苏州综合保税区操作实务中英文对 照版.ppt

工艺损耗与损耗的关系Relationship between Process Loss and Loss 工艺损耗（海关概念的）是损耗的一部分 Process loss (defined by the Customs) is one part of the total loss 损耗（企业生产概念的）不一定等于工艺损耗 The loss (defined by company production) can not positively equal to the process loss 工艺损耗的范围≦损耗的范围 The scope of process loss ≦ the scope of loss 例如，以下损耗即为非工艺损耗： For example, the following loss belongs to the loss of non-process （一）因突发停电、停水、停气或者其他人为原因造成保税料件、半成品、成品的损耗； Loss of bonded materials、semi-finished products、finished products caused by sudden power outages，stop the water or gas, other man-made reasons. （二）因丢失、破损等原因造成的保税料件、半成品、成品的损耗； Loss in bonded materials、semi-finished products、finished products caused by lossing or damaging and other reasons. （三）因不可抗力造成保税料件、半成品、成品灭失、损毁或者短少的损耗； Loss of semi-finished and finished products, damage or shortage of losses caused by force majeure （四）因进口保税料件和出口成品的品质、规格不符合合同要求，造成用料量增加的损耗； Loss caused by the increase of the amount of materials due to the fact that the quality and specifications of import bonded materials and export goods do not meet the requirements of the contracts. （五）因工艺性配料所用的非保税料件所产生的损耗； Loss caused by using non-bonded materials of process ingredients （六）加工过程中消耗性材料的损耗。 Loss caused by using expendable materials in processing procedure 另外一些不列入工艺损耗的损耗Other Loss not Included in the Process Loss 因测试、研发、调机、打样、维修所产生的成品（半成品）且不能用于保税出口的，或者期间产生的各类损耗，一律为非工艺损耗； It shall be treated as non-process loss: all kinds of loss and finished products (semi-finished products) that produced for testing, researching and developing, machines setting, sampling, and facility maintenance which can not be used for bonded export. 由于生产订单（或者原料规格）所限，导致的尾料（实为余料）损耗，不列入海关认可的工艺损耗； Surplus materials caused by the restrictions of production orders do not included in Customs-approved process loss. 因不可测定，导致无法量化申报的损耗。 Loss caused by unable to be quantified due to the nature of non-determi