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中华人民共和国海关对出口监管仓库及所存货物的管理办法 《中华人民共和国海关对出口监管仓库及所存货物的管理办法》已经11月2日署务会审议通过，现予公布，自2006年1月1日起施行。 署长 牟新生 中华人民共和国海关对出口监管仓库及所存货物的管理办法 第一章 总则 第一条 为规范海关对出口监管仓库及所存货物的管理，根据《中华人民共和国海关法》和其他有关法律、行政法规，制定本办法。 第二条 本办法所称出口监管仓库，是指经海关批准设立，对已办结海关出口手续的货物进行存储、保税物流配送、提供流通性增值服务的海关专用监管仓库。 第三条 出口监管仓库的设立、经营管理以及对出口监管仓库所存货物的管理适用本办法。 第四条 出口监管仓库分为出口配送型仓库和国内结转型仓库。 出口配送型仓库是指存储以实际离境为目的的出口货物的仓库。 国内结转型仓库是指存储用于国内结转的出口货物的仓库。 第五条 出口监管仓库的设立应当符合区域物流发展和海关对出口监管仓库布局的要求，符合国家土地管理、规划、交通、消防、安全、环保等有关法律、行政法规的规定。 第六条 出口监管仓库的设立，由出口监管仓库所在地主管海关受理，报直属海关审批。 第七条 经海关批准，出口监管仓库可以存入下列货物： （一）一般贸易出口货物； （二）加工贸易出口货物； （三）从其他海关特殊监管区域、场所转入的出口货物； （四）出口配送型仓库可以存放为拼装出口货物而进口的货物，以及为改换出口监管仓库货物包装而进口的包装物料； （五）其他已办结海关出口手续的货物。 第八条 出口监管仓库不得存放下列货物： （一）国家禁止进出境货物； （二）未经批准的国家限制进出境货物； （三）海关规定不得存放的其他货物。 第二章 出口监管仓库的设立 第九条 申请设立出口监管仓库的经营企业，应当具备下列条件： （一）已经在工商行政管理部门注册登记，具有企业法人资格； （二）具有进出口经营权和仓储经营权； （三）注册资本在300万元人民币以上； （四）具备向海关缴纳税款的能力； （五）具有专门存储货物的场所，其中出口配送型仓库的面积不得低于5000平方米，国内结转型仓库的面积不得低于1000平方米。 第十条 企业申请设立出口监管仓库，应当向仓库所在地主管海关递交以下书面材料和证件： （一）《出口监管仓库申请书》； （二）《出口监管仓库申请事项表》； （三）申请设立出口监管仓库企业的申请报告及可行性报告； （四）申请设立出口监管仓库企业成立批文或者有关主管部门批准开展有关业务的批件复印件； （五）申请设立出口监管仓库企业工商营业执照和税务登记证复印件； （六）申请设立出口监管仓库企业《进出口货物收发货人注册登记证书》或者《报关企业注册登记证书》复印件； （七）出口监管仓库库址土地使用权证明文件或者租赁仓库的租赁协议复印件； （八）仓库地理位置示意图及平面图。 前款所列文件凡提供复印件的，应当同时提交原件以供海关核对。 第十一条 海关依据《中华人民共和国行政许可法》和《中华人民共和国海关实施〈中华人民共和国行政许可法〉办法》的规定，受理、审查设立出口监管仓库的申请。对于符合条件的，作出准予设立出口监管仓库的行政许可决定，并出具批准文件；对于不符合条件的，作出不予设立出口监管仓库的行政许可决定，并应当书面告知申请企业。 第十二条 申请设立出口监管仓库的企业应当自海关出具批准文件之日起1年内向海关申请验收出口监管仓库。 申请验收应当符合以下条件： （一）符合本办法第九条第（五）项规定的条件； （二）具有符合海关监管要求的安全隔离设施、监管设施和办理业务必需的其他设施； （三）具有符合海关监管要求的计算机管理系统，并与海关联网； （四）建立了出口监管仓库的章程、机构设置、仓储设施及账册管理和会计制度等仓库管理制度； （五）自有仓库的，具有出口监管仓库的产权证明；租赁仓库的，具有租赁期限5年以上的租赁合同； （六）消防验收合格。 企业无正当理由逾期未申请验收或者验收不合格的，该出口监管仓库的批准文件自动失效。 第十三条 出口监管仓库验收合格后，经直属海关注册登记并核发《中华人民共和国海关出口监管仓库注册登记证书》，可以投入运营。《中华人民共和国海关出口监管仓库注册登记证书》有效期为3年。 第三章 出口监管仓库的管理 第十四条 出口监管仓库必须专库专用，不得转租、转借给他人经营，不得下设分库。 第十五条 海关对出口监管仓库实施计算机联网管理。 第十六条 海关可以随时派员进入出口监管仓库检查货物的进、出、转、存情况及有关账册、记录。 海关可以会同出口监管仓库经营企业共同对出口监管仓库加锁或者直接派员驻库监管。 第十七条 海关对出口监管仓库实行分类管理及延期审查制度，具体办法由海关总署另行制定。 第十八条 出口监管仓库经营企业负责人和出口监管仓库管理人员应当熟悉和遵守海关有关规定，并接受海关培训。 第十九条 出口监管仓库经营企业应当如实填写有关单证、仓库账册、真实记录并全面反映其业务活动和财务状况，编制仓库月度进、出、转、存情况表和年度财务会计报告，并定期报送主管海关。 第二十条 出口监管仓库经营企业需变更企业名称、注册资本、组织形式、法定代表人等事项的，应当在变更前向直属海关提交书面报告，说明变更事项、事由和变更时间。变更后，主管海关按照本办法第九条的规定对其进行重新审核。出口监管仓库变更类型的，按照本办法第二章出口监管仓库的设立的有关规定办理。 出口监管仓库需变更名称、地址、仓储面积等事项的，应当经直属海关批准。 第二十一条 出口监管仓库有下列行为之一的，海关注销其注册登记，并收回《出口监管仓库注册登记证书》： （一）无正当理由连续6个月未开展业务的； （二）无正当理由逾期未申请延期审查或者延期审查不合格的； （三）仓库经营企业书面申请变更出口监管仓库类型的； （四）仓库经营企业书面申请终止出口监管仓库仓储业务的； （五）仓库经营企业，丧失本办法第九条规定的条件的。 第四章 出口监管仓库货物的管理 第二十二条 出口监管仓库所存货物存储期限为6个月。经主管海关同意可以延期，但延期不得超过6个月。 货物存储期满前，仓库经营企业应当通知发货人或者其代理人办理货物的出境或者进口手续。 第二十三条 存入出口监管仓库的货物不得进行实质性加工。 经主管海关同意，可以在仓库内进行品质检验、分级分类、分拣分装、加刷唛码、刷贴标志、打膜、改换包装等流通性增值服务。 第二十四条 对经批准享受入仓即予退税政策的出口监管仓库，海关在货物入仓结关后予以签发出口货物报关单证明联。 对不享受入仓即予退税政策的出口监管仓库，海关在货物实际离境后签发出口货物报关单证明联。 第二十五条 经转入、转出方所在地主管海关批准，并按照规定办理相关手续后，出口监管仓库之间、出口监管仓库与保税港区、保税区、出口加工区、保税物流园区、保税物流中心、保税仓库等特殊监管区域、场所之间可以进行货物流转。 货物流转涉及出口退税的，按照国家有关规定办理。 第二十六条 存入出口监管仓库的出口货物，按照国家规定应当提交许可证件或者缴纳出口关税的，发货人或者其代理人应当提交许可证件或者缴纳税款。 第二十七条 出口货物存入出口监管仓库时，发货人或者其代理人应当向主管海关申报。发货人或者其代理人除按照海关规定提交有关单证外，还应当提交仓库经营企业填制的《出口监管仓库货物入仓清单》（见附件1）。 海关对报关入仓货物的品种、数量、金额等进行审核、核注和登记。 经主管海关批准，对批量少、批次频繁的入仓货物，可以办理集中报关手续。 第二十八条 出仓货物出口时，仓库经营企业或者其代理人应当向主管海关申报。仓库经营企业或者其代理人除按照海关规定提交有关单证外，还应当提交仓库经营企业填制的《出口监管仓库货物出仓清单》（见附件2）。 出仓货物出境口岸不在仓库主管海关的，经海关批准，可以在口岸所在地海关办理相关手续，也可以在主管海关办理相关手续。 第二十九条 出口监管仓库货物转进口的，应当经海关批准，按照进口货物有关规定办理相关手续。 第三十条 对已存入出口监管仓库因质量等原因要求更换的货物，经仓库所在地主管海关批准，可以更换货物。被更换货物出仓前，更换货物应当先行入仓，并应当与原货物的商品编码、品名、规格型号、数量和价值相同。 第三十一条 出口监管仓库货物，因特殊原因确需退运、退仓，应当经海关批准，并按照有关规定办理相关手续。 第五章 法律责任 第三十二条 出口监管仓库所存货物在存储期间发生损毁或者灭失的，除不可抗力外，仓库应当依法向海关缴纳损毁、灭失货物的税款，并承担相应的法律责任。 第三十三条 企业以隐瞒真实情况、提供虚假资料等不正当手段取得设立出口监管仓库行政许可的，由海关依法予以撤销。 第三十四条 出口监管仓库经营企业有下列行为之一的，海关责令其改正，可以给予警告，或者处1万元以下的罚款；有违法所得的，处违法所得3倍以下的罚款，但最高不得超过3万元： （一）未经海关批准，在出口监管仓库擅自存放非出口监管仓库货物； （二）出口监管仓库货物管理混乱，账目不清的； （三）违反本办法第十四条规定的； （四）经营事项发生变更，未按照本办法第二十条的规定办理海关手续的。 第三十五条 违反本办法的其他违法行为，由海关依照《中华人民共和国海关法》、《中华人民共和国海关行政处罚实施条例》予以处理。构成犯罪的，依法追究刑事责任。 第六章 附则 第三十六条 出口监管仓库经营企业应当为海关提供办公场所和必要的办公条件。 