一、海关稽查简介
(一) 海关稽查的概念
海关稽查,是指海关自进出口货物放行之日起3年内或者在保税货物、减免税进口货物的海关监管期限内及其后的3年内,对与进出口货物直接有关的企业、单位的会计账簿、会计凭证、报关单证以及其他有关资料(以下统称账簿、单证等有关资料)和有关进出口货物进行核查,监督其进出口活动的真实性和合法性。 (《中华人民共和国海关稽查条例》第2条)
(二) 海关稽查的意义
HAIGUANJICHASHIGUOJITONGXINGDEHAIGUANJIANGUANZHIDU,ZHEIGAIBIANLECHUANTONGDEKOUANJIANGUANMOSHI,JIANGHAIGUANGUANLIYANSHENDAOQIYENEIBUHEHUOWUTONGGUANFANGXINGZHIHOU,JIDADIFENGFUHEWANSHANLEHAIGUANJIANGUANTIXI。HAIGUANTONGGUODUIQIYESHISHIJICHA,HESHIQIYEJINCHUKOUHUODONGDEZHENSHIXINGHEHEFAXING,TUIDONGQIYEJINYIBUWANSHANNEIBUGUANLI,GUIFANJINCHUKOUJINGYINGXINGWEI,FANGFANQIYEWEIFAWEIGUIXINGWEIJISHAOCHENGDUO,CONGQINGWEIBIANYANZHONG,YIJINGCHAFA,JIQIYEZAOCHENGZHONGDASUNHAI。
(三) 稽查对象及时间范围
海关对下列与进出口货物直接有关的企业、单位实施海关稽查:
1. CONGSHIDUIWAIMAOYIDEQIYE、DANWEI;
2. CONGSHIDUIWAIJIAGONGMAOYIDEQIYE;
3. JINGYINGBAOSHUIYEWUDEQIYE;
4. SHIYONGHUOZHEJINGYINGJIANMIANSHUIJINKOUHUOWUDEQIYE、DANWEI;
5. CONGSHIBAOGUANYEWUDEQIYE;
6. JINCHUKOUHUOWUDESHIJISHOUFAHUOREN;
7. QITAYUJINCHUKOUHUOWUZHIJIEYOUGUANDEQIYE、DANWEI。
JICHADESHIJIANFANWEI:JINCHUKOUHUOWUFANGXINGZHIRIQI3NIANNEIHUOZHEZAIBAOSHUIHUOWU、JIANMIANSHUIJINKOUHUOWUDEHAIGUANJIANGUANQIXIANNEIJIQIHOUDE3NIANNEI。
(四) 稽查程序
SHISHIJICHAQIANTIQIAN3RIJIANG《HAIGUANJICHATONGZHISHU》SONGDABEIJICHAREN,BEIJICHARENSHOUDAOTONGZHISHUHOUYINGJISHIYUHAIGUANLIANXI,BINGANTONGZHIZHONGDEJICHAFANWEIZHUNBEIXIANGYINGZHANGCE、YEWUDANZHENGJIYOUGUANZILIAO。
ZAIBEIJICHARENYOUZHONGDAWEIFAXIANYI,BEIJICHARENDEZHANGBU、DANZHENGDENGYOUGUANZILIAOHUOJINCHUKOUHUOWUKENENGBEIZHUANYI、YINNI、HUIQIDENGJINJIQINGKUANGXIA,HAIGUANKEBUJINGSHIXIANTONGZHISHISHIJICHA。BUJINGSHIXIANTONGZHISHISHIJICHADE,HAIGUANYINGDANGZAIKAISHISHISHIJICHASHIXIANGBEIJICHARENZHIFA《HAIGUANJICHATONGZHISHU》。
HAIGUANSONGDATONGZHISHUSHICHUSHIHAIGUANJICHAZHENGJIAN,XIANGBEIJICHARENKOUTOUSHUOMING:“GENJU《ZHONGHUARENMINGONGHEGUOHAIGUANFA》、《ZHONGHUARENMINGONGHEGUOHAIGUANJICHATIAOLI》DENGYOUGUANGUIDING,XIANXXHAIGUANDUINIDANWEISHISHIJICHA,QINGYUYIPEIHE。”TONGSHIGAOZHIBEIJICHARENDEQUANLIYIWU,BINGSHIYONGZHIFAJILUYIPAISHEYOUGUANSHIPINZILIAO。
1. CHAYUE、FUZHIBEIJICHARENYUANDEZHANGBU、DANZHENGDENGYOUGUANZILIAO。BEIJICHARENYINGANHAIGUANYAOQIUTIGONGYOUGUANZILIAO,XIEZHUQINGDIAN、FUZHI,BINGZAIFUYINJIANSHANGQIANZHU、GAIZHANG。
BEIJICHARENYIWAIWENJILUZHANGBU、DANZHENGDENGYOUGUANZILIAODE,YINGDANGTIGONGFUHEHAIGUANYAOQIUDEZHONGWENYIBEN。
BEIJICHARENLIYONGJISUANJI、WANGLUOTONGXINDENGXIANDAIXINXIJISHUSHOUDUANJINXINGJINGYINGGUANLIDE,YINGDANGXIANGHAIGUANTIGONGZHANGBU、DANZHENGDENGYOUGUANZILIAODEDIANZISHUJU,BINGGENJUHAIGUANYAOQIUKAIFANGXIANGGUANXITONG、TIGONGSHIYONGSHUOMINGJIQITAYOUGUANZILIAO。
