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    《非关务人员必修的关务知识》-稽查、通关、归类、保税

    开课地点: 苏州
    授课时间: 2天
    授课顾问: 邢玉平
    开课时间: 2017-09-07
    市场报价: 3200
    购买价格: 3200
    课程排期
    开课城市 开课日期 授课周期
      江苏苏州 2017-09-07 2天
    审核时间: 我要报名2017-07-31 10:59:13
    注:参加该培训课程,可联系在线客服。
    了解课程
      
     【适合人员】
    供应链经理、财务、物流、关务、采购、仓库、工程及相关涉及进出口业务的管理者

     

    【讲师介绍】

     邢玉平

    创始人之一 一诺供应链顾问公司专职资深顾问师,同济大学MBA,预归类师、国际贸易合规师。12年资深企业关务和进出口管理经验和5年海关事务咨询服务经验;先后在数家知名外资企业担任物流或关务经理工作,通晓企业的保税管理和设备进口管理,擅长于企业的物流通关方案筹划和企业进出口业务战略分析。

    【专题大纲】

    第一讲:海关稽查与海关法律风险管理

    一、海关的核查、稽查、缉私管理

    1、海关的稽查与缉私职能及基本方式

    2、海关稽查的基本项目和稽查内容

    3、海关稽查的类型、方式,及企业引发稽查的主要原因分析

    4、企业的信用状况与海关稽查差异化趋势

    二、企业海关事务风险与法律责任

    1、海关违规、走私行为、走私犯罪的法律界定

    2、违规与走私的处置方式与法律后果

    3、几类常见的走私行为与走私的刑事责任

    4、单位走私与个人走私的界定,及争议解决途径及司法救济措施

    5、关务部门的组织机构控制与风险方法

    6、守法合规与物流效率、费用成本的处理原则

    7、新《海关稽查条例》下海关稽查应对与主动披露

    三、海关的稽查、缉私实施方式与案例分析

    1、海关常规稽查涉及哪些企业及稽查业务范围

    2、常规稽查下海关常用的稽查方法

    3、一般贸易、加工贸易、减免税设备常规稽查的要点

    4、常规稽查案例解析

    5、海关专项稽查的信息来源与常见稽查重点

    6、海关专项稽查的实施手段与处置方法

    7、海关专项稽查案例解析

     

    第二讲:通关业务与海关估价管理

    一、海关通关业务重点与难点

    1、进出口通关的常见模式与利弊分析(通关一体化/清关/转关)

    2、影响物料进出时效的常见海关与商检问题

    3、进出口申报方式与税收成本的关联分析

    4、商品HS归类申报要求与操作规范

    5、退运与维修业务的操作难点

    6、单证复核机制与申报错误控制

    二、通关申报风险控制

    1、商品归类信息提供的准确性与归类风险控制

    2、进口夹带未申报货物的控制与违规违法风险

    3、供应商发货溢短装控制与违规风险

    4、原产地信息准确性与申报风险

    5、涉许可证进口货物的申报规范要求与风险防范

    6、涉及3C商品的申报要求与风险控制

    7、进口旧机电产品信息的准确性

    8、出口涉及知识产权备案商品的风险规避

    三、海关估价方法与估价案例

    1、海关价格申报规范与要求

    2、海关成交价格的定义、组成、价格调整因素

    3、《审价办法》六种估价方式解析与运用

    4、境外协助费用的申报要求与漏报风险

    5、运费的申报要求与申报方式

    6、设备进口后的建设费、安装费、维修与技术援助费申报方式

    7、关联交易对于成交价格的影响因素及海关审查重点

    8、特许权使用费的定义与申报要求

    9、财务部门非贸易支付的注意事项与特许权争议处理方式

    10、海关估价案例解析

     

    第2天

    第三讲:商品HS归类

    一、进出口商品归类政策解析与归类方法

    1、商品归类的基本知识

    2、《税则》结构及商品分布情况

    3、海关颁布的归类政策的理解与应用

    4、社会化商品预归类、海关归类行政裁定与归类决定的法律地位

    5、商品归类的核心意义及在中国的重要性

    6、归类尊重先例制度解析与运用

    二、进出口商品的归类方法与归类实例解析

    1、HS编码归类总规则解析及具体运用要点

    2、商品归类的一般思路与企业常见归类方式误区

    3、进出口商品的简易归类方法

    4、境外归类的参考性与采用原则

    5、机电产品(84、85、90章)归类的一般方法

    6、化工品归类要求与要点解析

    7、组合机器与多功能机器的归类思路与操作实务(实例讲解)

    8、机器零部件的一般归类思路与方法(实例讲解)

    9、海关对专用零件与通用零件的归类认定一般思路(实例讲解)

    10、塑料制品类与贱金属类涉及机器部件的归类思路(实例讲解)

    三、HS归类风险管理与归类争议解决

    1、企业对进出口商品归类工作的操作策略

    2、商品归类不实引发通关时效延误与法律后果

    3、海关与企业对商品归类争议的解决途径

    4、区域通关一体化模式下的互认便利与归类风险控制

    5、海关商品归类质疑与磋商机制

    6、申报要素错误下的归类错误法律风险(稽查案例解析)

    7、与归类决定不一致的归类法律风险

    8、海关对商品归类的稽查重点与案例解析

    9、企业归类风险控制一般方法

     

     

    第四讲:加工贸易保税业务管理

    一、保税业务管理核心要点与内控要求

    1、保税物料的适用范围界定与贸易方式选择

    2、保税物料进口的关务手册备案要求与时效控制

    3、海关的手册单耗管理要求与企业单损耗的确定

    4、海关对于保税货物的实物与信息系统管理要求

    5、保税物料进口与出口的通关业务时效与影响因素

    4、料件退运与复出转售关务环节的方式选择

    5、出口保税成品退换货及维修的方式选择与正确处理流程

    4、保税料件或成品内销,关务环节的正确处理程序

    5、边角料、残次品的退运、内销和放弃管理

    6、国内交货的深加工结转业务要点与利弊考虑

    7、保税物料外发加工管理要点与注意事项

    二、保税手册核销与差异管理

    1、保税手册的核销平衡逻辑

    2、保税料件手册核销盘亏盘盈的海关处理方式

    3、核销差异的原因分析与海关补税及违规处理

    4、海关帐、仓库帐、财务帐的数据平衡管理机制

    三、保税管理的风险要素分析与案例解析

    1、海关对于加工贸易管理的稽查要点与依据

    2、单耗申报准确性的常见海关管理风险及防范措施

    3、海关对加工贸易手册核销状况的平衡性稽查方法与思路

    4、业务稽查中涉及的生产、仓库、财务的实物与账务管理要素

    5、深加工结转与外发加工业务中的常见管理风险与海关稽查关注点

    6、保税料件和成品的内销规范处理方式与擅自内销的风险规避

    7、企业加工贸易项下废料、边角料、废品的处理业务的常见违规点分析

    8、稽查下的关务争议的解决途径

     

     

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