第三十七条 本办法由海关总署负责解释。 第三十八条 本办法自2006年1月1日起施行。1992年5月1日起实施的《中华人民共和国海关对出口监管仓库的暂行管理办法》同时废止。 附件1：出口监管仓库货物入仓清单 仓库编号： 入仓单编号： ┌────────────────────┬──┬──────┐ 出口监管仓库货物入仓清单(续页) ┌──┬────┬──────┬─┬──┬────┬─┬─┬─┐ 附件2：出口监管仓库货物出仓清单 仓库编号： 出仓单编号： ┌───────┬─────────────┬───┬────┬──┬───┐ 出口监管仓库货物出仓清单(续页) ┌──┬──┬──┬──┬──┬───┬──┬──┬──-┬──┬──┬──┐ Measures of the Customs of the People's Republic of China for the Administration of Export Supervised Warehouses2 and the Goods Stored Therein Order of the General Administration of Customs The "Measures of the Customs of the People's Republic of China for the Administration of Export Supervised Warehouses and the Goods Stored Therein", which were adopted upon deliberation at the executive meeting of the General Administration of Customs on November 2, are hereby promulgated3, and shall go into effect as of January 1, 2006. Director General, Mou Xinsheng Measures of the Customs of the People's Republic of China for the Administration of Export Supervised Warehouses and the Goods Stored Therein Chapter I General Provisions Article 1 In order to regulate the Customs' administration of export supervised warehouses and the goods stored therein, the present Measures are formulated4 in accordance with the "Customs Law of the People's Republic of China" as well as other relevant laws and administrative5 regulations . Article 2 The term "export supervised warehouse1" as mentioned in the present Measures refers to a warehouse under special Customs supervision6, which was set up upon approval of the Customs, for storage of goods whose customs procedures for export have been finished or for bonded7 logistics distribution, or for provision of circulative value-added services. Article 3 The present Measures shall apply to the establishment and management of export supervised warehouses as well as the administration of the goods stored therein. Article 4 Export supervised warehouses are divided into export distribution warehouses and warehouses for domestic transfer. The term "export distribution warehouse" refers to a warehouse used to store export goods for the purposes of departure from the territory of China. The term "warehouse for domestic transfer" shall refer to a warehouse used to store export goods for the purposes of domestic transfer. Article 5 The establishment of an export supervised warehouse shall meet the requirements of regional logistics development and the requirements of the Customs on the layout of export supervised warehouses, and comply with the relevant laws and administrative regulations of the State on land administration, planning, traffic, fire prevention, security, environmental protection, etc. Article 6 The application for the establishment of an export supervised warehouse shall be accepted by the competent Customs of the place where the export supervised warehouse is located, while the power to examine and approve the application shall reside in the Customs directly under the General Administration of Customs. Article 7 Upon approval of the Customs, the following goods may be stored into an export supervised warehouse: （1） Export goods under ordinary trade; （2） Export goods under processing trade; （3） Export goods which are transferred from another special customs supervision area or place; （4） Goods imported for assembling other goods for export, and packing materials imported for changing the packing of the goods in an export supervised warehouse in the event that the export supervised warehouse is an export distribution warehouse; （5） Other goods whose customs procedures for export have been finished. Article 8 The following goods may not be stored in an export supervised warehouse: （1） Goods prohibited by the State from entering into or exiting from the territory of China; （2） Restricted goods unapproved by the State from entering into or exiting from the territory of China; （3） Other goods may not be stored according to the customs