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加工貿易的培訓

課程背景
隨著我國加工(gong)(gong)(gong)貿易的飛(fei)速發展，全國海(hai)關對(dui)保稅加工(gong)(gong)(gong)業(ye)(ye)務的監(jian)管日益加強，為適應和(he)(he)滿(man)足(zu)加工(gong)(gong)(gong)貿易發展所需(xu)，海(hai)關總(zong)署修改和(he)(he)出(chu)臺了相關的法(fa)令(ling)，如195號令(ling)，173號令(ling)等；然而很多企業(ye)(ye)對(dui)保稅業(ye)(ye)務認(ren)識(shi)不(bu)足(zu)，未能遵照相應法(fa)令(ling)法(fa)規對(dui)加工(gong)(gong)(gong)貿易業(ye)(ye)務實行(xing)規范化的管控，以至長期出(chu)現海(hai)關賬與(yu)倉庫賬之間存在差額，從而會直接(jie)導致大量額外稅金的產生和(he)(he)企業(ye)(ye)生產成本的增加等一系(xi)列異常的問(wen)題。本課(ke)程旨在幫助企業(ye)(ye)能系(xi)統有效的解(jie)決(jue)此類問(wen)題，確保實現海(hai)關賬、倉庫賬及財(cai)務賬之間的平衡。

培訓目標
全面系統的了解企業進出口加工貿易保稅手冊的管理流程和方法。
企業如何備案完美的電子化手冊或電子賬冊？
掌握在保稅手冊的使用過程中如何處理好通關過程中的溢短裝現象，新政外發加工，新政內銷，深加工結轉等問題，以及怎樣合理處理好生產過程中產生的殘次品，邊角料，呆滯料等問題。
掌握保稅手冊核銷的處理與核銷過程中疑難問題的解決方法。
掌(zhang)握在不同貿易方式下相(xiang)關作業數據的有效管理以(yi)及如何確保(bao)“三賬”平衡的方法和(he)技巧。

課程大綱
第一部分 企業關務在供應鏈系統中的職能
從供應鏈系統角度來分析進出口關務職能
關務與企業內其他部門之間的業務內容
關務與政府職能(neng)部(bu)門之(zhi)間的業務的內容

第二部分 電子化手冊（電子賬冊）的申請與備案
1、商品歸類規則講解及歸類技巧
原料的來源和成品出口的方向
3、單耗的確定
對新產品及其對應料件科學歸并
手冊申請/手冊變更數據采集技巧
6、手冊申請/變更備案案例分析
7、外經(jing)貿委、海(hai)關申(shen)請與(yu)備(bei)案(an)

第三部分 電子化手冊（電子賬冊）使用實務
1、建立加工貿易保稅手冊系統
2、如何使用好加工貿易保稅手冊系統?
1)每做一票進出口報關業務，都要進行籌劃
2)專人標出報關項號
3)專人登記預報關數據
4)專人歸檔流程單
5)報關單過機件確認
6)退單處理與再次確認
3、收集邊角料、殘次品、呆滯料，退換品數據
4、如何合理處理好生產過程中產生的邊角料，殘次品、呆滯料、退換品案例分析
5、進出口報關過程中產生的溢短裝現象處理
6、如何分析生產倒沖過程中產生的生產部門
倉庫領料與退回入庫之間數據差異
7、每月核對項號級進銷存、料號級進銷存
8、每(mei)月與財務(wu)結賬期同(tong)步，海關賬與倉庫(ku)庫(ku)存賬比對(dui)，對(dui)差異數據原因分析案例

第四部分 其他部門的職責
1、如何區分企業內倉庫保稅料件、成品和非保稅料件、成品
2、非保稅料件用于保稅成品中，其待用半成品算保稅半成品么？
3、對于企業內不同成品之間的共用料件，保稅料轉非保稅料件，如何處理？
4、深加工結轉采購或業務需要做什么？
5、*保稅外發加工及案例分析
 6、日常工作(zuo)中關務人員(yuan)如(ru)何與財務、倉庫(ku)的工作(zuo)提供相應資料？

第五部分 保稅手冊核銷實務
1、電子化手冊在核銷前要做的事項有哪些？
2、手冊核銷盤點時影響庫存準確性的因素有哪些？
3、如何整理庫存盤點數據？
4、重新整理新手冊的備案與歸并方式
5、核銷(xiao)處理結果(guo)與手冊核銷(xiao)進(jin)銷(xiao)存分析

第六部分 海關帳、倉庫帳和財務帳的管理
1、加工貿易企業三賬難以平衡的根本原因分析
2、企業實現“三賬平衡”的細節要求和注意事項
3、“三賬平衡”對企業部門協作和流程優化的要求
4、企業如何建立“三賬平衡”檢查和分析體系，快速定位企業帳務失衡的原因
5、企業如何建立處理賬務差異的方法論體系，
科學(xue)應(ying)對和處理賬務(wu)差異

講師介紹：戴老師
曼頓公司資深顧問(wen)師(shi)(shi)，國際商務(wu)(wu)師(shi)(shi)，國內資深企(qi)業關(guan)(guan)務(wu)(wu)管理咨詢師(shi)(shi)與(yu)培(pei)訓師(shi)(shi)；十五年(nian)中(zhong)外知名(ming)跨國企(qi)業工(gong)(gong)作(zuo)經驗,長期從事企(qi)業進(jin)(jin)出(chu)口(kou)(kou)通(tong)關(guan)(guan)與(yu)供(gong)應(ying)鏈管理系(xi)統(tong)方(fang)(fang)面(mian)(mian)的(de)(de)工(gong)(gong)作(zuo)，曾就職過(guo)(guo)的(de)(de)企(qi)業包(bao)括日資、港資、臺(tai)資和(he)美(mei)資。戴老師(shi)(shi)具有(you)(you)深厚的(de)(de)專業知識和(he)豐富的(de)(de)實踐(jian)經驗，特別是(shi)能系(xi)統(tong)地解決(jue)進(jin)(jin)出(chu)口(kou)(kou)關(guan)(guan)務(wu)(wu)各類疑(yi)難(nan)問(wen)題(ti)方(fang)(fang)面(mian)(mian)積(ji)累了許多成(cheng)功的(de)(de)經驗和(he)有(you)(you)效(xiao)的(de)(de)方(fang)(fang)法。在培(pei)訓過(guo)(guo)程中(zhong)，擅于通(tong)過(guo)(guo)大量的(de)(de)案例解析和(he)演繹實務(wu)(wu)方(fang)(fang)法與(yu)技巧，能夠幫助學(xue)員快速(su)理解培(pei)訓內容的(de)(de)精要，并掌握(wo)簡單有(you)(you)效(xiao)的(de)(de)操作(zuo)方(fang)(fang)法，提(ti)高實務(wu)(wu)操作(zuo)與(yu)管理技能，同(tong)時啟發學(xue)員如何(he)解決(jue)工(gong)(gong)作(zuo)中(zhong)疑(yi)難(nan)問(wen)題(ti)的(de)(de)思路，并獲(huo)得有(you)(you)效(xiao)的(de)(de)解決(jue)方(fang)(fang)案。已為上千(qian)家企(qi)業提(ti)供(gong)過(guo)(guo)進(jin)(jin)出(chu)口(kou)(kou)業務(wu)(wu)方(fang)(fang)面(mian)(mian)培(pei)訓和(he)咨詢,獲(huo)得企(qi)業和(he)學(xue)員們的(de)(de)廣泛(fan)好評！

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加工貿易的培訓