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Jingdong book

报关实务

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报关实务

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Content Description

《报关实务》以项目为导向,从报关从业人员的实际工作任务出发,主要通过与海关业务关系的建立、报关单证准备、进出口报关作业流程操作、进出口商品归类、进出口税费核算五个工作项目来讲授报关的专业知识。
《报关实务》体现了行动导向教学的核心思想,即以就业为导向,以企业实际工作流程为主线,采取项目教学。课程项目的选择和任务设计紧扣报关实际作业流程,同时与学生所学专业紧密结合,着重培养学生报关的专业核心能力,让学生感到整个学习过程均在职业活动的实际环境中进行,所涉及的知识有较强的针对性和实用性,从而激发学生的学习兴趣,激发学生自主学习的热情,同时让学生感到在完成任务的过程中实现了专业技能的提升。
《报关实务》可供高等院校报关与国际货运专业、物流管理专业及其他相关专业教学使用,也可作为报关行业从业人员的学习参考用书。
Catalogue

项目一 与海关业务关系的建立
案例导入
任务一 办理对外贸易经营者备案登记手续
任务二 办理报关单位和报关员的海关注册登记手续
分任务一 创建报关单位
分任务二 成为报关员
任务三 海关调研
职业考证相关知识点
能力迁移

项目二 报关单证准备
案例导入
任务一 获取报关随附单证
任务二 填制纸质报关单
任务三 录入电子数据报关单
职业考证相关知识点
能力迁移

项目三 进出口报关作业流程操作
案例导入
任务一 设计一般进出口货物的报关流程
任务二 设计保税货物的报关流程
分任务一 设计保税加工货物的报关流程
分任务二 设计保税物流货物的报关流程
任务三 设计特定减免税货物和其他各类进出境货物的报关流程
分任务一 设计特定减免税货物的报关流程
分任务二 设计其他各类进出境货物的报关流程
任务四 操作进出口报关软件
职业考证相关知识点
能力迁移

项目四 进出口商品归类
案例导入
任务一 解读商品归类总规则
任务二 归类各类进出口商品
职业考证相关知识点
能力迁移

项目五 进出口税费核算
案例导入
任务一 确定进出口货物的完税价格
任务二 确定进出口货物的原产地
任务三 计算进出口税费
职业考证相关知识点
能力迁移
附录
参考文献
Book Abstract

2.付汇证明联、收汇证明联
进口货物报关单付汇证明联和出口货物报关单收汇证明联,是海关对已实际进出境的货物所签发的证明文件,是银行和国家外汇管理部门办理售汇、付汇、收汇及核销手续的重要依据之一。
对需办理进口付汇核销或出口收汇核销的货物,进出口货物的收发货人或其代理人应当在海关放行货物或结关以后,向海关申领进口货物报关单进口付汇证明联或出口货物报关单出口收汇证明联,凭此联向银行或国家外汇管理部门办理付汇或收汇核销手续。
3.加工贸易核销联
进出口货物报关单海关核销联是指接受申报的海关对已实际申报进口或出口的货物所签发的证明文件,是海关办理加工贸易合同核销、结案手续的重要凭证。加工贸易的货物进出口后,申报人应向海关领取进出口货物报关单海关核销联,并凭此联向主管海关办理加工贸易合同核销手续。该联在报关时与海关作业联一并提供。
4.出口退税证明联
出口货物报关单出口退税证明联是海关对已实际申报出口并已装运离境的货物所签发的证明文件,是国家税务部门办理出口货物退税手续的重要凭证之一。
对可办理出口退税的货物,出口货物发货人或其代理人应当在载运货物的运输工具实际离境、海关办理结关手续后,向海关申领出口货物报关单出口退税证明联,有关出口货物发货人凭此联向国家税务管理部门申请办理出口货物退税手续。对不属于退税范围的货物,海关均不予签发该联。
出口退税报关单证明联因遗失、损毁申请补签,出口货物的发货人、受委托的报关企业应当自原出口退税报关单签发日起1年内向海关书面申请,随附主管其出口退税的地(市)国家税务局签发的“关于申请出具(补办报关单)证明”及有关证明材料,经海关审核同意后,可予以补签,并在出口退税专用报关单上注明“补签”字样。出口货物退运进境,报关单位应向海关出具主管其出口退税的地(市)国家税务局签发的“出口商品退运已补税证明”,证明其货物未办理出口退税或所退税款已退回税务机关,海关方予以办理该批货物的退运手续。
(四)报关单的作用
进出口货物报关单及其他进出境报关单(证)在对外经济贸易活动中具有十分重要的法律效力,是货物的收发货人向海关报告其进出口货物实际情况及适用海关业务制度、申请海关审查并放行货物的必备法律文书。它既是海关对进出口货物进行监管、征税、统计以及开展稽查、调查的重要证据,又是出口退税和外汇管理的重要凭证,也是海关处理进出口货物走私、违规案件及税务、外汇管理部门查处骗税、逃套汇犯罪活动的重要证据。
……

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Brand Jingdong book
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