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答(dá)疑 | 單耗管理(lǐ)常見問題解答(dá) FAQ on | single consumption management
發布時間：
2020-05-14
答(dá)疑|單耗管理(lǐ)常見問題解答(dá) 單耗是海關對保稅料件進、出、耗、存、稅等多(duō)個環節管理(lǐ)的依據，是海關加工(gōng)貿易管理(lǐ)中(zhōng)手（賬）冊設立、核銷以及核查、稽查和緝私等依法行政的基礎和保障，海關按照“據實申報、如實核銷”的原則對單耗實施管理(lǐ)。本文(wén)就收集的單耗管理(lǐ)中(zhōng)常見問題進行梳理(lǐ)解答(dá)。01.單耗管理(lǐ)有(yǒu)哪些政策規定？一、《中(zhōng)華人民(mín)共和國(guó)海關法》第三十三條“企業從事加工(gōng)貿易，應當持有(yǒu)關批準文(wén)件和加工(gōng)貿易合同向海關備案，
答(dá)疑 | 單耗管理(lǐ)常見問題解答(dá)
單耗是海關對保稅料件進、出、耗、存、稅等多(duō)個環節管理(lǐ)的依據，是海關加工(gōng)貿易管理(lǐ)中(zhōng)手（賬）冊設立、核銷以及核查、稽查和緝私等依法行政的基礎和保障，海關按照“據實申報、如實核銷”的原則對單耗實施管理(lǐ)。本文(wén)就收集的單耗管理(lǐ)中(zhōng)常見問題進行梳理(lǐ)解答(dá)。
01.單耗管理(lǐ)有(yǒu)哪些政策規定？
一、《中(zhōng)華人民(mín)共和國(guó)海關法》第三十三條“企業從事加工(gōng)貿易，應當持有(yǒu)關批準文(wén)件和加工(gōng)貿易合同向海關備案，加工(gōng)貿易制成品單位耗料量由海關按照有(yǒu)關規定核定。”這是單耗管理(lǐ)的法律依據。
二、《中(zhōng)華人民(mín)共和國(guó)海關加工(gōng)貿易貨物(wù)監管辦(bàn)法》（海關總署令第219号）第十一條 “除另有(yǒu)規定外，經營企業辦(bàn)理(lǐ)加工(gōng)貿易貨物(wù)的手冊設立，應當向海關如實申報貿易方式、單耗、進出口口岸，以及進口料件和出口成品的商(shāng)品名(míng)稱、商(shāng)品編号、規格型号、價格和原産(chǎn)地等情況……”
三、《中(zhōng)華人民(mín)共和國(guó)海關加工(gōng)貿易單耗管理(lǐ)辦(bàn)法》（海關總署令第155号）是加工(gōng)貿易單耗管理(lǐ)的基本規範。
四、《中(zhōng)華人民(mín)共和國(guó)海關關于加工(gōng)貿易邊角料、剩餘料件、殘次品、副産(chǎn)品和受災保稅貨物(wù)的管理(lǐ)辦(bàn)法》（海關總署令第111号）第一條“為(wèi)了規範對加工(gōng)貿易保稅進口料件在加工(gōng)過程中(zhōng)産(chǎn)生的邊角料、剩餘料件、殘次品、副産(chǎn)品和受災保稅貨物(wù)的海關監管，根據《中(zhōng)華人民(mín)共和國(guó)海關法》（以下簡稱《海關法》）以及有(yǒu)關法律、行政法規，制定本辦(bàn)法。”該辦(bàn)法明确了由工(gōng)藝損耗産(chǎn)生的邊角料處理(lǐ)方式。
02.企業向海關申報單耗時是否需要将非保稅料件的部分(fēn)包含在内？
