制单结汇与报关实务自考大纲（Exchange examination and customs declaration）.docVIP

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制单结汇与报关实务自考大纲（Exchange examination and customs declaration）.doc

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制单结汇与报关实务自考大纲（Exchange examination and customs declaration）

制单结汇与报关实务自考大纲（Exchange examination and customs declaration） 27186 settlement and customs declaration practice Nanjing University of Finances and Economics (Gao Yi No. 0540) The aims and tasks of the course This course is a practical and highly practical course. Through the study, students can master the basic knowledge of customs, familiar with the relevant laws, policies, measures, the basic procedures of customs declaration and the preparation of various customs declaration documents. This course is related to the relevant courses (first and subsequent courses) Prerequisite courses: international trade theory, international trade practice Successor course: International Trade Law II. Examination objectives (assessment, main internal space and assessment key and difficult points) Chapter 1 customs and customs declaration system 1., the nature of China Customs Management (the focus of this chapter) Customs is the executive organs of State Administration of import and export supervision and management in accordance with the law. China customs management tasks (the main points of this chapter) Supervise the inbound and outbound means of transport, goods, luggage, postal items and other goods, tariffs and taxes, he smuggling, compile Customs Statistics and handle other customs operations. China Customs administration authority (6 items) (the main points of this chapter) (1) the right to examine and approve the license (2) collection and exemption of taxes and fees (3) administrative compulsory power; (4) the power of administrative penalty (5) the right to wear and use weapons (6) other administrative powers 2., the basic system of customs supervision (the main points of this chapter) The customs of China has 4 basic parts: declaration, inspection, release and follow-up inspection of the general trade import and export goods and the means of transportation. Clearance procedures (the main points of this chapter) Generally speaking, the basic procedures for customs clear