Mistake one: unconditional independent choice of single consumption declaration link and declaration time
In the column of “Single consumption Declaration Link” at the head of the processing trade ledger of JINGUan Phase II, “before export” or “before export” can be filled in. Qualified enterprises can make an application, and “before export” can be filled in for declaration of single consumption before export after approval by the Customs. Other enterprises should fill in “before export” in principle. If the “declaration link of single consumption” is filled in as “before export”, the enterprise may put on record in sections, as long as the consumption of the single consumption is truthfully reported to the Customs before the export of finished products, deep-processing carry forward or domestic sale.
Mistake two: the material number as the version number to declare
The single consumption version number of the accounting books refers to the products of different production stages or different specifications and models under the same finished product item, and different version numbers are used to distinguish the corresponding material consumption. And the material number is the enterprise for fine management, different specifications and models of materials, item number for the record, the two have an essential difference, can not record the version number as the material number. At the same time, the account version number cannot be declared as “0”.
Mistake three: the bonded proportion unified declaration into 100 or 0
Bonded ratio reflects the finished product ratio, amount of bonded materials in order to easy to operate, some habits are all materials bonded to the enterprise declare for 100 or 0, is not allowed to use such easy to cause the bonded materials, enterprise should declare bonded proportion of the materials and components for a shipping/all domestic purchase, bonded proportion should declare to 0, For all bonded imports of a certain material, the bonded ratio shall be declared as 100, and verification and cancellation shall be conducted according to the facts.
Mistake four: declare defective products as process loss
Enterprises in the process of production, due to sudden power outages, water supply, gas, or enterprise of bonded materials, semi-finished products, finished product case of damage, and export finished products quality and specifications do not conform to the requirements of the contract, causing with feed rate increasing, the loss is not included in the process, should not be put on record loss into materials and components should be listed as incomplete, the treatment is also different.
Mistake five: electronic assembly industry record process loss
In the process of assembling finished products with patches, some patches are not included in the process loss range and should not be recorded as material loss. If the actual loss is caused by the cutting operation of electronic parts, the loss rate shall not be recorded, and the generated scraps shall be reported and disposed according to the actual inspection status.
Mistake six: no record loss need not deal with scraps
As part of the bonded materials with “per” “piece” “meter” as the unit of measurement, there is no record of loss rate in the record link, therefore, there will be no loss in the accounts, but if there are scraps in the actual production process, the enterprise still needs to report and dispose of the scraps according to the actual inspection status.
Mistake seven: Intangible loss need not be declared to the customs
In the actual production process, because the physical properties, production technology, economic and other reasons, no longer recycle, extraction, but as part of the state of gas, liquid, dust and other emissions can be used as an intangible losses, enterprise in the enterprise as the unit of account for the record, should be separated by the regulation to declare “tangible loss” and “intangible loss ratio, The part of “intangible loss” approved by the Customs can be exempted from disposal.
Article source：Xiao er of customs affairs
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