第一章 报关与海关傅呐述.ppt

报关实务;课程内容简介;教材及参考文献;学习方法与考核方式;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;*关于报关员考试;出口贸易的程序;出口贸易的程序;出口贸易的程序;国际贸易业务流程;第一篇 报关基础知识;第一章 报关与海关概述;报 关 实 务;（一） 进出境运输工具报关 ;（二）进出境货物报关;（三）进出境物品报关;(2)邮递物品 寄件人填写“报税单”，小包邮件填写绿色标签 ;二、报关的分类;第二节 海关概述;二、海关的任务;二、海关的权力;2.1.4 海关的权力;(二)权力的内容;（三）海关权力行使的基本原则;2．适当原则 行政权力的适当原则是指权力的行使应该以公平性、合理性为基础，以正义性为目标。 3．依法独立行使原则 海关依法独立行使权力，“各地方、各部门应当支持海关依法行使职权，不得非法干预海关的执法活动”。 4．依法受到保障原则 海关依法执行职务，有关单位和个人应当如实回答询问，并予以配合，任何单位和个人不得阻挠。 ;2.1.3 海关的管理体制与设置;3、组织结构： 海关总署：下设广东分署，在上海和天津设立特派员办事处 。（海关总署缉私局） 直属海关：共有41个，负责管理一定区域范围内海关业务。（各直属海关缉私局） 隶属海关：600个（包括办事处），负责办理具体海关业务。（各隶属海关缉私分局） 缉私警察机构：走私犯罪侦查局既是海关总署的一个内设局，已纳入公安序列，实行海关总署和公安部双重领导，以海关领导为主的体制。;海关关衔制度 ;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;北京海关关区分布图示;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .NET 3.5 Client Profile 5.2.0.0. Copyright 2004-2011 Aspose Pty Ltd.;Evaluation only. Created with Aspose.Slides for .N