保税货物

保税货物开展金融物流业务模式研究

Research on Financial Logistics Business Mode of Bonded Goods

保税货物经批准不复运出境的；

If , upon approval , the bonded goods are not to be shipped out of China ;

存储无限制：保税货物在区内存储无期限限制。

Long – term Storage : Merchandise is allowed for stocking in FTPA without the time limit .

用预测的武汉保税货物量初步测算了武汉综合保税区的用地规模。

The paper estimated the scale of Wuhan comprehensive bonded zone using the forecasting bonded cargo quantity .

保税货物：在交纳关税和其他应付税之前，存放在政府特许的仓库内的应税货物。

Bonded goods : Taxable goods held in a government-licensed warehouse pending payment of customs duties and other taxes due .

转口货物按保税货物处理，在复出口的条件下免税。

Transit goods shall be treated as bonded goods , and shall be exempted from duty if they are to be re-exported ;

保税货物必须复运出境或经加工后复运出境。

The bonded goods must be re-transported out of the territory , or be re-transported after being processed out of the territory .

进境修理和出境加工的，按保税货物实施管理的除外；

Where the entry goods for maintenance or the exit goods for processing , except those administered under the item of bonded goods , are concerned ;

经营保税货物的储存、加工、装配、寄售业务，需经海关批准，并办理注册手续

" The operation of the storage , processing and assembling and consignment sales of Bonded goods shall Be approved By and registered with the Customs . "

如属于保税货物，应按“保税货物”方式进行申报，海关对应办事项及监管办法与其他贸易方式的货物有所区别。

As part of bonded goods shall be " bonded goods " method declaration , the customs office issues and the corresponding regulatory approaches and other trade goods means differ .

解释了保税货物及保税加工监管的涵义，详细比较阐述了加工监管模式的发展变化及新的监管模式的特点。

It also makes clear the definition of the bonded goods and bonded processing regulation , compares the change of processing regulation mode and the characteristics of new supervision mode in detail .

纳税义务人在减免税货物、保税货物监管期间，有合并、分立或者其他资产重组情形的，应当向海关报告。

In cases where taxpayers undergo merger , division or regrouping of assets during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision , they shall report to the customs .

未经海关许可并补缴关税，擅自出售特准进口的保税货物、其他海关监管货物或者进境的境外运输工具的；

To sell bonded goods imported under special permission and other goods under the customs supervision and control or foreign means of transport already within the territory without permission by the customs and payment of the customs duty .

“保税货物”，是指经海关批准未办理纳税手续进境，在境内储存、加工、装配后复运出境的货物。

The term " bonded goods " means goods which have entered the territory with formalities of duty payment being exempted upon Customs approval and will be reshipped out of the territory after being stored , processed or assembled in the territory .

纳税义务人欠税或者在减免税货物、保税货物监管期间，有撤销、解散、破产或者其他依法终止经营情形的，应当在清算前向海关报告。

In cases where taxpayers who owe duty undergo cancellation , disband , go bankrupt or terminate business in accordance with the law during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision , they shall report to the customs before liquidation .

承办公共保税仓库货物的报关、检、拨等业务。

Undertake the customs declaration , inspection declaration , distribution and other business for the goods of public bonded warehouse .

珠海园区生产的最终产品如在国内销售，按照保税区货物内销相关规定办理；

If the final products produced in the Zhuhai Park area are sold at home , the relevant provisions on the sale of goods of the bonded zones in domestic market shall be followed for the sale .

目的在于销往非保税区的货物不得运入保税区。

Goods intended to be sold in the non-bonded areas shall not be transported into the bonded area .

先买保税区的货物，保税区货物出区，相当于进口，区外企业应该先申报进口，然后在办理出口！

The goods of preemptive free tax zone , goods of free tax zone gives a division , be equivalent to an entrance , course of study of area foreign enterprise should declare an entrance first , handling export next !

但不得收购非保税区企业生产的货物出口，亦不得代理非保税区企业进口货物。

However , it may not purchase goods manufactured by enterprises in the non-bonded area ; nor may it act as an agent for enterprises in the non-bonded area to import goods .

对传统的四阶段预测方法进行适当的调整，根据盐田港保税区仓储处理能力进行交通生成预测，根据保税区货物装卸流程和各交通小区的仓储能力进行交通分布预测；

Traditional four-stage forecasting method is revised in this paper : trip generation forecasting is based on storage disposal capability of the zone ; traffic distribution forecasting is based on load and unload flow of freight in the zone and storage capacity of each traffic zone ;