中华人民共和国海关对加工贸易企业实施计算机联网监管办法_法律英语

中华人民共和国海关对加工贸易企业实施计算机联网监管办法

文章来源：文章作者：发布时间：2007-06-11 01:31 字体： [大中小]　进入论坛

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海关总署令第100号

颁布日期：20030319 　实施日期：20030401 　颁布单位：海关总署

　　No.100

　　Adopted at the official meeting of the General Administration of Customs on September 26， 2001， Measures of Customs of the People's Republic of China Concerning Supervision¹ and Administration on Processing Trade Enterprises through Computer Interconnection is now promulgated² and effective as of the date of April 1， 2003.

　　Director of the Administration： Mou Xinsheng

　　March 19， 2003

　　Measures of the Customs of the People's Republic of China Concerning Supervision and Administration on Processing Trade Enterprises through Computer Interconnection

　　Chapter I General Provisions

　　Article 1 These Measures are formulated³ in accordance with the Customs Law of the People's Republic of China and other laws and administrative⁴ regulations， for the purpose of regulating Customs' administration on processing trades and implementing⁶ relevant provisions of the Circular of the General Administration of Customs and the Ministry⁷ of Foreign Trade and Economic Cooperation on Some Issues Concerning Supporting the Development of High-and-New Technology Industries.

　　Article 2 The Customs' supervision and administration on processing trade enterprises through computer interconnection refers to a method adopted by Customs to supervise and administrate the bonded⁸ goods， by means of collecting financial logistics， production and operation data necessary for supervision and administration with the help of computer networks connecting the processing trade enterprises which whole processes are managed by computers with the computer management system of the Customs. The Customs shall verify the data of production and logistics of the processing trades through computer network and perform on-site checks on the bonded goods according to circumstances. The processing trades shall go through relevant formalities， such as records， alteration⁹， verification and product import/export with the Customs through the computer networks.

　　Article 3 A processing trade enterprise that is supervised and administrated through the computer networks （hereinafter referred to as a networked enterprise） shall be exempted¹⁰ from the system of machine account on bank guarantee funds.

　　Article 4 The networked enterprise shall provide the Customs faithfully with the data of enterprise record， import， inventory¹¹， export， single loss and finance which are requested for Customs Supervision.

　　Article 5 The Customs shall， according to the requests from the enterprise， keep the business secrets confidential¹².

　　Article 6 The enterprise applying for networking supervision and administration shall：

　　（1） be a manufacturing enterprise that is export-oriented， with independent legal entity¹³ qualification within the jurisdiction¹⁴ of Chinese Customs， qualified¹⁵ for processing and a manufacturing and registered with the Customs；

　　（2） operate lawfully¹⁶ and creditably， with normative internal management and computer management throughout the whole process of purchasing， manufacturing， inventorying¹⁷ and marketing¹⁸， etc.；

　　（3） is able to provide actual， accurate， complete and verifiable data according to the requirement of the supervision and administration of the Customs；

　　（4） enjoys Class A administration by the Customs； and

　　（5） possesses efficient assets or capital as an overall guaranty for its financial responsibilities supposed for networking supervision and administration.

　　Article 7 The an enterprise meeting with above conditions shall， prior to performing networking administration， apply to the competent Customs office directly under the General Administration of Customs and the competent department of the Ministry of Foreign Trade and Economic Cooperation， for performing networking supervision and administration and for the mode of approval. When the application is approved， a Warranty¹⁹ for Liabilities of Networking Supervision and Administration shall be entered between the competent Customs office directly under the General Administration of Customs and the enterprise， which shall be reported to the General Administration of Customs for approval.

　　Chapter II Administration via Electronic Account Book

　　Article 8 The Customs shall， on the basis of the business scope approved by relevant competent department of the government， annual capacity and other conditions of the processing trade， establish an electronic account book as a substitute for Registration²⁰ Handbook for processing trades and implement⁵ electronic account book administration to the networked enterprise.

　　Article 9 According to practical requirement of manufacturing， a networked enterprise may apply to the Customs for going through the formalities for filing for the imported materials/parts， exported finish-products and loss of finished products.

　　Article 10 When alternation to the content of the electronic account book is necessary， a networked enterprise shall go through corresponding formalities of examination and approval as well as alternation according to relevant provisions.

　　Chapter III Administration on Import and Export

　　Article 11 A networked enterprise shall be verified on its authentication²¹ and shall go through formalities of clearance²² and reporting for verification for import and export through computer network.