第155号署令第三條對單耗的定義予以明确：“單耗是指加工(gōng)貿易企業在正常加工(gōng)條件下加工(gōng)單位成品所耗用(yòng)的料件量，單耗包括淨耗和工(gōng)藝損耗。” 且從單耗管理(lǐ)的目的看，單耗是為(wèi)了核定加工(gōng)單位成品所耗用(yòng)的料件量，使用(yòng)相同料件的制成品不管使用(yòng)何種貿易性質(zhì)的料件其成品的料件構成都是一緻的，如在成品中(zhōng)隻計算保稅料件其成品構成就不完整。因此企業應如實申報使用(yòng)非保稅料件的情況。
03.哪些損耗不能(néng)列入工(gōng)藝損耗？
第155号署令第十六條規定下列情況不列入工(gōng)藝損耗範圍：
一、因突發停電(diàn)、停水、停氣或者其他(tā)人為(wèi)原因造成保稅料件、半成品、成品的損耗；
二、因丢失、破損等原因造成的保稅料件、半成品、成品的損耗；
三、因不可(kě)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、因進口保稅料件和出口成品的品質(zhì)、規格不符合合同要求，造成用(yòng)料量增加的損耗；
五、因工(gōng)藝性配料所用(yòng)的非保稅料件所産(chǎn)生的損耗；
六、加工(gōng)過程中(zhōng)消耗性材料的損耗。
04.邊角料與工(gōng)藝損耗有(yǒu)什麽聯系和區(qū)别？
第111号署令第二條，“邊角料，是指加工(gōng)貿易企業從事加工(gōng)複出口業務(wù)，在海關核定的單位耗料量内（以下簡稱單耗）、加工(gōng)過程中(zhōng)産(chǎn)生的、無法再用(yòng)于加工(gōng)該合同項下出口制成品的數量合理(lǐ)的廢、碎料及下腳料。”
第155号署令第二十八條，“工(gōng)藝損耗，是指因加工(gōng)工(gōng)藝原因，料件在正常加工(gōng)過程中(zhōng)除淨耗外所必需耗用(yòng)、但不能(néng)存在或者轉化到成品中(zhōng)的量，包括有(yǒu)形損耗和無形損耗。”
從定義來看，工(gōng)藝損耗包括有(yǒu)形損耗和無形損耗，由于邊角料存在的狀态是廢、碎料及下腳料，因此邊角料與工(gōng)藝損耗的關系可(kě)以理(lǐ)解為(wèi)：邊角料就是在工(gōng)藝損耗內包含的有(yǒu)形損耗。
05.單耗标準的适用(yòng)範圍是什麽？超出單耗标準的如何處置？
一、定義
第155号署令第七條“單耗标準是指供通用(yòng)或者重複使用(yòng)的加工(gōng)貿易單位成品耗料量的準則。單耗标準設定最高上限值，其中(zhōng)出口應稅成品單耗标準增設最低下限值。”
二、适用(yòng)範圍
第155号署令第十條“單耗标準适用(yòng)于海關特殊監管區(qū)域、保稅監管場所外的加工(gōng)貿易企業，海關特殊監管區(qū)域、保稅監管場所内的加工(gōng)貿易企業不适用(yòng)單耗标準。”
三、超出單耗标準的處置
第155号署令第十一條“海關特殊監管區(qū)域、保稅監管場所外的加工(gōng)貿易企業應當在單耗标準内向海關進行單耗備案或者單耗申報。
海關特殊監管區(qū)域、保稅監管場所外的加工(gōng)貿易企業申報的單耗在單耗标準内的，海關按照申報的單耗對保稅料件進行核銷；申報的單耗超出單耗标準的，海關按照單耗标準的最高上限值或者最低下限值對保稅料件進行核銷。”
06.單耗申報、單耗變更有(yǒu)什麽規定？
一、單耗申報
使用(yòng)“金關二期”的企業應在手（賬）冊設立時選擇單耗申報的環節，并在選定環節的時間範圍内申報單耗數據。
署令第155号第十四條“加工(gōng)貿易企業應當在成品出口、深加工(gōng)結轉或者内銷前如實向海關申報單耗。”
