答疑 | 單耗管理常見問題解答 FAQ on | single consumption management

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2020-05-14

答疑|單耗管理常見問題解答?單耗是海關(guān)對保稅料件進(jìn)、出、耗、存、稅等多個(gè)環(huán)節(jié)管理的依據(jù)，是海關(guān)加工貿(mào)易管理中手（賬）冊設(shè)立、核銷以及核查、稽查和緝私等依法行政的基礎(chǔ)和保障，海關(guān)按照“據(jù)實(shí)申報(bào)、如實(shí)核銷”的原則對單耗實(shí)施管理。本文就收集的單耗管理中常見問題進(jìn)行梳理解答。01.單耗管理有哪些政策規(guī)定？一、《中華人民共和國海關(guān)法》第三十三條“企業(yè)從事加工貿(mào)易，應(yīng)當(dāng)持有關(guān)批準(zhǔn)文件和加工貿(mào)易合同向海關(guān)備案，

答疑 | 單耗管理常見問題解答

單耗是海關(guān)對保稅料件進(jìn)、出、耗、存、稅等多個(gè)環(huán)節(jié)管理的依據(jù)，是海關(guān)加工貿(mào)易管理中手（賬）冊設(shè)立、核銷以及核查、稽查和緝私等依法行政的基礎(chǔ)和保障，海關(guān)按照“據(jù)實(shí)申報(bào)、如實(shí)核銷”的原則對單耗實(shí)施管理。本文就收集的單耗管理中常見問題進(jìn)行梳理解答。

01.單耗管理有哪些政策規(guī)定？

一、《中華人民共和國海關(guān)法》第三十三條“企業(yè)從事加工貿(mào)易，應(yīng)當(dāng)持有關(guān)批準(zhǔn)文件和加工貿(mào)易合同向海關(guān)備案，加工貿(mào)易制成品單位耗料量由海關(guān)按照有關(guān)規(guī)定核定?！边@是單耗管理的法律依據(jù)。

二、《中華人民共和國海關(guān)加工貿(mào)易貨物監(jiān)管辦法》（海關(guān)總署令第219號）第十一條 “除另有規(guī)定外，經(jīng)營企業(yè)辦理加工貿(mào)易貨物的手冊設(shè)立，應(yīng)當(dāng)向海關(guān)如實(shí)申報(bào)貿(mào)易方式、單耗、進(jìn)出口口岸，以及進(jìn)口料件和出口成品的商品名稱、商品編號、規(guī)格型號、價(jià)格和原產(chǎn)地等情況……”

三、《中華人民共和國海關(guān)加工貿(mào)易單耗管理辦法》（海關(guān)總署令第155號）是加工貿(mào)易單耗管理的基本規(guī)范。

四、《中華人民共和國海關(guān)關(guān)于加工貿(mào)易邊角料、剩余料件、殘次品、副產(chǎn)品和受災(zāi)保稅貨物的管理辦法》（海關(guān)總署令第111號）第一條“為了規(guī)范對加工貿(mào)易保稅進(jìn)口料件在加工過程中產(chǎn)生的邊角料、剩余料件、殘次品、副產(chǎn)品和受災(zāi)保稅貨物的海關(guān)監(jiān)管，根據(jù)《中華人民共和國海關(guān)法》（以下簡稱《海關(guān)法》）以及有關(guān)法律、行政法規(guī)，制定本辦法。”該辦法明確了由工藝損耗產(chǎn)生的邊角料處理方式。

02.企業(yè)向海關(guān)申報(bào)單耗時(shí)是否需要將非保稅料件的部分包含在內(nèi)？

第155號署令第三條對單耗的定義予以明確：“單耗是指加工貿(mào)易企業(yè)在正常加工條件下加工單位成品所耗用的料件量，單耗包括凈耗和工藝損耗?！?且從單耗管理的目的看，單耗是為了核定加工單位成品所耗用的料件量，使用相同料件的制成品不管使用何種貿(mào)易性質(zhì)的料件其成品的料件構(gòu)成都是一致的，如在成品中只計(jì)算保稅料件其成品構(gòu)成就不完整。因此企業(yè)應(yīng)如實(shí)申報(bào)使用非保稅料件的情況。

