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六、单耗标准的制定和核定幅度如何掌握?制定的单耗标准幅度过低,不能客观反映设备陈旧、技术落后、生产规模小、工艺传统、加工批量不大的加工企业生产实际,也会给海关核销操作带来麻烦。这类企业加工单耗经常超出单耗标准上限值,海关就要对其修改备案数据,加大了海关核销的工作量。单耗标准幅度过大,上限值过高,加工企业报核时会给海关带来核定单耗的压力(企业会以最高上限值申报单耗),也使核销人员的自行裁量权过宽过泛,达不到在合理的、规范的
Sixth, the consumption of a single standard formulation and verification of how to grasp? The standard set of consumption standards is too low, can not objectively reflect the outdated equipment, backward technology, small-scale production, traditional crafts, small batch processing enterprises in the production of real, will Customs verification operation to bring trouble. The processing unit consumption of such enterprises often exceeds the upper limit of the unit consumption standard, the customs should modify the record data and increase the workload of the customs verification. Unit consumption standard amplitude is too large, the upper limit is too high, the processing enterprises will give the customs verification when the unit pressure (the enterprise will report the maximum consumption limit), but also make verification staff discretion Too broad, not up to reasonable, normative