　　Article 12 The imported materials and exported finish-products of a networked enterprise shall be within the scope verified for electronic account book when going through formalities of clearance.

　　The Customs shall accept the declaration of a networked enterprise based on the electronic ledger²³， electronic authentication card and other relevant documents.

　　Article 13 For a case of applying to the customs for the products at other locations， the competent customs shall transmit relevant data in electronic account book to the Customs at the port.

　　Article 14 Any transfer of deep-processing transaction carried forward between networked enterprises or between a networked enterprise and a non-networked enterprise， the networked enterprise shall， by presenting authentication card， electronic account book or Registration Handbook， go through carry-forward formalities and customs entry according to relevant provisions.

　　Chapter IV Audit²⁴ and Verification

　　Article 15 A networked enterprise shall report for verification periodically and implement a system of stage-by-stage verification by Customs.

　　Article 16 A networked enterprise shall report for verification in accordance with the time period and the requirement regulated by the Customs.

　　Article 17 The customs shall verify the data reported by the networked enterprise and may call and read relevant management data， account books and other materials about a enterprise， go to the enterprise to have a on-site investigation²⁵， and even carry out external auditing²⁶ according to the needs of supervision and administration.

　　Article 18 A networked enterprise shall be pursuant to the relevant provisions in force it needs to sell its products to domestic market due to some reasons.

　　The commence date of collecting the interests of stayed tax shall be calculated on the basis of defined verification cycle.

　　Article 19 When going through formalities of verification， the customs will compare the remaining materials recorded in the electronic account book with the actual stocks of a networked enterprise. The deficiency/excess of the materials shall be disposed in accordance with relevant provisions after verification.

　　Article 20 The Customs shall make a confirmation²⁷ on the result of the verification and feedback the verification conclusion to networked enterprise.

　　Chapter V Legal Liability

　　Article 21 The competent Customs shall， according to the situation， levy²⁸ on a networked enterprise a guarantee fund equivalent to one half of the tax on bonded materials/parts of approved production turnover²⁹ or request for a letter of guarantee issued by a bank， if the networked enterprise：

　　（1） has been degraded to Class B or Class C administration；

　　（2） has failed to pass annual inspection³⁰；

　　（3） is under investigation， suspected of being involved in smuggling³¹；

　　（4） has failed to deliver actual， accurate and complete data to the competent Customs in accordance with the provisions； or

　　（5） has committed other activities， interfering³² the Customs to supervise and administration effectively.

　　Article 22 The Customs has the right to cancel the electronic account of a networked enterprise if this enterprise：

　　（1） has been revoked³³ the operation qualification by competent department of the government；

　　（2） has stopped engaging in the processing trades； or

　　（3） has been degraded to Class D administration.

　　Article 23 The Customs may suspend or cancel the applicable convenient clearance procedures for a networked enterprise that has committed any of the activities prescribed in Article 21 and 22 in these Measures. The suspension and cancellation³⁴ of the applicable convenient clearance procedures shall be in accordance with the provisions of the Provisions of Examination and Approval on Convenient Clearance Procedures Applicable to Large-sized Enterprises of High and New Technology （Decree No. 86 of the General Administration of Customs）。

　　Article 24 An enterprise that has committed smuggling and violation³⁵ of laws shall be disposed by the Customs according to the provisions of the Customs Law of the People's Republic of China and Rules for the Implementation³⁶ of Administrative Penalty of the Customs Law of the People's Republic of China.

　　Chapter VI Supplementary³⁷ Provisions

　　Article 25 The General Administration of Customs is responsible for the interpretation³⁸ of these Measures.

　　Article 26 These Measures shall enter into force as of April 1， 2003.

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收听单词发音

1 supervision
n.监督，管理
参考例句：
The work was done under my supervision.这项工作是在我的监督之下完成的。 The old man's will was executed under the personal supervision of the lawyer.老人的遗嘱是在律师的亲自监督下执行的。

2 promulgated
v.宣扬（某事物）( promulgate的过去式和过去分词 )；传播；公布；颁布（法令、新法律等）
参考例句：
Hence China has promulgated more than 30 relevant laws, statutes and regulations. 中国为此颁布的法律、法规和规章多达３０余项。来自汉英非文学 - 白皮书 The shipping industry promulgated a voluntary code. 航运业对自律守则进行了宣传。来自辞典例句