provisions. Chapter II Establishment of Export Supervised Warehouses Article 9 An enterprise that applies for the establishment of an export supervised warehouse shall satisfy the following requirements: （1） It has been registered by the administrative department for industry and commerce as a legal person; （2） It has the right to engage in import and export and that to engage in warehousing; （3） Its registered capital is no less than RMB 3,000,000 Yuan; （4） It has the capacity of paying duties; （5） It has a special place for storage of goods, the area of which shall be not less than 5,000 square meters in the case of an export distribution warehouse, or not less than 1,000 square meters in the case of a warehouse for domestic transfer. Article 10 An enterprise that applies for the establishment of an export supervised warehouse shall submit the following written materials and certificates to the competent Customs of the place where the warehouse is located: （1） Letter of Application for the Establishment of Export Supervised Warehouse; （2） Form of Application Matters for the Establishment of Export Supervised Warehouse; （3） The application report and the feasibility report of the enterprise on the establishment of the export supervised warehouse; （4） A photocopy8 of the approval document for the establishment of the enterprise that applies for the establishment of the export supervised warehouse, or a photocopy of the relevant approval document issued by competent department for the said enterprise to engage in the business concerned; （5） Photocopies9 of the industrial and commercial business license10 and the tax registration11 certificate of the enterprise that applies for the establishment of the export supervised warehouse; （6） A photocopy of the Registration Certificate of the Consignee12 or Consigner for Import and Export of Goods or Registration Certificate of the Declaration Enterprise of the enterprise that applies for the establishment of the export supervised warehouse; （7） A photocopy of the proof document on the land use right for the address of the export supervised warehouse, or a photocopy of the agreement on leasing the warehouse; and （8） The sketch13 map or ichnography on the location of the warehouse. Where a photocopy of any of the documents listed in the preceding paragraph is provided, the original shall be submitted to the Customs for check as well. Article 11 The Customs shall, in accordance with the Administrative Licensing14 Law of the People's Republic of China and the Measures for the Implementation16 of the Administrative Licensing Law of the People's Republic of China by the Customs, accept and examine the application for the establishment of export supervised warehouses. If the application satisfies the prescribed requirements, the Customs shall make an administrative licensing decision on approving the establishment of the export supervised warehouse, and issue the approval document; if the application fails to satisfy the prescribed requirements, the Customs shall make an administrative licensing decision on not approving the establishment of the export supervised warehouse, and shall inform in writing the applicant17 enterprise of such decision. Article 12 An enterprise that applies for the establishment of an export supervised warehouse shall apply to the Customs for acceptance check of the export supervised warehouse within 1 year as of Customs' issuance of the approval document. An enterprise that applies for acceptance check shall satisfy the following requirements: （1） It satisfies the requirements prescribed in Item （5） of Article 9 of the present Measures; （2） It has the safety isolation18 facilities, supervision facilities and other necessary facilities for engaging in the warehousing business, which meet the requirements for customs supervision; （3） It has the computer management system meeting the requirements for customs supervision, and is connected to the