03.哪些損耗不能列入工藝損耗？

第155號署令第十六條規(guī)定下列情況不列入工藝損耗范圍：

一、因突發(fā)停電、停水、停氣或者其他人為原因造成保稅料件、半成品、成品的損耗；

二、因丟失、破損等原因造成的保稅料件、半成品、成品的損耗；

三、因不可抗力造成保稅料件、半成品、成品滅失、損毀或者短少的損耗；

四、因進(jìn)口保稅料件和出口成品的品質(zhì)、規(guī)格不符合合同要求，造成用料量增加的損耗；

五、因工藝性配料所用的非保稅料件所產(chǎn)生的損耗；

六、加工過程中消耗性材料的損耗。

04.邊角料與工藝損耗有什么聯(lián)系和區(qū)別？

第111號署令第二條，“邊角料，是指加工貿(mào)易企業(yè)從事加工復(fù)出口業(yè)務(wù)，在海關(guān)核定的單位耗料量內(nèi)（以下簡稱單耗）、加工過程中產(chǎn)生的、無法再用于加工該合同項(xiàng)下出口制成品的數(shù)量合理的廢、碎料及下腳料?！?/div>

第155號署令第二十八條，“工藝損耗，是指因加工工藝原因，料件在正常加工過程中除凈耗外所必需耗用、但不能存在或者轉(zhuǎn)化到成品中的量，包括有形損耗和無形損耗?！?/div>

從定義來看，工藝損耗包括有形損耗和無形損耗，由于邊角料存在的狀態(tài)是廢、碎料及下腳料，因此邊角料與工藝損耗的關(guān)系可以理解為：邊角料就是在工藝損耗內(nèi)包含的有形損耗。

05.單耗標(biāo)準(zhǔn)的適用范圍是什么？超出單耗標(biāo)準(zhǔn)的如何處置？

一、定義

第155號署令第七條“單耗標(biāo)準(zhǔn)是指供通用或者重復(fù)使用的加工貿(mào)易單位成品耗料量的準(zhǔn)則。單耗標(biāo)準(zhǔn)設(shè)定最高上限值，其中出口應(yīng)稅成品單耗標(biāo)準(zhǔn)增設(shè)最低下限值。”

二、適用范圍

第155號署令第十條“單耗標(biāo)準(zhǔn)適用于海關(guān)特殊監(jiān)管區(qū)域、保稅監(jiān)管場所外的加工貿(mào)易企業(yè)，海關(guān)特殊監(jiān)管區(qū)域、保稅監(jiān)管場所內(nèi)的加工貿(mào)易企業(yè)不適用單耗標(biāo)準(zhǔn)?！?/div>

三、超出單耗標(biāo)準(zhǔn)的處置

第155號署令第十一條“海關(guān)特殊監(jiān)管區(qū)域、保稅監(jiān)管場所外的加工貿(mào)易企業(yè)應(yīng)當(dāng)在單耗標(biāo)準(zhǔn)內(nèi)向海關(guān)進(jìn)行單耗備案或者單耗申報(bào)。

海關(guān)特殊監(jiān)管區(qū)域、保稅監(jiān)管場所外的加工貿(mào)易企業(yè)申報(bào)的單耗在單耗標(biāo)準(zhǔn)內(nèi)的，海關(guān)按照申報(bào)的單耗對保稅料件進(jìn)行核銷；申報(bào)的單耗超出單耗標(biāo)準(zhǔn)的，海關(guān)按照單耗標(biāo)準(zhǔn)的最高上限值或者最低下限值對保稅料件進(jìn)行核銷。”

