貿試験区拡大。正式的実施。二、5 月 1 日后至 6 月 30 日前分批推广和实施的 7 项制度7 Policies to be promoted and implemented by installment between May 1st and June 30th 二、二、5 5 月月 1 1 日、月日日、月日 7 7 項制度分割項制度分割普及実施。普及実施。第八项：批次进出、集中申报制度。改变传统逐票申报方式，改“一票一报”为“多票一报

25、” ，允许企业货物分批次进出，在规定期限内集中办理海关报关手续，扩大企业申报自主权，降低通关成本，提高通关效率。Article 8 “Import/Export Goods in Batches” and “Centralized Declaration” Policy. The manner of declaration is changed from the traditional “declare every invoice“ to “ centralized declaration for multiple invoices”. Enterprises are allowed to i

26、mport or export goods in batches when centralized declaration and customs clearance is transacted in specified time limit, in order to expand enterprise declare autonomy, reduce customs clearance costs and improve customs clearance efficiency.第八項：“批次进出，集中申报制度批次进出，集中申报制度”（分割出入、集中申告制度）。伝統的申告方式変更、 “一票一

27、报”“多票一报”変。企業貨物分割出入、所定期間内通関手続税関集中申告許可。、企業申告自主権拡大、通関削減。通関効率高。第九项：简化通关作业随附单证。对一线进出境备案清单以及二线不涉税的进出口报关单取消随附单证的要求，必要时，再要求企业提供相关随附单证。之前，上海海关会同上海出入境检验检疫局已狭定取消一线进境环节通关单的验核。Article 9 Simplify Customs Clearance Attachment Documents. The request of presenting customs clearance attachment documents is canceled f

28、or customs record list of passing in and out from the abroad link (foreign to pilot zone) and the import/export declaration form of non-taxable items passing in and out from the domestic link (pilot zone to domestic), while the Customs reserve the rights to request such attachment documents if neces

29、sary. Shanghai Customs jointly with Shanghai Entry-Exit Inspection and Quarantine Bureau studied and agreed on the elimination of abroad link import declaration form examination and verification.第九項：“简化通关作业随附单证简化通关作业随附单证”（添付書類簡略化通関作業）。一線出入国及二線輸出入通関申告書（税及）対、添付書類要求取消。必要場合、企業関連添付書類提供要求。前、上海税関会及上海出入国検査検

30、疫局 CIQ 一線入国中通関単験核決定。第十项：统一备案清单。将自贸试验区内不同海关特殊监管区域的两种备案清单格式统一为 30 项申报要素，实现规范简捷申报，减轻企业负担，推进自贸试验区一体化运作。Article 10 Unified Customs Record List. Two different kinds of customs supervision record list format used in different special customs supervision areas in the Pilot Zone are to be unified to 30 repor

31、t elements for customs supervision record list, in order to achieve standard simple declaration, reduce burden of enterprises, and promote integrated operation in the Pilot Zone.第十項：“统一备案清单统一备案清单”（統一記録）。自貿試験区内様税関特殊監管区域種類記録形式統一、項申告要素、規範簡潔的申告実現。企業負担軽減、自貿試験区一体化運営推進。第十一项：内销选择性征税制度。对设在自贸试验区内的企业生产、加工并经“二线

32、”销往国内市场的货物，企业可根据其对应进口料件或实际报验状态，选择缴纳进口关税。这将吸引更多生产企业入区，有利于企业扩大内销。Article 11 Domestic Selective Taxation Policy. Enterprises can choose wether to pay tariff duty according to their corresponding imported materials and actual inspection status in regard with goods produced, processed in the Pilot Zone a

33、nd sold to the domestic market from the domestic link. This will attract more manufacturing enterprises to operate in the Pilot Zone and help them to expand domestic sales.第十一項：“内销选择性征税制度内销选择性征税制度”（国内向販売選択性課税制度）。自貿試験区設立企業、生産加工及“二線”通国内販売貨物対、輸入材料実際報験状況対応、輸入関税納付選択。、生産領域多企業入区誘緻、企業国内向販売拡大有益。第十二项：集中汇总纳税制度

34、。将传统的海关主导型税收征管模式转变为企业主动型的征管模式。在有效担保前提下，允许企业在规定的纳税周期内，对已放行货物向海关自主集中缴付税款，海关由实时性审核转为集约化后续审核和税收稽核，简化税收征管手续，提高通关效率，降低企业成本。Article 12 Centralized Consolidated Tax Payment Policy. The traditional customs-dominant tax collection mode is transformed to the enterprise-initiative tax collection mode. Under the

35、 precondition of effective guarantee, enterprises are allowed to pay taxes for goods after clearance in autonomous centralized enterprise-initiative manner, in prescribed tax payment period. Real-time customs examination is changed to intensive follow-up audit and tax audit, simplifying the procedur

36、e of tax collection to improve customs clearance efficiency and reduce cost for enterprises.第十二項：“集中汇总纳税制度集中汇总纳税制度”（課税制度集中）。伝統的税関主導型税徴収管理企業主導型徴収管理転換。効果的担保前提下、規定納税週期、企業通関貨物税関自主集中納付。税関元性審査集約化後続審査及税収稽核変更、徴税手続簡素化達。通関効率改善、企業削減。第十三项：保税物流联网监管制度。改革现行的仓储备案、盘库、核销等传统模式，对使用仓储管理系统(Wh4S)的企业，实施“系统联网+库位管理+实时核注”的管理模

37、式，对货物进、出、转、存情况进行实时动态管理，提升物流运作效率。Article 13 Bonded Logistics Network Supervision Policy. Current traditional model of warehouse record, inventory, and verification/write-offs is transformed. In regard with enterprises using Warehouse Management Systems (Wh4S), the management mode of “system network +

38、 warehouse location management + real-time verification/write-offs“ is implemented . Real-time dynamic management is implemented for goods flow in warehousing, improving logistics operation efficiency .第十三項：“保税物流联网监管制度保税物流联网监管制度”（保税物流管理制度）。現行倉庫、棚卸検証伝統的管理改革。倉庫管理（WMS）使企業対、 “+管理+核注”管理実施。貨物入、出、転、蓄状況管理管理

39、進行。物流操作効率向上。第十四项：智能化卡口验放管理制度。升级改造自贸试验区卡口设施，简化卡口操作环节，实现自动比对、自动判别、自动验放，缩短车辆过卡时间，提升通关效率，落实安全高效要求。Article 14 Intelligent Bayonet Clearance Management Policy. Bayonet facilities in the Pilot Zone are upgraded while bayonet operation is simplified to realize automatic alignment, automatic identification,

40、and automatic clearance, in order to reduce vehicle go-through time and improve customs clearance efficiency, implementing the requirement of safety and high efficiency.第十四項：“智能化卡口验放管理制度智能化卡口验放管理制度”（化関門通関管理制度）。自貿試験区関口施設改造、関口操作簡略化。自動比較、自動識別、自動実現、車両通関時間短縮。通関効率高、安全及高効率要求実行。注：英文日文版本仅供参考，以中文版本为准。NOTE：The English version is for reference only. If there is any inconsistency or conflict between the English and Chinese version, the Chinese version shall prevail.