署令第155号第十四條“加工(gōng)貿易企業确有(yǒu)正當理(lǐ)由無法按期申報單耗的，應當留存成品樣品以及相關單證，并在成品出口、深加工(gōng)結轉或者内銷前提出書面申請，經主管海關批準的，加工(gōng)貿易企業可(kě)以在報核前申報單耗。”
二、單耗變更
應在成品出口、深加工(gōng)結轉或者内銷前辦(bàn)理(lǐ)單耗變更手續。
有(yǒu)下列情況的不得變更單耗：
1、保稅成品已經申報出口的；
2、保稅成品已經辦(bàn)理(lǐ)深加工(gōng)結轉的；
3、保稅成品已經申請内銷的；
4、海關已經對單耗進行核定的；
5、海關已經對加工(gōng)貿易企業立案調查的。
07.報核前申報單耗需要什麽條件？
加工(gōng)貿易企業申請報核前申報單耗的，應具(jù)備以下條件：
（一）特殊監管區(qū)域内的企業；
（二）海關特殊監管區(qū)域外的企業同時符合以下條件的企業：
1、因生産(chǎn)工(gōng)藝、産(chǎn)品原因，無法在成品出口前申報單耗的；
2、企業内部管理(lǐ)規範，相關資料完整，能(néng)夠保證海關在成品出口後核定單耗的；
3、企業配合海關單耗核定的。
（三）獲得單耗自核試點資質(zhì)的企業。
08.海關對單耗自核企業資質(zhì)有(yǒu)什麽要求？
在海關與企業雙向選擇的基礎上，試點企業除具(jù)備加工(gōng)貿易企業的一般資質(zhì)要求外，還應當具(jù)備以下條件：
一、企業管理(lǐ)類别為(wèi)一般信用(yòng)企業及以上。
二、企業采用(yòng)信息化管理(lǐ)系統對物(wù)流、資金流、信息流實現全過程管理(lǐ)。
三、企業内部管理(lǐ)規範，相關資料完整，能(néng)夠留存單耗原始計算依據等證明材料。
四、企業一年内不存在加工(gōng)貿易手冊超期未核的情況，無未辦(bàn)結的刑事、行政案件。
獲得單耗自核試點資質(zhì)的企業應在企業内部建立單耗追溯制度。
09.海關單耗追溯制度有(yǒu)哪些規定？
一、單耗追溯制度是指能(néng)夠反映各生産(chǎn)環節中(zhōng)領料、耗料、退料和入庫情況的機制、實現單耗計算功能(néng)的具(jù)體(tǐ)方法以及由成品追溯單耗的途徑。
二、單耗追溯制度采用(yòng)報備制。
三、單耗追溯的計算方法包括：技(jì )術分(fēn)析方法、成本核算方法和實際測定方法。
技(jì )術分(fēn)析方法，是指海關通過對成品的結構、成份、配方、工(gōng)藝要求等影響單耗的各種因素進行分(fēn)析和計算，核定成品單耗的方法。
成本核算方法，是指海關根據會計賬冊、加工(gōng)記錄、倉庫賬冊等原料消耗的統計資料，進行對比和分(fēn)析，計算核定成品單耗的方法。
實際測定方法，是指海關運用(yòng)稱量和計算等方法，對加工(gōng)過程中(zhōng)單耗進行測定，通過綜合分(fēn)析核定成品單耗的方法。
企業在選用(yòng)上述方法時應保留相關資料以備海關核實。
10.非單耗自核企業與單耗自核企業采用(yòng)的報核前申報單耗的方式有(yǒu)什麽區(qū)别？
一、非單耗自核企業應在每本手（賬）冊成品出口、深加工(gōng)結轉或者内銷前單耗申報環節向海關提出申請，經主管海關三級審批批準後，可(kě)以在報核前申報單耗。
二、單耗自核企業在取得試點資質(zhì)并建立單耗追溯制度後該企業的所有(yǒu)手（賬）冊即可(kě)在報核前申報單耗，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
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