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Circular of the General Administration of Customs, the Ministry of Foreign Trade and Economic Cooperation, the State Economic and Trade Commission on Printing and Issuing Measures of the Customs for Adopting Classified Administration over Enterprises [Expired]
海关总署、对外贸易经济合作部、国家经济贸易委员会关于发布《中华人民共和国海关对企业实施分类管理办法》的通知 [失效]
【法宝引证码】

 

Order of the General Administration of Customs

 

中华人民共和国海关总署令

(No.71) (第71号)

 现发布《中华人民共和国海关对企业实施分类管理办法》,自一九九九年六月一日起实施。海关总署一九八八年五月一日实施的《中华人民共和国海关对信得过企业管理办法》同时废止。
 署长:钱冠林
 一九九九年三月三十一日
Appendix: 附件:
Circular of the General Administration of Customs, the Ministry of Foreign Trade and Economic Cooperation, the State Economic and Trade Commission on Printing and Issuing Measures of the Customs for Adopting Classified Administration over Enterprises 海关总署、对外贸易经济合作部、国家经济贸易委员会关于印发《中华人民共和国海关对企业实施分类管理办法》的通知
Shu Jian [1999] No.240 (署监〔1999〕240号)
The Sub-Administration of Customs of Guangdong, the customs offices, each province, autonomous region and municipality directly under the Central Government, and the Foreign Economic Relations & Trade Commission of cities specifically designed in the state plan, Economic and Trade Commission (the Planning Commission, Planning and Economic Commission): 广东分署,各直属海关,各省、自治区、直辖市及计划单列市外经贸委(厅局),经贸委(计委、计经委):
In order to promote the self-discipline and law-abidance of the enterprises, increase superintendent and administration of customs efficiency, the General Administration of Customs, the Ministry of Foreign Trade and Economic Cooperation, the State Economic and Trade Commission established Measures of the Customs for Adopting Classified Administration over Enterprises Order (hereinafter referred to as " Measures ") to league together, are hereby on printing and issuing to you. Please to promulgate as No.71 order of the General Administration of Customs and shall come into force as of the day of June 1,1999. Now we hereby give our notice as follows regarding relevant matters: 为促进企业守法自律,提高海关监管效率,海关总署和外经贸部、国家经贸委联合制定了《中华人民共和国海关对企业实施分类管理办法》(以下简称“办法”),现印发你们,请以海关总署第71号令对外发布,并于1999年6月1日起实施。现就有关事项通知如下:
1.The customs in charge mentioned in the Measures refer to the customs directly under the Customs General Administration. As the classified management of enterprises involves wide and comprehensive work strongly, the various customs must strengthen organization and leadership and establish a mechanism of common management on enterprises among the customs. The competent heads of various customs are required to be responsible for setting up Committee of Classified Management of Enterprises at customs' level and treating with important issues. The daily implementation works are under the centralized management by specialized departments that are responsible for enterprise registration management. The scope of its responsibility as follows:   一、本办法所称主管海关为总署管理的直属海关。企业分类管理工作涉及面广,综合性强,各关务必加强组织领导,建立海关内部对企业的共管机制。要求各海关主管关长牵头负责,成立关一级的企业分类管理委员会,负责处理企业分类管理工作中出现的重大问题。日常实施工作由分管企业注册登记管理的部门统一归口负责。其职责范围包括:
(1) Accepting and dealing with the application of the enterprises, examining relevant documents and materials submitted by enterprises. (一)受理企业申请,并对企业报送的有关文件和资料进行审核;
(2) Offer name list of enterprises which are applicable to be under management of Category A or Category D, will be submitted to the Customs General Administration after the examination by the Committee of Classified Management of Enterprises of respective customs. (二)提出适用A类、D类管理的企业名单,经本关分类管理委员会审核后报总署;
(3) The name list of enterprises that are applicable to be under the management of Category B or Category C will be examined and approved, and organize the implementation in respective customs' region. (三)审定适用B类或C类管理的企业名单,组织本关区的实施工作;
(4) Regulating related work of various functional departments in a centralized way, collect feedback opinion and maintain database of enterprises in respective customs' region. (四)归口协调各职能部门的相关工作,汇总反馈的意见,维护本关区的企业数据库。
(5) Setting up contact system with such related departments as Foreign Trade and Economic Cooperation, Economic and Trade Commissions, Taxation, Industry and Commerce, and Foreign Exchange so as to communicate and share information with each other. (五)与外经贸、经贸委、税务、工商、外汇等有关部门建立联系制度,互通情况,共享信息。
2. The appraisal of classified enterprises undertaking processing trade shall be taken in common by enterprise administration departments and competent authorities responsible for processing trade.   二、对从事加工贸易企业的分类评定工作由企管部门会同加工贸易主管部门共同进行。