06.單耗申報(bào)、單耗變更有什么規(guī)定？

一、單耗申報(bào)

使用“金關(guān)二期”的企業(yè)應(yīng)在手（賬）冊設(shè)立時(shí)選擇單耗申報(bào)的環(huán)節(jié)，并在選定環(huán)節(jié)的時(shí)間范圍內(nèi)申報(bào)單耗數(shù)據(jù)。

署令第155號第十四條“加工貿(mào)易企業(yè)應(yīng)當(dāng)在成品出口、深加工結(jié)轉(zhuǎn)或者內(nèi)銷前如實(shí)向海關(guān)申報(bào)單耗。”

署令第155號第十四條“加工貿(mào)易企業(yè)確有正當(dāng)理由無法按期申報(bào)單耗的，應(yīng)當(dāng)留存成品樣品以及相關(guān)單證，并在成品出口、深加工結(jié)轉(zhuǎn)或者內(nèi)銷前提出書面申請，經(jīng)主管海關(guān)批準(zhǔn)的，加工貿(mào)易企業(yè)可以在報(bào)核前申報(bào)單耗?！?/div>

二、單耗變更

應(yīng)在成品出口、深加工結(jié)轉(zhuǎn)或者內(nèi)銷前辦理單耗變更手續(xù)。

有下列情況的不得變更單耗：

1、保稅成品已經(jīng)申報(bào)出口的；

2、保稅成品已經(jīng)辦理深加工結(jié)轉(zhuǎn)的；

3、保稅成品已經(jīng)申請內(nèi)銷的；

4、海關(guān)已經(jīng)對單耗進(jìn)行核定的；

5、海關(guān)已經(jīng)對加工貿(mào)易企業(yè)立案調(diào)查的。

07.報(bào)核前申報(bào)單耗需要什么條件？

加工貿(mào)易企業(yè)申請報(bào)核前申報(bào)單耗的，應(yīng)具備以下條件：

（一）特殊監(jiān)管區(qū)域內(nèi)的企業(yè)；

（二）海關(guān)特殊監(jiān)管區(qū)域外的企業(yè)同時(shí)符合以下條件的企業(yè)：

1、因生產(chǎn)工藝、產(chǎn)品原因，無法在成品出口前申報(bào)單耗的；

2、企業(yè)內(nèi)部管理規(guī)范，相關(guān)資料完整，能夠保證海關(guān)在成品出口后核定單耗的；

3、企業(yè)配合海關(guān)單耗核定的。

（三）獲得單耗自核試點(diǎn)資質(zhì)的企業(yè)。

08.海關(guān)對單耗自核企業(yè)資質(zhì)有什么要求？

在海關(guān)與企業(yè)雙向選擇的基礎(chǔ)上，試點(diǎn)企業(yè)除具備加工貿(mào)易企業(yè)的一般資質(zhì)要求外，還應(yīng)當(dāng)具備以下條件：

一、企業(yè)管理類別為一般信用企業(yè)及以上。

二、企業(yè)采用信息化管理系統(tǒng)對物流、資金流、信息流實(shí)現(xiàn)全過程管理。

三、企業(yè)內(nèi)部管理規(guī)范，相關(guān)資料完整，能夠留存單耗原始計(jì)算依據(jù)等證明材料。

四、企業(yè)一年內(nèi)不存在加工貿(mào)易手冊超期未核的情況，無未辦結(jié)的刑事、行政案件。

獲得單耗自核試點(diǎn)資質(zhì)的企業(yè)應(yīng)在企業(yè)內(nèi)部建立單耗追溯制度。

09.海關(guān)單耗追溯制度有哪些規(guī)定？

一、單耗追溯制度是指能夠反映各生產(chǎn)環(huán)節(jié)中領(lǐng)料、耗料、退料和入庫情況的機(jī)制、實(shí)現(xiàn)單耗計(jì)算功能的具體方法以及由成品追溯單耗的途徑。

