【文章內(nèi)容簡介】 應(yīng)按規(guī)定格式真實(shí)、準(zhǔn)確地填寫與貨物有關(guān)的各項(xiàng)內(nèi)容，做到兩個相符：一是單證相符，二是單貨相符，即報(bào)關(guān)單所報(bào)內(nèi)容與實(shí)際進(jìn)口貨物完全相符。ⅱ.Declare truthfully。Declare to the customs in set form the trustworthy and genuine information of goods import and are two basic is the content of entry should be in line with that of documents does the content of entry to goods , goods declared should be the same as goods import or export.（三）完善的財(cái)務(wù)管理：ⅲ.Complete financial management system: 《會計(jì)法》、《企業(yè)會計(jì)準(zhǔn)則》、《企業(yè)財(cái)務(wù)通則》設(shè)置會計(jì)科目，進(jìn)行會計(jì)核算，填制會計(jì)憑證，登記會計(jì)帳簿，編制財(cái)務(wù)會計(jì)報(bào)告； set accounting items, record, bookkeeping, statements or reports according to the Accounting Law, Business Accounting Principles, General Rules of Business 、準(zhǔn)確、完整記錄和反映進(jìn)出口貨物的進(jìn)口、出口、儲存、加工使用、銷售等情況； plete and genuine record on goods import and export, deposit, processing, disposal and sale, ．在境內(nèi)注冊地保存有關(guān)帳簿、單證，采用計(jì)算機(jī)進(jìn)行財(cái)務(wù)管理的，應(yīng)定期打印文本或完整保存光盤、磁盤、U盤等介質(zhì)，不可帶出境外。 the accounts and documents at the registration place within the financial management by puter, the accountants should be responsible to print regularly the record in paper or copy in whole in CD, floppy disk or record is not allowed to take outside the boundary.（四）業(yè)務(wù)行為規(guī)范： ⅳ.Operational standard。、如實(shí)申報(bào)單耗； on time the processing trade notebook to the customs to be cancelled after the unit consumption quantity of raw materials 、依法納稅； customs duty in time and 、保管海關(guān)監(jiān)管貨物，確保整個進(jìn)出口活動始終處于海關(guān)的監(jiān)管之下。 or preserve goods under customs supervision and control properly in accordance with laws and the whole import and export activities are under customs supervision all the time.（五）積極配合海關(guān)開展緝私、稽查及價(jià)格、歸類的復(fù)核等工作，積極提供走私違法線索。定期向海關(guān)提供相關(guān)商品的價(jià)格資料、貿(mào)易情況、市場信息、企業(yè)經(jīng)營情況，提供有關(guān)的業(yè)務(wù)咨詢服務(wù)。ⅴ.Cooperate actively with the customs in antismuggling, postclearance audit, supervision on price and classification, etc., providing information related to provide information on price, trade, market, business management and consultation about certain products and certain business regularly.（六）選擇綜合業(yè)務(wù)素質(zhì)高的人員從事進(jìn)出口具體業(yè)務(wù)活動。定期組織進(jìn)出口從業(yè)人員和管理人員參加法律法規(guī)和進(jìn)出口業(yè)務(wù)知識的培訓(xùn)。加強(qiáng)遵紀(jì)守法的宣傳教育，提高誠信守法意識。ⅵ.Assign qualified personnel to operate the import and export law and business training course for brokers and managers them to update the cognition of abiding the law and 、誠信企業(yè)應(yīng)注意的問題 Ⅴ.Note（一）廣州海關(guān)誠信企業(yè)如果有走私違規(guī)情事且被海關(guān)立案的，暫停其便利措施。ⅰ.Once the Credit Enterprise of Guangzhou Customs gets involved in smuggling or violation of customs regulation and has been filed on case, all the facilitation will be suspended temporarily.（二）廣州海關(guān)對誠信企業(yè)實(shí)施動態(tài)調(diào)整，凡經(jīng)審核有不符合誠信企業(yè)準(zhǔn)入條件之一的，海關(guān)予以取消其“廣州海關(guān)誠信企業(yè)”資格。ⅱ.Guangzhou Customs hold a dynamic control on Credit the condition is failed to meet the standard of approval, the customs will withdraw the qualification of “Credit Enterprise of Guangzhou Customs”.（三）廣州海關(guān)定期對誠信企業(yè)的報(bào)關(guān)單差錯進(jìn)行跟蹤分析，月報(bào)關(guān)單差錯率大于5%，海關(guān)將發(fā)出整改通知。連續(xù)兩次整改后，報(bào)關(guān)單差錯率仍大于5%的，海關(guān)予以取消其“廣州海關(guān)誠信企業(yè)”資格。ⅲ.Guangzhou Customs will trace the entry error and analyze those whose monthly error rate above five percent, the customs will issue revision those still above five percent after two continuous notices, the customs will withdraw the qualification of “Credit Enterprise of Guangzhou Customs”.（四）誠信企業(yè)在海關(guān)規(guī)定繳納稅款的期限內(nèi)不按時繳納稅款的，暫停其總擔(dān)保的便利措施。情節(jié)嚴(yán)重的，海關(guān)予以取消其“廣州海關(guān)誠信企業(yè)”資格。ⅳ.If Credit Enterprise doesn’t pay tax in time, the Generalsecurity treatment will be suspended it is serious, the customs will withdraw the qualification of “Credit Enterprise of Guangzhou Customs”.（五）海關(guān)發(fā)現(xiàn)誠信企業(yè)有低報(bào)價(jià)格嫌疑并實(shí)施價(jià)格核查后進(jìn)行補(bǔ)稅的，海關(guān)向企業(yè)發(fā)出整改通知，連續(xù)兩次整改后企業(yè)仍有低報(bào)價(jià)格行為的，海關(guān)予以取消其“廣州海關(guān)誠信企業(yè)”資格。ⅴ.If the customs regard Credit Enterprise with suspicion of valuation fraud and have the tax repaid after PCA(postclearance audit), the customs will issue revision those still have valuation fraud after two continuous notices, the customs will withdraw the qualification of “Credit Enterprise of Guangzhou Customs”.（六）誠信企業(yè)發(fā)生給海關(guān)工作人員“送紅包”情事，一經(jīng)查實(shí)，海關(guān)予以取消其“廣州海關(guān)誠信企業(yè)”資格。ⅵ.Whenever the Credit Enterprise or its staff bribe to the customs officer and is testified, the customs will withdraw its qualification of “Credit Enterprise of Guangzhou Customs”.第三篇：海關(guān)對一般貿(mào)易企業(yè)規(guī)范管理指引(試行)海關(guān)對一般貿(mào)易企業(yè)規(guī)范管理指引（試行）第一章 總則第一條為加強(qiáng)海關(guān)對一般貿(mào)易進(jìn)出口行為的監(jiān)督管理，根據(jù)《中華人民共和國海關(guān)法》及其它有關(guān)法律法規(guī)，特制定本規(guī)范指引。第二條進(jìn)出口貨物收發(fā)貨人一般貿(mào)易進(jìn)出口活動所涉及的內(nèi)控管理、單證管理、財(cái)務(wù)管理、業(yè)務(wù)行為適用本規(guī)范指引。第三條進(jìn)出口貨物收發(fā)貨人要積極配合海關(guān)工作，自覺遵守海關(guān)各項(xiàng)規(guī)定，按照本規(guī)范指引要求，結(jié)合企業(yè)實(shí)際情況，建立健全內(nèi)部