企业如何上调海关管理类别

企业如何上调海关管理类别 广州海关企管处 汤艳丽 企业管理类别的上调属于海关依申请而作出的具体行政行为,前提是企业依规定向海关提出申请,同时提交申请精及相关材料,海关按照《中华人民共和国海关监企业分类管理办法》(以下简称《办法》)明确的、程序作出管理类别适用、调整的决定。 申请管理类别上调的条件 A类企业申请适用AA类管理,应当符合以下基本条件 进出口货物收发货人应当符合《办法》第六条第(一)项、第(二)项的规定。即已适用A类管理1年以上;上一年度进出口总值3000万美元(中西部1000万美元)以上。 报关企业应当符合《办法》第十二条第(一)项、第(二)项的规定:已适用A类管理1年以上;上一年度代理申报的进出口报关单及迸出境备案清单总量在2万票(中西部5000票)以上。 B类企业申请适用A类管理,应当符合以下全部条件 进出口货物收发货人应当符合《办法》第七条的规定。即已适用B类管理1年以上;连续1年无走私罪、走私行为、违反海关监管规定的行为;连续1年未因进出口侵犯知识产权货物而被海关行政处罚;连续1年无拖欠应纳税款、应缴罚没款项情事;上一年度进出口总值50万美元以上;上一年度进出口报关差错率3%以下;会计制度完善,业务真实、完整;主动配合海关管理,及时办理各项海关手续,向海关提供的单据、证件真实、齐全、有效;每年报送《经营管理状况报告》;按照规定办理《中华人民共和国海关进出口货物收发货人报关注册登记证》的换证手续和相关变更手续;在商务、人民sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the administrative leadership of the criticism, resulting in serious consequences, the pursuit of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4 银行、工商、税务、质检、外汇、监察等行政管理部门和机构无不良记录。 报关企业应当符合《办法》第十三条的规定。即已适用B类管理1年以上;企业以及所属执业报关员连续1年无走私罪、走私行为、违反海关监管规定的行为;连续1年代理报关的货物未因侵犯知识产权而被海关没收;连续1年无拖欠应纳税款、应缴罚没款项情事;上一年度代理申报的进出口报关单及进出境备案清单等总量在3000票以上;上一年度代理申报的进出口报关差错率在3%以下;依法建立账簿和营业记录,真实、正确、完整地记录受委托办理报关业务的所有活动;每年报送《经营管理状况报告》;按照规定办理注册登记许可延续及《中华人民共和国海关报关企业报关注册登记证书》的换证手续和相关变更手续;在商务、人民银行、工商、税务、质检、外汇、监察等行政管理部门和机构我不良记录。 C类企业申请调整为B类管理,应当符合以下全部条件 C类进出口货物收发货人,自海关作出类别调整决定之日起满1年未再发生(办法》第八条所列情形之一的,可以申请适用B类管理。第八条所列情形为:有走私行为的;1年内有3次以上违反海关监管规定行为,或者1年内因违反海关监管规定被处罚款累计总额人民币50万元以上的;1年内有2次因进出口侵犯知识产权货物而被海关行政处罚的;拖欠应纳税款、应缴罚没款项人民币50万元以下的。 C类报关企业,自海关作出类别调整决定之日起满1年未再发生《办法》第十四条所列情形之一的,可以申请适用B类管理。第十四条所列情形为:有走私行为的;1年内有3次以上违反海关监管规定的行为,或者1年内因违反海关监管规定被处罚款累计总额人民币sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the administrative leadership of the criticism, resulting in serious consequences, the pursuit of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4 50万元以上的,1年内代理报关的货物因侵犯知识产权而被海关没收达3次的;上一年度代理申报的进出口报关差错率在10%以上的;拖欠应纳税款、应缴罚没款项人民币50万元以下的;代理报关的货物涉嫌走私、违反海关监管规定拒不接受或者拒不协助海关进行调查的;被海关暂停从事报关业务的。 D类企业申请调整为C类管理,应当符合以下全部条件 D类进出口货物收发货人,自海关作出类别调整决定之日起满1年未再发生《办法》第九条所列情形之一的,可以申请适用C类管理。第九条所列情形为:有走私罪的～1年内有2次以上走私行为的～1年内有3次以上因进出口侵犯知识产权货物而被海关行政处罚的;拖欠应纳税款、应缴罚没款项人民币50万元以上的。 D类报关企业,自海关作出类别调整决定之日起满1年未再发生《办法》第十五条所列情形的,可以申请适用C类管理。第十五条所列情形为:有走私罪的;1年内有2次以上走私行为的;1年内代理报关的货物因侵犯知识产权而被海关没收达4次以上的;拖欠应纳税款、应缴罚没款项人民币50万元以上的。 申请管理类别上调需要提交的材料 A类企业申请适用AA类管理,应当提交以下材料: 《适用AA类管理》, 《经营管理状况报告》, 会计师事务所出具的上一年度审计报告; 《适用A类管理决定书》复印件, 《报关注册登记证书》复印件。 B类企业申请适用A类管理,应当提交以下材料: 《适用A类管理申请书》; sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the administrative leadership of the criticism, resulting in serious consequences, the pursuit of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4 《经营管理状况报告》; 《报关注册登记证书》复印件; 《企业管理类别调整决定书》复印件(发生过类别调整的企业提交)。 C、D类企业申请适用B、C类管理,应当提交以下材料: 《企业管理类别调整申请书》; 《企业管理类别调整决定书》复印件; 《报关注册登记证书》复印件。 申请管理类别上调的办理步骤 符合申请条件的企业,可以通过当地海关互联网站下载申请书等固定格式文本,或直接向海关领取,如实填写,以书面形式通过注册地海关(一般为海关内所设的企业管理部门)向直属海关提出申请。 注册地海关收到企业申请后,经审核企业提交的材料齐全、有效、符合法定形式的,当场制发《企业分类管理申请受理决定书》送达企业。 