保税加工

保税加工企业与海关联网监管系统研究及应用

Study on Supervision System for Bonded Processing Enterprise and Custom and Its Application

通过本论文研究，能够为公司在强化内部供应链管理及实施业务流程再造提供有效解决方案，同时也为保税加工区其他企业提供有益借鉴。

This thesis research can provide an ideal solution to improve level of KSB internal supply chain management and further to implement business process reengineering , as well as it can be used for reference to other companies in Process Zone to evolve organization .

保税加工是我国为引进外商投资而给予外商特别享有优惠政策的加工模式，海关以全额免交关税与增值税的方式全程监管企业货物进口、加工生产再全部出口的过程。

Bonded processing is a kind of preferential processing pattern which can be given to foreign merchants in order to attract foreign investment . The customs supervise process of cargo import , production , and export completely through exempting customs duty and the increment duty .

海关对企业分类管理不涉及保税区内加工贸易企业。

Enterprises of processing trade in bonded areas will not be involved in classified management by the Customs .

本公告内容也适用于保税区、出口加工区和其他海关特殊监管区域。

This Announcement also takes effect in bonded zones , export processing areas and other areas with special supervision of the Customs .

出口监管仓库、保税区、出口加工区的货物出口到境外，按现行规定执行。

If the goods in supervised warehouse , bonded areas and export processing areas are exported to foreign countries , it is carried out in accordance with current regulations .

与此同时，一大批高新技术产业区、保税区、出口加工区及至边境经济合作区星罗棋布地在全国形成燎原之势。

In the meantime , many high technology areas , tax free areas , import & export areas and economical cooperation areas along the borders are scattered all over China .

本文先后分析了保税区、出口加工区、保税物流园区的政策和功能优势。

After analyzing the policy advantages and functional advantages of Bonded zone , Export processing zones and Bonded Logistics Park , this paper defined the content of comprehensive bonded zone .

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 .

出口加工区内企业也可以将产品转至保税区和出口加工区内仓储企业存储后再实现上述深加工结转。

The enterprises in an export processing zone may transfer the processed products to the warehousing and storing enterprises in the bonded areasbonded zones and the export processing zones and then realize the above mentioned " deep processing transit " .

在经历了保税仓库、保税区、出口加工区、保税物流中心、保税物流园区的发展时期，现如今已进入综合保税区（保税港区）的主导发展时期。

After the bonded warehouses , bonded zones , export processing zones , bonded logistics center , bonded logistics park development period , now it has developed into the leading development period of Comprehensive Free Trade Zone .

从境外进入保税仓库、保税区、出口加工区的药品，免予办理进口备案和口岸检验等进口手续，海关按有关规定实施监管；

The drugs that enter into the bonded warehouses , bonded areas and export processing areas from abroad shall be exempt from the formalities , and which shall be supervised by the customs in accordance with the relevant regulations .

自1991年我国首次设立保税区以来，国家赋予保税区国际贸易、保税仓储、出口加工、国际商品展示展销四大基本功能，但一直很不完善，尚存在许多不足。

Customs bonded zone has been authorized the four functions of international trade , storage of bonded goods , export processing and international commodity display and for sale since the establishment of customs bonded zone in 1991 . However , there are many shortcomings in the functions above .