二、單耗追溯制度采用報(bào)備制。

三、單耗追溯的計(jì)算方法包括：技術(shù)分析方法、成本核算方法和實(shí)際測定方法。

技術(shù)分析方法，是指海關(guān)通過對成品的結(jié)構(gòu)、成份、配方、工藝要求等影響單耗的各種因素進(jìn)行分析和計(jì)算，核定成品單耗的方法。

成本核算方法，是指海關(guān)根據(jù)會(huì)計(jì)賬冊、加工記錄、倉庫賬冊等原料消耗的統(tǒng)計(jì)資料，進(jìn)行對比和分析，計(jì)算核定成品單耗的方法。

實(shí)際測定方法，是指海關(guān)運(yùn)用稱量和計(jì)算等方法，對加工過程中單耗進(jìn)行測定，通過綜合分析核定成品單耗的方法。

企業(yè)在選用上述方法時(shí)應(yīng)保留相關(guān)資料以備海關(guān)核實(shí)。

10.非單耗自核企業(yè)與單耗自核企業(yè)采用的報(bào)核前申報(bào)單耗的方式有什么區(qū)別？

一、非單耗自核企業(yè)應(yīng)在每本手（賬）冊成品出口、深加工結(jié)轉(zhuǎn)或者內(nèi)銷前單耗申報(bào)環(huán)節(jié)向海關(guān)提出申請，經(jīng)主管海關(guān)三級審批批準(zhǔn)后，可以在報(bào)核前申報(bào)單耗。

二、單耗自核企業(yè)在取得試點(diǎn)資質(zhì)并建立單耗追溯制度后該企業(yè)的所有手（賬）冊即可在報(bào)核前申報(bào)單耗，無需逐本手（賬）冊提出申請。

FAQ on | single consumption management

Single consumption is the basis for the customs to manage the import, export, consumption, storage and tax of bonded materials and parts. It is also the basis and guarantee for the customs to set up the manual (account) book, check off, check, check and suppress smuggling in the processing trade management. The customs implements the management of single consumption in accordance with the principle of "reporting according to the facts and writing off according to the facts".

This paper deals with the common problems in the management of single consumption.

01. What are the policies and regulations for single consumption management?

Article 33 of the customs law of the People's Republic of China, "an enterprise engaged in processing trade shall file with the customs on the strength of the relevant approval documents and processing trade contracts. The material consumption of the finished products of the processing trade shall be determined by the customs in accordance with the relevant provisions."

This is the legal basis of single consumption management.

Second, the law of the People's Republic of China on the customs of processing trade goods regulation method "(order no. 219 of the General Administration of Customs) of article 11 of" unless otherwise specified, enterprise set up to handle the manual of processing trade goods, shall truthfully declare to the customs and trade way, consumption, import and export port, and the names of the imported materials and export finished goods, commodity code, specifications, price and country of origin, and so on and so forth..."

Measures of the customs of the People's Republic of China for the administration of single consumption of processing trade (order no. 155 of the general administration of customs) is the basic standard for the administration of single consumption of processing trade.

Four, the law of the People's Republic of China customs on processing trade leftover material, surplus materials, incomplete, by-products and the bonded goods management method "(order no. 111 of the General Administration of Customs) first" in order to standardize the bonded imported materials for processing trade in the process of processing by-product cutout, surplus materials, incomplete, and affected the bonded goods under customs control, according to the customs law of the People's Republic of China (hereinafter referred to as the customs law) and relevant laws and administrative rules and regulations, and these measures."

The method makes clear the disposal method of scrap material caused by process loss.

02. Is it necessary to include the parts of non-bonded materials in the time-consuming process of customs declaration?

Article 3 of agency order no. 155 specifies the definition of single consumption: "single consumption refers to the amount of materials and parts consumed by processing trade enterprises in processing unit finished products under normal processing conditions. Single consumption includes net consumption and process loss."

