1. What is the processing trade supervision model based on enterprises?
The enterprise-unit processing trade supervision model is a reform and innovation implemented by the customs to solve the problems and deficiencies of the contract-based supervision model, focusing on streamlining administration and delegating power, changing functions, strengthening credit management, promoting enterprise self-discipline, and promoting the development of processing trade. Initiative. Its main features include: taking the enterprise as the unit, taking the account book as the main line, based on the customs commodity number (material number) corresponding to the company's material code or the customs commodity number (item number) formed after the company's independent merger, the company can choose independently Determine the verification cycle and unit consumption declaration time, and go through the formalities for verification and write-off regularly by means of independent verification and reporting.
2. Under this model, what convenient policies can Canadian trade companies enjoy?
1. Set up account books
Companies can choose to set up account books with material numbers or item numbers according to industry characteristics, production scale, management level and other factors, and cancel the declaration of commodity merger relations; the maximum import volume of the account books is the production contained in the "Processing Trade Enterprise Operating Status and Production Capacity Information Sheet" Ability, that is, the corresponding amount of imported materials (for example, if the online supervision enterprise chooses to continue to use the E-book management, it will still implement the turnover control in accordance with the E-book management function and requirements).
2. Write-off cycle
Enterprises can independently choose to determine a reasonable write-off cycle according to the production cycle, determine the unit consumption declaration link in accordance with existing regulations, and independently choose the unit consumption declaration time. If the verification period exceeds 1 year, the enterprise shall make an annual declaration in accordance with the regulations (for example, if an online supervision enterprise chooses to continue to use the E-book management, in accordance with the E-book management functions and requirements, the verification period shall not exceed 1 year). Before the end of the account book verification cycle, if an enterprise proactively makes supplementary declarations to the customs for emergencies during the current cycle and problems found in internal self-examination and self-control, and provides timely control or rectification measures, the customs shall centrally dispose of the enterprise's declaration.
3. Centralized domestic sales
Enterprises can centrally go through the tax payment procedures for domestic bonded goods sold in the previous month before the 15th of each month, provided that tax guarantees are provided in accordance with the law, but they are not allowed to cross the year.
4. Other business
Enterprises carry out outsourcing processing, deep processing carry-over, surplus material carry-over and other businesses, and simplify the procedures in accordance with the relevant regulations of the General Administration of Customs in 2018 No. 59 and 2019 No. 218. Including one-time declaration for outsourcing processing, cancellation of outsourcing processing receipt and delivery record declaration; one-time declaration for deep processing carry-over, cancellation of pre-application and receipt and delivery record declaration; one-time declaration for remaining material carry-over, no risk guarantee deposit will be levied.
5. Bonded inspection
For enterprises that implement the processing trade supervision model with enterprises as the unit (including online supervision enterprises and non-network supervision enterprises), the customs may carry out verification in combination with risk analysis and supervision needs within the period of verification and write-off, and verification can be carried out in conjunction with enterprise inventory.
3. What conditions must be met to implement this model?
Production-oriented enterprises that carry out processing trade business in their own name and meet one of the following conditions can apply to the customs for the implementation of the enterprise-unit processing trade supervision model: the customs credit rating is general certification and above; the customs credit rating is general credit enterprise, In addition, the internal processing trade goods flow and data flow are transparent and clear, the logical chain is complete, and the consumption of materials can be traced, which meets the requirements of customs supervision.
4. How can an enterprise apply for the implementation of the "Enterprise-based Processing Trade Supervision Model"?
If an online supervision enterprise applies for the implementation of the enterprise-unit processing trade supervision model, in order to avoid the burden of re-establishing the account book, the enterprise can choose to continue to use its existing Jinguan Phase II system online supervision electronic account book (E account book) management, directly through the "single "Window" handles "Account Book Change" for the existing E account book, and mark "Enterprise as a Unit" in the remarks column of the account book. In accordance with the management functions and requirements of the E account book, the longest period for verification of the E account book is no more than one year, and the customs shall implement the maximum turnover amount control during the verification period and perform the rolling verification.
If a non-networked supervision enterprise applies for the implementation of the enterprise-unit processing trade supervision model, the enterprise-unit special account book management shall be used. The enterprise handles the “qualification record” through the “single window”, sets up a special account book with the enterprise as a unit, and uploads and submits the application report in the “qualification record” application link. In accordance with the management functions and requirements of special account books with enterprises as the unit, the customs shall verify and write off the account books on a regular basis. If the write-off period exceeds one year, the enterprise shall make annual declarations in accordance with regulations.
The applicant enterprise is a non-networked supervised enterprise with a general credit rating, and should determine whether it meets the relevant conditions of "the internal processing trade goods flow and data flow are transparent and clear, the logical chain is complete, the consumption material can be traced, and the customs supervision requirements are met" in the application report Provide specific explanations truthfully, especially the internal management system and information management system.
After setting up a special account book, for processing trade manuals that have not yet been implemented, the enterprise can transfer the processing trade goods that have not yet been exported to the newly established special account book, and go through the verification procedures for the relevant manuals in accordance with the regulations.
Article source: China Customs Magazine
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