Customs' network; （4） It has set up the warehouse management rules, such as the articles of association, organizational structure, storage facilities, account book management and accounting19 rules, etc. of the export supervised warehouse; （5） If the warehouse is in the possession of the enterprise, it shall have the property right certificate for the export supervised warehouse; if the warehouse is rented by the enterprise, a leasing contract with the term of lease for no less than 5 years shall be concluded; and （6） It meets the standards of the acceptance check for fire prevention. Where an enterprise fails to apply for acceptance check within the time limit without any justifiable20 reason or is found unqualified upon the acceptance check, the approval document for its export supervised warehouse shall be automatically invalidated. Article 13 An export supervised warehouse may be put into operation after being checked as qualified21 upon acceptance check, and registered by the Customs directly under the General Administration of Customs, with the Registration Certificate of the People's Republic of China for the Customs Export Supervised Warehouse being issued. The period of valid22 of the Certificate shall be 3 years. Chapter III Administration of Export Supervised Warehouses Article 14 An export supervised warehouse must be used for special purposes, and may not be sub-leased or lent to others for operation, or be subordinated with any branch warehouse. Article 15 The Customs shall implement15 computer network management on export supervised warehouses. Article 16 The Customs may, at any time, dispatch officers to enter an export supervised warehouse to inspect the entry, exit, transfer and storage of goods as well as the relevant account books and records. The Customs may, jointly23 with the enterprise that operates the export supervised warehouse, lock the warehouse or directly accredit24 officers to the warehouse for the purposes of supervision. Article 17 The Customs shall adopt the system of classified management and deferred25 examination with respect to export supervised warehouses. The concrete measures shall be separately formulated by the General Administration of Customs. Article 18 The person-in-charge of an export supervised warehouse operation enterprise and the managers of an export supervised warehouse shall be familiar with and abide26 by the relevant Customs provisions, and accept the trainings held by the customs, as well. Article 19 An export supervised warehouse operation enterprise shall faithfully fill in the relevant documents and the account books of the warehouse, truthfully record and comprehensively reflect its business activities and financial conditions, work out the warehouse's monthly statements on entry, exit, transfer and storage of goods as well as the annual accounting report, and shall regularly submit them to the competent Customs. Article 20 If an export supervised warehouse operation enterprise needs to change its name, registered capital, form of organization or legal representative, etc., it shall, prior to the change, submit to the Customs directly under the General Administration of Customs a written report stating the content to be changed, the cause and time of change. After the change, the competent Customs shall check the enterprise anew according to Article 9 of the present Measures. If the type of export supervised warehouse needs to be changed, such a change shall be handled according to the relevant provisions in Chapter II of the present Measures on the establishment of export supervised warehouses. Where an export supervised warehouse needs to change its name, address or warehousing area, etc., it shall get approval from the Customs directly under the General Administration of Customs. Article 21 Where an export supervised warehouse commits any of the following acts, the Customs shall cancel its registration, and revoke27 its Registration