3 formulated
v.构想出( formulate的过去式和过去分词 )；规划；确切地阐述；用公式表示
参考例句：
He claims that the writer never consciously formulated his own theoretical position. 他声称该作家从未有意识地阐明他自己的理论见解。来自《简明英汉词典》 This idea can be formulated in two different ways. 这个意思可以有两种说法。来自《现代汉英综合大词典》

4 administrative
adj.行政的，管理的
参考例句：
The administrative burden must be lifted from local government.必须解除地方政府的行政负担。 He regarded all these administrative details as beneath his notice.他认为行政管理上的这些琐事都不值一顾。

5 implement
n.(pl.)工具，器具；vt.实行，实施，执行
参考例句：
Don't undertake a project unless you can implement it.不要承担一项计划，除非你能完成这项计划。 The best implement for digging a garden is a spade.在花园里挖土的最好工具是铁锹。

6 implementing
v.实现( implement的现在分词 )；执行；贯彻；使生效
参考例句：
-- Implementing a comprehensive drug control strategy. ――实行综合治理的禁毒战略。来自汉英非文学 - 白皮书 He was in no hurry about implementing his unshakable principle. 他并不急于实行他那不可动摇的原则。来自辞典例句

7 ministry
n.(政府的)部；牧师
参考例句：
They sent a deputation to the ministry to complain.他们派了一个代表团到部里投诉。 We probed the Air Ministry statements.我们调查了空军部的记录。

8 bonded
n.有担保的，保税的，粘合的
参考例句：
The whisky was taken to bonded warehouses at Port Dundee.威士忌酒已送到邓迪港的保稅仓库。 This adhesive must be applied to both surfaces which are to be bonded together.要粘接的两个面都必须涂上这种黏合剂。

9 alteration
n.变更，改变；蚀变
参考例句：
The shirt needs alteration.这件衬衣需要改一改。 He easily perceived there was an alteration in my countenance.他立刻看出我的脸色和往常有些不同。

10 exempted
使免除[豁免]( exempt的过去式和过去分词 )
参考例句：
His bad eyesight exempted him from military service. 他因视力不好而免服兵役。 Her illness exempted her from the examination. 她因病而免试。

11 inventory
n.详细目录，存货清单
参考例句：
Some stores inventory their stock once a week.有些商店每周清点存货一次。 We will need to call on our supplier to get more inventory.我们必须请供应商送来更多存货。

12 confidential
adj.秘（机）密的，表示信任的，担任机密工作的
参考例句：
He refused to allow his secretary to handle confidential letters.他不让秘书处理机密文件。 We have a confidential exchange of views.我们推心置腹地交换意见。

13 entity
n.实体，独立存在体，实际存在物
参考例句：
The country is no longer one political entity.这个国家不再是一个统一的政治实体了。 As a separate legal entity,the corporation must pay taxes.作为一个独立的法律实体，公司必须纳税。

14 jurisdiction
n.司法权，审判权，管辖权，控制权
参考例句：
It doesn't lie within my jurisdiction to set you free.我无权将你释放。 Changzhou is under the jurisdiction of Jiangsu Province.常州隶属江苏省。

15 qualified
adj.合格的，有资格的，胜任的，有限制的
参考例句：
He is qualified as a complete man of letters.他有资格当真正的文学家。 We must note that we still lack qualified specialists.我们必须看到我们还缺乏有资质的专家。

16 lawfully
adv.守法地，合法地；合理地
参考例句：
Lawfully established contracts shall be protected by law. 依法成立的合同应受法律保护。来自口语例句 As my lawfully wedded husband, in sickness and in health, till death parts us. 当成是我的合法丈夫，无论疾病灾难，直到死亡把我们分开。来自电影对白

17 inventorying
vt.编制…的目录（inventory的现在分词形式）
参考例句：
Within the staffing area itself, appraisal, inventorying, selection, and development are closely related. 在任用的范围内，评价、储备、选择以及培养等过程都息息相关。来自辞典例句 Indulges the missing pain troubled, inventorying dripped lonely the rough sound. 放纵思念痛苦的纷扰盘点寂寞淌过坎坷的声音。来自互联网

18 marketing
n.行销，在市场的买卖，买东西
参考例句：
They are developing marketing network.他们正在发展销售网络。 He often goes marketing.他经常去市场做生意。

19 warranty
n.担保书，证书，保单
参考例句：
This warranty is good for one year after the date of the purchase of the product.本保证书自购置此产品之日起有效期为一年。 As your guarantor,we have signed a warranty to the bank.作为你们的担保人，我们已经向银行开出了担保书。