经审核不符合申请要求的,注册地海关对申请予以退回,并一次性告知企业需要补正的和材料。 注册地海关将申请材料报直属海关审定。 直属海关作出决定后,对企业实施相应的管理措施,并制发决定书,通过注册地海关送达企业。 管理类别上调的工作时限和决定 A类企业申请适用AA类管理～直属海关自受理之日起6个月内作出适用或者不予适用决定。海关制发《适用AA类管理决定书》或《不予适用AA类管理决定书》。 sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the administrative leadership of the criticism, resulting in serious consequences, the pursuit of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4 B类企业申请A类管理～直属海关自受理之日起3个月内作出适用或者不予适用决定。海关制发《适用A类管理决定书》或《不予适用A类管理决定书》。 C、D类企业申请适用B、C类管理～直属海关自受理之日起1个月内作出调整或者不予调整决定。海关制发《企业管理类别调整决定书》或《企业管理类别不予调整决定书》。 以上～均由注册地海关在决定作出之日起10个工作日内送达企业。 管理类别上调的注意事项 申请人资格是在海关注册登记的进出口货物收发货人、报关企业和在海关登记的加工企业。 管理类别的上调必须按照D、C、B、A、AA的顺序逐级上调～不能越级上调。 申请材料必须齐全、有效、符合法定形式。 警告以及罚款额在人民币1万元以上的违反海关监管规定的行为～不作为企业分类管理评定记录。 企业对海关作出的决定如有不服的～可以依照《中华人民共和国行政复议法》第九条、第十二条～《中华人民共和国行政诉讼法》第三十九条之规定～在决定书送达之日起60日内向海关总署申请行政复议～或者在决定书送达之日起3个月内～向直属海关所在地中级人民法院起诉。但行政复议或者诉讼期间～不影响决定的执行。 sun exposure measures, responsibilities of team a fine of 50 Yuan. (7) at height and the opening and provisional protective measures have been taken, the responsible unit fined 200 Yuan, construction person in charge a fine of 50 Yuan. (8) no permit to work and the job in accordance with the provisions, on the job unit fined 300 yuan, the unit will charge a fine of 100 Yuan. 7.5.3 accident penalties (1) injuries fatalities directly punished 1~2 million. Direct responsibility for the accident and have the corresponding responsibility of leadership, such as concerning administrative sanctions, should be brought to the company or the relevant Department. (2) personal injury accident occurred, the direct punishment 0.5-10,000 yuan, responsible for the direct responsibility for the accident and the responsibility of leadership, such as concerning administrative sanctions should be dealt with by the personnel Department of the company. (3) personal injury accident occurs, the direct punishment 500-1000, who is directly responsible for the accident responsibility, give notice of criticism and 50-100 economic sanctions against them. (4) to conceal the accident, reported without undue delay or false, to inform the administrative leadership of the criticism, resulting in serious consequences, the pursuit of leadership, along with 500-1000 punishment. (5) significant near miss should be attempted as the case of responsible for the accident and construction team injuries accident penalty provisions, mutatis mutandis. Eight, should perform in the construction standards and specifications, serial number a 1 GB3323-2005 steel fusion welded butt joints, welding engineering-Ray lighting and quality rating of 2 GB11345-89 steel welds manual methods of ultrasonic inspection and testing results for grade 3 GB50236-2002 industrial pipe welding engineering code for construction and acceptance of field equipment 4