3. The Measures emphasizes the dynamic classified management of enterprises. Therefore, various functional departments are required to strengthen coordination in them so as to ensure the specific records such as record of bill examination, record of check, record of tax payment, record of verification and writing off, record of verification, and record of investigation kept by various sectors concerned to be send back timely to the centralized management departments. Those smuggling or laws-violation enterprises shall be put into adjusted category of classified management as the occasion demands.   三、本办法强调对企业实施动态的分类管理。因此要求各职能部门之间加强协作配合,确保各业务环节所做的有关企业的详细记录,例如,审单记录、查验记录、缴税情况记录、核销记录、稽查记录、调查和侦查记录等能及时反馈归口管理部门,对发现有走私违规行为的企业,随时进行管理类别的调整。
4.Related regulations of Notice of Law Basis for Administrative Punishment Implemented on Units and Declarants without Taking Annual Examination (Shufa [1996] No. 1021) and Inspection Regulation of the Customs of the People's Republic of China promulgated by the Customs General Administration will be followed in implementing Suspend Enterprise Qualification for Customs Declaration or Cancel Enterprise Qualification for Customs declaration, the 3rd and 4th sections of the article 15 of this Measures.   四、在执行本办法第十五条第三、四款关于“暂停企业报关资格”或“取消企业报关资格”时,应根据海关总署《关于对未年审报关单位及报关员实施行政处罚的法律依据问题的通知》(署法〔1996〕1021号文)和《中华人民共和国海关稽查条例》的有关规定办理。
5. In order to perfect classified management of enterprises, the Customs General Administration will set up the Committee of Classified Management of Enterprises attended by relevant professional departments.   五、为做好企业分类管理工作,总署将成立由各有关业务司参加的企业分类管理委员会。
On how the name list of Category A and D will be submitted to the Customs General Administration and how to implement the Measures in all the Customs' regions, another operational provisions will be drawn up and promulgated by Supervision and AdministrationDepartment and Customs-clearing Department of the Customs General Administration. 有关适用A类和D类管理的企业名单如何报送总署及如何在全国海关范围执行的问题,总署监管司和通关司将另行制定操作规程并下发。
The annual import and export volume stipulated in Article 6 of the Measures shall take Customs' statistics as standard. 本办法第六条所述企业年进出口额标准以海关统计为准。
6. The former Inspection Department of the Customs General Administration and Research Institute of Social Science jointly designed the Questionnaire of Enterprise's Situation (see the appendix) and develop in complement System on Examining and Approving Classified Enterprise which has been put into use in some Customs. Thus, various customs may use this system for reference to examine and approve enterprises that are applicable to be under management of Category A that may be operated in a may of combination of human beings and machines. Meanwhile, the Customs General Administration shall make this system further perfectly.   六、《企业状况调查表》(见附件)是由总署原稽查司与社科院共同设计的,并配套开发了“企业分类评定系统”。该系统已在部分海关试用。因此,各关在审定适用A类管理的企业时可参考使用该系统,操作时可采取人机结合的方式。同时,总署将进行一步完善该系统。
Those customs without drawing the system software shall apply for it from Supervision and Administration Department of the Customs General Administration as soon as possible. 尚未领取该系统软件的海关请尽快向总署监管司申领。
7. In order to play role in guiding enterprises to abide by laws in operation and promote enterprises in self-warning and self-discipline, various customs shall be diligent and responsible in appraisal and examination work, execute the standard of the Measures strictly and operate the work in a realistic way.   七、为发挥海关对企业实施分类管理在引导企业守法经营,促进企业自警自律方面的作用,各关在评审工作中务必认真负责,严格执行办法规定的标准,实事求是开展评审工作。
8. All the former measures of classified management of enterprises formulated by various customs shall be terminated in operation as of the day when the Measures are come into force.   八、自本办法实施之日起,各海关原自行制定的企业分类管理办法一律停止执行。
9. The work on classified management of enterprises is in need of the supports and assistances from relevant departments. All customs shall strengthen contact and cooperation with foreign trade and economic departments, and the opinions of relevant competent departments such as foreign trade shall be heard and economic cooperation, economic and trade commission, tax, foreign exchange administration, departments of industry and commerce, and banks so as to do a good job with concerted efforts.   九、海关对企业的分类管理工作需要依靠有关部门的支持和协助。各关应加强与外经贸部门的联系配合,听取外经贸、经贸委、税务、外汇管理、工商和银行等有关主管部门的意见和建议,协同努力,共同做好有关工作。
The measures mentioned on above shall be implemented accordingly. In case there comes any problems in its implementation, please report in time. 以上请遵照执行。执行中如遇有关问题,请及时上报。
Appendix 1: Measures of the Customs General Administration of the People's Republic of China on Performing Classified Management of Enterprises 附件一:中华人民共和国海关对企业实施分类管理办法
Appendix 2: Questionnaire on the Situation of Imported and Exported Enterprises (Omitted)