Moreover, for the purpose of consumption per unit management, consumption per unit is to check and verify the amount of materials and parts consumed by the finished products of the processing unit. No matter what kind of materials and parts of trade nature are used in the finished products of the same materials and parts, the composition of the finished products is consistent. If only bonded materials and parts are calculated in the finished products, the composition of the finished products will not be complete.

Therefore, the enterprise should truthfully declare the use of non-bonded materials.

03. What loss can't be included in the process loss?

Article 16 of no.155 stipulates that the following circumstances shall not be included in the scope of process loss:

1. Loss of bonded materials, semi-finished products and finished products due to sudden power failure, water cut off, gas cut off or other man-made reasons;

2. Loss of bonded materials, semi-finished products and finished products caused by loss or damage;

3. Loss, damage or shortage of bonded materials, semi-finished products and finished products due to force majeure;

4. Due to the quality and specifications of bonded materials imported and finished products exported do not meet the requirements of the contract, resulting in the loss of materials used;

5. Loss caused by non-bonded materials used for technological batching;

The loss of consumable materials in the process of processing.

What is the connection and difference between scrap and process loss?

Article 2 of decree no. 111: "scrap material refers to the waste, crushed material and leftover material which can no longer be used for processing the finished products under the contract and which is produced in the unit material consumption approved by the customs (hereinafter referred to as single consumption) and can no longer be used for processing the finished products under the contract."

Article 28 of no.155, "process loss" refers to the amount of material and parts which, due to processing technology reasons, are necessary to be consumed in the normal processing process except for the net consumption, but cannot exist or be converted into finished products, including both tangible loss and intangible loss.

From the definition, process loss includes tangible loss and intangible loss. Since scrap material exists in waste, scrap material and waste material, the relationship between scrap material and process loss can be understood as: scrap material is the tangible loss included in process loss.

05. What is the scope of application of the per consumption standard?

How to deal with the excess of single consumption standard?

A, definitions,

Order no. 155 article 7 "per consumption standard" refers to the standard for the consumption of finished products of processing trade units for general or repeated use.

The consumption per unit standard sets a maximum upper limit, among which the export taxable product consumption per unit standard sets a minimum lower limit.

2. Scope of application

Article 10 of no.155 agency order: "the standard of single consumption shall be applicable to processing trade enterprises outside the special customs supervision area and the bonded supervision site. The standard of single consumption shall not be applicable to processing trade enterprises inside the special customs supervision area and the bonded supervision site."

Third, the disposal beyond the single consumption standard

Article 11 "processing trade enterprises in areas under special customs supervision or in areas outside the bonded and supervised areas shall file records of single consumption or declare single consumption with the customs according to the single consumption standard.

If the single consumption declared by the processing trade enterprise outside the special customs supervision area or the bonded supervision area is within the single consumption standard, the customs shall cancel the bonded materials according to the declared single consumption.

If the declared per unit consumption exceeds the per unit consumption standard, the customs shall cancel the bonded materials according to the maximum upper limit or the minimum lower limit of the per unit consumption standard.

06. What are the regulations on single-consumption declaration and single-consumption change?

1. Single consumption declaration

Enterprises using "jinguan phase ii" should select the link of consumption declaration when setting up the (account) book in hand, and declare the consumption data within the time range of the selected link.

Article 14 "processing trade enterprises shall make a truthful declaration to the customs before exporting the finished products, carrying forward the further processing or selling them in the domestic market."

Article 14 of processing trade order no. 155: "if a processing trade enterprise has a valid reason to fail to declare the consumption of documents on schedule, it shall keep the samples of finished products and relevant documents, and submit a written application before the export of finished products, the carrying forward of further processing or the domestic sale of finished products. If the application is approved by the competent customs, the processing trade enterprise may declare the consumption of documents before the declaration and verification."

