对外承包工程物资申报要点

• 作 者: 王霆轩
• 机 构: 上海海关,
• 出 处: 中国海关
• 发表日期: 2014年06期
• 关键词: 对外承包工程 进出口 商品编码 贸易形式 承包企业 工程进度 海关申报 违法事实 列名 对外承包

和其他贸易形式相比较,对外承包工程项目的物资出口具有数量巨大、种类繁杂、状态多样,以及项目结束后有部分物资需退运回国内的特点,因此,其在进出口环节的申报较为复杂,即便是同一批物资进出口,也可能有多个不同商品编码,监管方式也不尽相同。如果出现申报错误,不仅会使通关受阻影响工程进度,还会使承包企业无法享受到通关、退税等方面的优惠,甚至会造成“骗取出口退税”、“逃避监管证件”等违法事实,而受到相应处罚。所以,对外承包工程项目的物资进出

Compared with other forms of trade, the export of contracted projects in foreign projects is huge in quantity, complex in variety and diversified in status, and some of the materials are returned to China after the end of the project. Therefore, the declaration on import and export links is complicated , Even with the same batch of materials import and export, there may be multiple different product codes, regulatory methods are not the same. If the declaration error, not only will the customs clearance affected the progress of the project, but also make the contracting enterprises can not enjoy customs clearance, tax rebates and other aspects of the preferential treatment, and may even lead to “fraud export tax rebate ”, “evasion of regulatory documents ” and other illegal Fact, and be punished accordingly. Therefore, foreign contracted projects out of materials