Certificate for the Export Supervised Warehouse: （1） It has not operated for 6 consecutive28 months without justifiable reasons; （2） It fails to apply for deferred examination within the time limit without justifiable reasons or is found unqualified upon deferred examination; （3） As a warehouse operation enterprise, it applies in writing for modifying its type; （4） As a warehouse operation enterprise, it applies in writing for terminating its warehousing business; or （5） As a warehouse operation enterprise, it fails to satisfy the requirements as prescribed in Article 9 of the present Measures. Chapter IV Administration of Goods in Export Supervised Warehouses Article 22 The time limit of storage shall be 6 months for goods stored in an export supervised warehouse, and may be extended upon approval of the competent Customs, provided that the period of such extension is not more than 6 months. A warehouse operation enterprise shall, prior to the expiration29 of the term of storage, notify the consigner or its agent to go through the formalities for the export or import of the goods. Article 23 The goods stored in an export supervised warehouse may not be substantially processed. Upon approval of the competent Customs, the circulative value-added services such as quality inspection30, grading, classification, selecting, dismantling31, adding shipping32 marks, mark labeling, fixing films, changing package, etc. may be carried out in an export supervised warehouse. Article 24 In case an export supervised warehouse is approved to enjoy the policy of tax refund33 upon entry of goods into the warehouse, the Customs shall, after the goods have been cleared and entered into the warehouse, issue the proof page of the declaration list for the export goods. In case an export supervised warehouse is not entitled to enjoy the policy of tax refund upon entry of goods into the warehouse, the Customs shall, after the goods have actually departed from the territory of China, issue the proof page of the declaration list for the export goods. Article 25 Upon approval of the competent Customs at both the transferor's and transferee's localities, and after the relevant formalities have been gone through as required, goods may be circulated between export supervised warehouses, and between an export supervised warehouse and a special supervision area or place such as bonded port area, bonded zone, export processing zone, bonded logistics park, bonded logistics center, or bonded warehouse. The circulation of goods involving export tax refund, shall be governed by the relevant legal provisions of the State. Article 26 Where, with respect to some export goods stored in an export supervised warehouse, the permit shall be submitted or the export duties shall be paid as required by any legal provision of the State, the consigner or its agent shall submit the permit or pay the duties. Article 27 When export goods are stored into an export supervised warehouse, the customs declaration shall be made by the consigner or its agent with the competent Customs. The consigner or its agent shall submit not only the relevant documents as required by the Customs provisions, but also the "Warehouse Receipt of the Export Supervised Warehouse" （see Annex34 1） filled in by the warehouse operation enterprise. The Customs shall check, mark and register the varieties, quantity and amount, etc. of the declared goods which enter into an export supervised warehouse. Upon approval of the competent Customs, the declaration for the goods entering into an export supervised warehouse in small quantities but by frequent batches35 may be made in a centralized way. Article 28 The warehouse operation enterprise or its agent shall make declaration with the competent Customs when goods having exited from the warehouse are exported. The warehouse operation enterprise or its agent shall submit not only the relevant documents in accordance with the customs