“保税一日游”业务是出口复进口业务的俗称，是利用保税物流园区的“入区退税”政策，以“先出口，再口”的方式，解决加工贸易深加工结转手续复杂、深加工增值部分不予退税等问题。在保税物流园区“一日游”业务出现前，加工贸易企业一般将货物出口至香港等境外地，再办理进口手续，较之物流园区“一日游”业务，境外一日游周期长，手续复杂，运输成本高。企业进料加工，深加工，结转货物如需内销不用先出口到香港再申报进口，运用保税物流园“境内关外”的特殊功能，即货物出口到保税物流园即视同离境，可办理退税。企业只需再从保税物流园将货物进口即可完成进出口程序，这样一来可大大节省运输费用和时间。保税物流园的特殊功能和政策优势不但为企业节省了大量的运费成本，而且增强了企业产品的价格竞争力。 保税一日游同样适合于一般贸易企业与加工贸易型企业之间的交货方式，则要根据收发货不同而为两种情况。
（1）如果发货方是一般贸易企业，收货方是加工贸易企业，交货方式如下：
卖方——一般贸易企业将货物出口到保税物流园（达到退税或交货目的），买方——加工贸易企业用手册从保税物流园报进口（只需要手册备案就好了，不需要交税）。
（2）如果发货方是加工贸易企业，收货方是一般贸易企业，交货方式如下：
卖方——加工贸易企业将货物出口到保税物流园（达到手册核销目的），买方——一般贸易企业报进口。
保税区一日游的流程：出口复进口（一日游） 客户交单→安排拖车拖货→出口报关车辆入区交柜→进口报关→安排拖车入区提柜→工厂卸货
广州保税区物流仓库面积：6000平米，广州保税区仓库，方便物流操作。集仓储，运输，进出保税区报关报检，装卸等一条龙服务。 | "Bonded one-day tour" business is commonly known as the export and import business, is the use of bonded logistics park "tax rebate" policy, "export first, then export" way, to solve the processing trade deep processing carry-over procedures complex, deep processing value-added part does not refund and other problems.Before the "one-day tour" business appeared in the bonded logistics park, processing trade enterprises generally exported goods to Hong Kong and other overseas places, and then went through import procedures. Compared with the "one-day tour" business in the logistics park, the overseas one-day tour has a longer period, complicated procedures and high transportation costs.Enterprises feed processing, deep processing, cargoes carried forward if the domestic market does not need to export to Hong Kong before the declaration of import, the use of bonded logistics park "inside and outside the customs" special function, that is, the export of goods to the bonded logistics park is regarded as departure, tax rebate can be handled.Enterprises only need to import goods from the bonded logistics park to complete the import and export procedures, which can greatly save transportation costs and time.The special functions and policy advantages of bonded logistics park not only save a lot of freight costs for enterprises, but also enhance the price competitiveness of enterprise products. Bonded one-day tour is also suitable for general trade enterprises and processing trade type of enterprises between the way of delivery, according to the receipt and delivery of different and for two cases. (1) if the consignor is a general trading enterprise and the consignee is a processing trading enterprise, the delivery method is as follows: Seller -- general trading enterprises export goods to the bonded logistics park (to achieve the purpose of tax refund or delivery), buyer -- processing trade enterprises use the manual to import from the bonded logistics park (only need the manual for the record, do not need to pay taxes). (2) if the consignor is a processing trade enterprise and the consignee is a general trade enterprise, the delivery method is as follows: Seller -- processing trade enterprise exports goods to bonded logistics park (to achieve the purpose of verification and cancellation of the manual), buyer -- general trade enterprise imports. Procedures of one-day tour in bonded area: export and import (one-day tour), customer's delivery of documents, arrangement of trailers to tow goods, export declaration vehicles into the area to deliver containers, import declaration, arrangement of trailers into the area to pick up containers, factory unloading Guangzhou bonded area logistics warehouse area: 6000 square meters, guangzhou bonded area warehouse, convenient logistics operation.Set warehousing, transportation, entry and exit of the bonded area customs inspection, loading and unloading and other one-stop services. |