Second, the change of consumption

The procedures for the change of consumption per unit shall be completed before the finished product is exported, carried forward for further processing or sold in China.

No consumption may be changed under any of the following circumstances:

1. Bonded finished products have been declared for export;

2. Bonded finished products have been processed and carried forward;

3. The bonded product has been applied for sale in China;

4. The single consumption has been verified by the customs;

5. The customs has initiated an investigation into the processing trade enterprise.

07. What are the requirements for pre-approval consumption?

Processing trade enterprises shall meet the following requirements when applying for pre-approval declaration form consumption:

(1) enterprises in areas under special supervision;

(2) enterprises outside the special customs surveillance area that meet the following conditions at the same time:

1. Due to production process and product reasons, it is impossible to declare the consumption of the finished product before the export;

2. The internal management of the enterprise is standardized, and the relevant materials are complete, so as to ensure that the customs approves the single consumption after the export of finished products;

3. The enterprise shall cooperate with the customs to check and approve the single consumption.

(3) enterprises that have obtained the qualification for single-consumption self-verification pilot projects.

08. What are the requirements of the customs on the qualification of single consumable self-nuclear enterprises?

On the basis of two-way selection between the customs and the enterprises, the pilot enterprises shall, in addition to meeting the general qualification requirements for processing trade enterprises, meet the following conditions:

The enterprise management category is general credit enterprise and above.

Ii. The enterprise adopts information management system to realize the whole process management of logistics, capital flow and information flow.

3. The enterprise has standard internal management, complete relevant materials, and can keep the original calculation basis of CD consumption and other supporting materials.

Iv. The enterprise shall not have the situation that the manual of processing trade has not been approved within one year, and no criminal or administrative cases have not been settled.

Enterprises that have obtained the qualification of single-consumption self-verification pilot should establish a single-consumption traceability system within the enterprises.

09. What are the provisions of the customs tracking system?

I. single consumption traceability system refers to the mechanism that can reflect the situation of material collection, material consumption, material return and storage in each production link, the specific method to realize the calculation function of single consumption and the way to trace the single consumption of finished products.

Second, the single consumption traceability system adopts the report system.

Iii. Calculation methods of single consumption traceability include: technical analysis method, cost accounting method and actual measurement method.

Technical analysis method refers to the method by which the customs determines the single consumption of finished products by analyzing and calculating the structure, composition, formula, process requirements and other factors affecting the consumption of finished products.

Cost accounting method refers to the method that the customs compares and analyzes the raw material consumption according to the accounting books, processing records, warehouse accounts and other statistical data to calculate and verify the single consumption of finished products.

The actual measurement method refers to the method used by the customs to measure the single consumption in the process of processing by means of weighing and calculation, and to verify the single consumption of finished products through comprehensive analysis.

Enterprises shall keep relevant information for customs verification when using the above methods.

10. What is the difference between the non-spr and the pre-nuclear declaration of SPR?

1. Non-single-consumption self-verification enterprises shall apply to the customs in the export of finished products of each manual (account) book, the transfer of deep processing or the declaration of single-consumption before the domestic sale. After the approval of the competent customs at the level of three, the declaration of single-consumption can be made before the verification.

After obtaining the pilot qualification and establishing the single consumption traceability system, all the manual (account) books of the enterprise can declare the single consumption before the approval, and no application is required for each manual (account) book.

Keyword:

single,the,of,and,consumption,to,customs,processing,企業(yè)

穩(wěn)外貿(mào)，促經(jīng)濟(jì)，擴(kuò)市場走出去！ Stabilize foreign trade, promote economy, expand market and go global!

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穩(wěn)外貿(mào)，促經(jīng)濟(jì)，擴(kuò)市場走出去！ Stabilize foreign trade, promote economy, expand market and go global!

關(guān)于馬達(dá)加斯加第五次延長國家衛(wèi)生緊急狀態(tài)的提醒Reminder on Madagascar's fifth extension of the national health emergency

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