provisions, but also the Delivery Bill of Export Supervised Warehouse （see Annex 2） filled in by the warehouse operation enterprise. In case the competent Customs at the warehouse's locality is not located at the port where the goods exiting from the warehouse exit from the territory of China, the relevant formalities may, upon approval of the Customs, be gone through either with the Customs at the port's locality or with the competent Customs. Article 29 Where goods in an export supervised warehouse are changed into imported ones, the relevant formalities shall, upon approval of the Customs, be gone through in accordance with the relevant legal provisions on imported goods. Article 30 Where the goods stored into an export supervised warehouse need to be replaced due to the quality or other reason, they may be replaced upon approval of the competent Customs at the locality of the warehouse. Before the replaced goods exit from the warehouse, the replacement36 goods shall enter into the warehouse, and the commodity code, name, specifications37, types, quantity and value shall be the same as those of the original goods. Article 31 Where goods in an export supervised warehouse really need to be turned back from the port of loading or from the warehouse due to particular reasons, the matter shall be approved by the Customs, and the relevant formalities shall be gone through in accordance with the relevant legal provisions. Chapter V Legal Liabilities Article 32 Where the goods stored in an export supervised warehouse are damaged or lost during the term of storage, except for force majeure, the warehouse shall pay duties to the Customs for the damaged or lost goods according to law, and shall bear corresponding legal liabilities. Article 33 Where an enterprise obtains the administrative license for the establishment of an export supervised warehouse by concealing38 the true information, providing any false document or by any other foul39 means, such an administrative license shall be revoked40 by the Customs according to law. Article 34 Where an export supervised warehouse operation enterprise commits any of the following acts, the Customs shall order it to make corrections, may give it a warning, or impose a fine of no more than 10,000 Yuan; if there is any illegal gains, a fine of no more than 3 times of the illegal gains shall be imposed upon it, provided that the maximum amount of the fine is no more than 30,000 Yuan: （1） It stores irrelevant41 goods in an export supervised warehouse without approval of the Customs; （2） Its export supervised warehouse manages the goods in a disorderly manner, and its account books are unclear; （3） It violates the provisions of Article 14 of the present Measures; or （4） Any of the contents of its business operation is changed, but it fails to go through the relevant formalities at the Customs in accordance with Article 20 of the present Measures. Article 35 Other illegal acts in violation42 of the present Measures shall be punished by the Customs in accordance with the "Customs Law of the People's Republic of China" and the "Regulation of the People's Republic of China for Implementation of Customs Administrative Penalties". Where a crime is constituted, the party concerned shall be investigated for criminal liabilities according to law. Chapter VI Supplementary43 Provisions Article 36 An export supervised warehouse operation enterprise shall provide the Customs with a place and necessary conditions for office work. Article 37 The power to interpret the present Measures shall reside in the General Administration of Customs. Article 38 The present Measures shall go into effect as of January 1, 2006. The "Interim44 Measures of the Customs of the People's Republic of China for the Administration of Export Supervised Warehouses", which went into effect on May 1, 1992, shall be abolished simultaneously45. 点击  收听单词发音
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