 附件二:进出口企业状况调查表
 海关总署
 对外贸易经济合作部
 国家经济贸易委员会
 一九九九年四月二日
 附件一:
 中华人民共和国海关对企业实施分类管理办法
   第一条 为了便利企业货物的合法进出口,促进企业自律守法,有效实施海关管理,根据《中华人民共和国海关法》和其他有关法律、法规,制定本办法。
   第二条 本办法所称“企业”系指与进出口活动直接有关的企业、单位,包括外商投资企业、外贸公司、有进出口权的商业物资企业、自营进出口生产企业和科研院所、加工贸易经营单位和接受委托加工企业、经营保税仓储业务的企业、使用或者经营减免税进口货物的企业、从事报关业务的企业、承接海关监管货物运输的企业、设有存放海关监管货物仓库的企业、免税外汇商品经营单位及海关总署规定的从事与进出口活动直接有关的其他企业。
   第三条 海关根据企业的经营状况、报关情况、遵守海关法律法规情况等,设置A、B、C、D四个管理类别,对企业实施动态的分类管理。
   第四条 企业适用的管理类别由企业所在地主管海关审定,其中适用A类、D类管理的企业名单报海关总署备案。海关总署将适用A类管理的企业名单抄送外经贸部。
   第五条 B类和C类管理由主管海关统一布置在本关区范围内实施。A类和D类管理由海关总署统一布置在全国海关范围内实施。
   第六条 符合下列条件的企业经向主管海关申请并经海关审核确定的,海关实施A类管理,其中年进出口总额3000万美元以上或出口总额达到2000万美元以上的外贸公司和自营出口额1000万美元以上(机电产品自营出口额达到500万美元以上)的生产企业可予以优先考虑。
 (一)注册登记二年以上,并且
 (1)连续二年无走私违规行为记录;
 (2)连续二年无拖欠海关税款情事;
 (3)连续二年加工贸易合同按期核销;
 (4)进口海关必检商品签定免验协议后二年内无申报不实记录;
 (二)向海关提供的单据、证件真实、齐全、有效;
 (三)有正常的进出口业务;
 (四)会计制度完善:财务帐册健全,科目设置合理,业务记录真实可信;
 (五)指定专人负责海关事务;
 (六)连续二年报关单差错率在5%以下;
 (七)凡设有存放海关监管货物仓库的企业,其仓库管理制度健全,仓库明细帐目清楚,入库单、出库单(包括领料单)等实行专门管理,做到帐货相符。
   第七条 企业向海关申请实施A类管理时应当向主管海关提交书面申请报告。企业申请时有弄虚作假或所呈不实者,海关两年内不受理对其实施A类管理的申请。企业提交申请报告应随时下列文件一式二份:
 (一)外经贸主管部门或其他主管部门批准经营的有效文件的副本或复印件;
 (二)企业年审合格证明;
 (三)企业对照本办法第六条所列条件进行自我评估的报告;
 (四)经本企业法定代表人或其授权代表签字并加盖公章的《企业状况调查表》;
