【正文】 1 報關(guān)員考試沖刺班復(fù)習(xí)講義 考試介紹 ...................................................................................................................................................................1 一、考試的教材 ..................................................................................................................................................1 二、新舊教材的對比 ...........................................................................................................................................1 三、各個部分在考試中的比重 .............................................................................................................................2 四、要重點(diǎn)掌握的章節(jié) .......................................................................................................................................2 五、考試題型： ..................................................................................................................................................2 六、學(xué)習(xí)建議 .....................................................................................................................................................2 第一章 報關(guān)與海關(guān)管理 ............................................................................................................................................3 第一節(jié) 報關(guān)概述 ................................................................................................................................................3 一、報關(guān) .....................................................................................................................................................3 二、報關(guān)的分類 ...........................................................................................................................................3 三、報關(guān)的基本內(nèi)容 ....................................................................................................................................4 第二節(jié) 海關(guān)管理概述 .........................................................................................................................................6 一、海關(guān)的性質(zhì)與任務(wù) ................................................................................................................................6 二、我國海關(guān)的法律體系 .............................................................................................................................7 三、海關(guān)的權(quán)力（重要考點(diǎn)。另外還要注意海關(guān)哪些權(quán)力須經(jīng)直屬海關(guān)關(guān)長批準(zhǔn)才能夠行使） ....................7 四、海關(guān)的管理體制與機(jī)構(gòu) .........................................................................................................................9 第三節(jié) 報關(guān)單位 .............................................................................................................................................. 10 一、報關(guān)單位的概念： .............................................................................................................................. 10 二、報關(guān)單位的類型： .............................................................................................................................. 11 三、報關(guān)單位的注冊登記 ........................................................................................................................... 11 四、報關(guān)單位的報關(guān)行為規(guī)則 （重要考點(diǎn)，參見教材 25 頁） ................................................................... 14 五、海關(guān)對報關(guān)單位的分類管理 ................................................................................................................ 14 六、報關(guān)單位的法律責(zé)任 ........................................................................................................................... 17 第四節(jié) 報關(guān)員 ................................................................................................................................................. 17 一、報關(guān)員的概念： .................................................................................................................................. 17 二、報關(guān)員資格 ......................................................................................................................................... 17 三、報關(guān)員注冊 ......................................................................................................................................... 18 四、報關(guān)員執(zhí)業(yè) ......................................................................................................................................... 19 五、報關(guān)員的法律責(zé)任 .............................................................................................................................. 21 第二章 報關(guān)與對外貿(mào)易管制 ................................................................................................................................... 22 第一節(jié) 對外貿(mào)易管制概述 ................................................................................................................................ 22 一、對外貿(mào)易管制目的及特點(diǎn) .................................................................................................................... 22 二、對外貿(mào)易管制與海關(guān)監(jiān)管 .................................................................................................................... 23 三、我國對外貿(mào)易管制的基本框架和法律體系 ........................................................................................... 23 第二節(jié) 我國貨物、技術(shù)進(jìn)出口許可管理制度 .................................................................................................... 23 一、禁止進(jìn)出口管理：（掌握有具體列名的禁止進(jìn)口的商品） .................................................................... 24 二、限制進(jìn)出口管理（掌握） .................................................................................................................... 26 三、自由進(jìn)出口管理（掌握） .................................................................................................................... 27 第三節(jié) 其他貿(mào)易管制 ....................................................................................................................................... 27 一、對外貿(mào)易經(jīng)營資格管理制度 ................................................................................................................ 27 二、出入境檢驗(yàn)檢疫制度（國家主管部門：國家質(zhì)檢總局） ...........................................................