BEIJICHARENSUOZAIDIBUJUBEICHAYUEHUOFUZHIZHANGBU、DANZHENGDENGYOUGUANZILIAODEGONGZUOTIAOJIANHUOZHEQITAYUANYINJICHAZUXUYAOZAIQITACHANGSUOJINXINGCHAYUE、FUZHIDE,YOUJICHAZUZHIFA《HAIGUANJICHADIAOSHENDAN》,SHISHIYIDICHAYUEHUOZHEFUZHI。 DANGHAIGUANJICHARENYUANRENWEIYOUBIYAOSHI,KEDUIBEIJICHARENYOUGUANRENYUANZHIZUO《XUNWENBILU》,BEIJICHARENYOUGUANRENYUANYINGRUSHIHUIDAHAIGUANGONGZUORENYUANDETIWEN,XUNWENJIESHUHOUZAI《XUNWENBILU》SHANGQIANZI(GAIZHANG)。
2. 检查场所。当海关稽查人员认为有必要的,可对被稽查人的生产经营场所和进出口货物存放场所进行检查。检查时,被稽查人代表应到场,按照海关的要求开启场所、搬移货物,开启、重封货物的包装等。检查结束后,被稽查人代表应在海关工作人员填写的《检查记录》上签字(盖章)。
3. 查封、扣押
HAIGUANJICHARENYUANFAXIANBEIJICHARENDEJINCHUKOUHUOWUYOUWEIFANHAIGUANFAHUOQITAYOUGUANFALV、XINGZHENGFAGUIXIANYIDE,JINGZHISHUHAIGUANGUANZHANGHUOZHEQISHOUQUANDELISHUHAIGUANGUANZHANGPIZHUN,KEYICHAFENG、KOUYAYOUGUANJINCHUKOUHUOWU。
4. WEITUODISANFANGZHUANYEJIGOUXIEZHUJICHA
5. 限期改正。被稽查人有下列行为之一的,由海关责令限期改正,逾期不改正的,处以罚款;情节严重的,撤消其报关注册登记;对负有主要责任的主管人员和其他直接责任人员处以罚款:
HAIGUANJICHAZUFAXIANBEIJICHARENSHEXIANWEIFAHUOZHESHAOZHENG、LOUZHENGSHUIKUANDE,ZHIFA《HAIGUANJICHAZHENGQIUYIJIANSHU》,ZHENGQIUBEIJICHARENYIJIAN。
被稽查人在收到《海关稽查征求意见书》之日起7日内以书面形式反馈意见,逾期未提交的,视为无意见。
HAIGUANZAISHOUDAOJICHAZUDEJICHABAOGAOZHIRIQI30RINEIZUOCHU《HAIGUANJICHAJIELUN》,BINGSONGDABEIJICHAREN,JICHAJIESHU。
海关在稽查中发现被稽查人有走私或者违反海关监管规定行为的,海关予以立案调查。
二、主动披露制度简介
(一) 主动披露适用情形
JINCHUKOUQIYE、DANWEIZHUDONGXIANGHAIGUANSHUMIANBAOGAOQIWEIFANHAIGUANJIANGUANGUIDINGDEXINGWEIBINGJIESHOUHAIGUANCHULIDE,HAIGUANKEYIRENDINGYOUGUANQIYE、DANWEIZHUDONGPILU。YOUXIALIEQINGXINGZHIYIDECHUWAI:
1. BAOGAOQIANHAIGUANYIJINGZHANGWOWEIFAXIANSUODE;
2. BAOGAOQIANHAIGUANYIJINGTONGZHIBEIJICHARENSHISHIJICHADE;
3. BAOGAONEIRONGYANZHONGSHISHIHUOZHEYINMANQITAWEIFAXINGWEIDE。
(二) 主动披露基本程序
1. QIYEDUIJINCHUKOUHUODONGKAIZHANZICHASHIFAXIANCUNZAISHAOJIAO、LOUJIAOSHUIKUANHUOZHEWEIFANHAIGUANJIANGUANGUIDINGDEQINGKUANG,ZHUDONGXIANGHAIGUANTIJIAO《ZHUDONGPILUBAOGAO》,BINGSUIFUYOUGUANZHANGBU、DANZHENGDENGYOUGUANZHENGMINGCAILIAO。BIYAOSHIANHAIGUANYAOQIUBUCHONGZHENGMINGCAILIAO。QIYEDUISUOTIJIAOCAILIAODEZHENSHIXING、ZHUNQUEXING、WANZHENGXINGFUZE。
2. HAIGUANRENYUANZAI《ZHUDONGPILUBAOGAOQIANSHOUDAN》SHANGYUYIQIANSHOU,BINGJIANGQIANSHOUDANFUBENJIAOQIYELIUCUN。
3. HAIGUANRENYUANDUI《ZHUDONGPILUBAOGAO》YOUGUANSHIXIANGJINXINGHESHI。
4. HAIGUANRENYUANKEYIYAOQIUQIYEBUCHONGCAILIAO。BIYAOSHI,KEYIKAIZHANSHIDIHESHIHUOZHEQIDONGJICHACHENGXUJINXINGHESHI。
5. ZHUDONGPILUJIESHOUBUMEN:JINCHUKOUQIYE、DANWEIZHUDONGPILUGONGZUOYOUHAIGUANJICHABUMENCHENGDAN。
(三) 主动披露的四条优惠政策
(四) 被稽查人权利义务和海关职权义务
GENJU《ZHONGHUARENMINGONGHEGUOHAIGUANFA》、《ZHONGHUARENMINGONGHEGUOHAIGUANJICHATIAOLI》DENGYOUGUANGUIDING,BEIJICHARENXIANGYOURUXIAQUANLI:
BEIJICHARENYINGCHENGDANRUXIAYIWU:
HAIGUANDEZHIQUAN:
HAIGUANDEYIWU:
(五) 海关的监督制约
GONGGAODANWEI:ZHANJIANGHAIGUAN
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