 (五)企业注册所在地外经贸主管部门出具的书面意见。
   第八条 海关应严格审核企业提交的有关文件和档案资料,根据企业实际通关情况进行审定,符合条件的予以核准,并在30日内通知企业。
   第九条 企业有下列情形之一者,海关实施C类管理:
 (一)一年内出现两次违规行为,或偷逃应缴税款5万元人民币以上、不满50万元人民币的;
 (二)拖欠海关税款100万元以人民币以下的;
 (三)帐册管理混乱,帐簿、资料不能真实、有效地反映进出口业务情况的;
 (四)遗失重要业务单证或拒绝提供有关帐簿、资料,致使海关无法监管的;
 (五)不按规定办理加工贸易合同核销手续的;
 (六)一年内报关单差错率在10%以上的;
 (七)出借企业名义,供他人办理进出口货物报关纳税等事宜的;
 (八)在进出口经营活动中被外经贸主管部门给予通报批评、或警告等行政处罚的。
   第十条 企业有下列情形之一者,海关实施D类管理:
 (一)二年内走私偷逃应缴税款50万元人民币以上的(多次走私应累计);
 (二)伪造、涂改进出口许可证或批件的;
 (三)走私国家禁止进出口物品的;
 (四)拖欠海关税款100万元人民币以上的;
 (五)利用假手册、假报关单、假批件骗取加工贸易税收优惠的;
 (六)在承运监管货物的运输工具上私设夹层、暗格的;
 (七)被外经贸主管部门暂停或撤销对外贸易经营许可的;
 (八)已构成走私罪并经司法机关依法追究刑事责任的。
   第十一条 凡经审核不符合A类管理条件且未发生本办法第九条和第十条所列情形者,海关实施B类管理。
   第十二条 适用A类管理的企业名单由海关总署下发各海关执行,在实行常规管理制度的基础上,提供以下便利:
 (一)在海关业务现场设专门窗口,优先办理货物申报、查验和放行手续;并应企业要求,优先实行“门对门”验货。
 (二)对从事加工贸易的企业,经海关总署批准,可实行海关派员驻厂监管或计算机联网管理。除国家另有规定者外,不实行银行保证金台帐制度。
 (三)对按规定允许担保的货物,海关凭企业提交的保函验放,免收保证金;
 (四)对企业进口海关必检商品目录中的商品可免予取样化验。
 (五)为企业优先提供EDI联网报关的便利。
 (六)自营进出口生产企业和科研院所可向外经贸部申报成立进出口公司,海关优先为其办理报关注册登记手续。
   第十三条 海关对适用B类管理企业实行常规管理制度。
   第十四条 海关对适用C类管理的企业实行包括以下措施在内的重点监管:
 (一)对按规定允许担保的货物必须提交保证金;
 (二)办理加工贸易合同登记备案必须按规定的比例交纳保证金;
 (三)对其经营活动列入稽查重点;
......
 
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