20 registration
n.登记，注册，挂号
参考例句：
Marriage without registration is not recognized by law.法律不承认未登记的婚姻。 What's your registration number?你挂的是几号？

21 authentication
鉴定，认证
参考例句：
Computer security technology includes mainly:Authentication,Encryption,Access Control,Auditing and so on.计算机网络安全技术主要有: 认证授权、数据加密、访问控制、安全审计等。

22 clearance
n.净空；许可(证)；清算；清除，清理
参考例句：
There was a clearance of only ten centimetres between the two walls.两堵墙之间只有十厘米的空隙。 The ship sailed as soon as it got clearance. 那艘船一办好离港手续立刻启航了。

23 ledger
n.总帐，分类帐；帐簿
参考例句：
The young man bowed his head and bent over his ledger again.那个年轻人点头应诺，然后又埋头写起分类帐。 She is a real accountant who even keeps a detailed household ledger.她不愧是搞财务的，家庭分类账记得清楚详细。

24 audit
v.审计；查帐；核对；旁听
参考例句：
Each year they audit our accounts and certify them as being true and fair.他们每年对我们进行账务审核，以确保其真实无误。 As usual,the yearly audit will take place in December.跟往常一样，年度审计将在十二月份进行。

25 investigation
n.调查，调查研究
参考例句：
In an investigation,a new fact became known, which told against him.在调查中新发现了一件对他不利的事实。 He drew the conclusion by building on his own investigation.他根据自己的调查研究作出结论。

26 auditing
n.审计，查账，决算
参考例句：
Auditing standards are the rules governing how an audit is performed.收支检查标准是规则统治一个稽核如何被运行。 The auditing services market is dominated by a few large accounting firms.审计服务市场被几家大型会计公司独占了。

27 confirmation
n.证实，确认，批准
参考例句：
We are waiting for confirmation of the news.我们正在等待证实那个消息。 We need confirmation in writing before we can send your order out.给你们发送订购的货物之前，我们需要书面确认。

28 levy
n.征收税或其他款项，征收额
参考例句：
They levy a tax on him.他们向他征税。 A direct food levy was imposed by the local government.地方政府征收了食品税。

29 turnover
n.人员流动率，人事变动率；营业额，成交量
参考例句：
The store greatly reduced the prices to make a quick turnover.这家商店实行大减价以迅速周转资金。 Our turnover actually increased last year.去年我们的营业额竟然增加了。

30 inspection
n.检查，审查，检阅
参考例句：
On random inspection the meat was found to be bad.经抽查，发现肉变质了。 The soldiers lined up for their daily inspection by their officers.士兵们列队接受军官的日常检阅。

31 smuggling
n.走私
参考例句：
Some claimed that the docker's union fronted for the smuggling ring.某些人声称码头工人工会是走私集团的掩护所。 The evidence pointed to the existence of an international smuggling network.证据表明很可能有一个国际走私网络存在。

32 interfering
adj. 妨碍的动词interfere的现在分词
参考例句：
He's an interfering old busybody! 他老爱管闲事！ I wish my mother would stop interfering and let me make my own decisions. 我希望我母亲不再干预，让我自己拿主意。

33 revoked
adj.[法]取消的v.撤销，取消，废除( revoke的过去式和过去分词 )
参考例句：
It may be revoked if the check is later dishonoured. 以后如支票被拒绝支付，结算可以撤销。来自辞典例句 A will is revoked expressly. 遗嘱可以通过明示推翻。来自辞典例句

34 cancellation
n.删除，取消
参考例句：
Heavy seas can cause cancellation of ferry services.海上风浪太大，可能须要取消渡轮服务。 Her cancellation of her trip to Paris upset our plan.她取消了巴黎之行打乱了我们的计划。

35 violation
n.违反(行为)，违背(行为)，侵犯
参考例句：
He roared that was a violation of the rules.他大声说，那是违反规则的。 He was fined 200 dollars for violation of traffic regulation.他因违反交通规则被罚款200美元。

36 implementation
n.实施，贯彻
参考例句：
Implementation of the program is now well underway.这一项目的实施现在行情看好。

37 supplementary
adj.补充的，附加的
参考例句：
There is a supplementary water supply in case the rain supply fails.万一主水源断了，我们另外有供水的地方。 A supplementary volume has been published containing the index.附有索引的增补卷已经出版。

38 interpretation
n.解释，说明，描述；艺术处理
参考例句：
His statement admits of one interpretation only.他的话只有一种解释。 Analysis and interpretation is a very personal thing.分析与说明是个很主观的事情。

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