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——加工贸易成品单耗分类及标准单耗是指加工贸易企业在正常生产条件下加工生产单位成品所耗用料件的数量。单耗包括净耗和工艺损耗。净耗是物化在单位成品中的枓件的数量。工艺损耗是指因加工生产工艺要求．在正常生产过程中除净耗外所必需耗用．且不能物化在成品中的料件数量。工艺损耗率是工艺损耗占全部料件的百分比。根据上述定义可知加工贸易管理中的单耗是指正常生产条件下加工单位成品所耗用的原料的数量。对于非正常条件下产生的高单耗和损耗不能以单耗和损耗向海关申报、备案和核销。按照现行《中华人民共和国海关加工贸易单耗管理办法》(署令第96号)的规定,申报单耗时下列情况不列入工艺损耗范围:
- Unit Consumption Classification and Standard Unit Consumption of Processing Trade Products refers to the amount of materials consumed by the processing trade enterprises for processing the finished products of production units under normal production conditions. Unit consumption includes net consumption and process loss. The net consumption is the number of items that materialize in the unit product. Process loss refers to the processing requirements of the production process. In the normal production process in addition to the net consumption of the necessary consumption. And can not materialize the finished product in the number of pieces. The rate of process loss is the percentage of process loss for all parts. According to the above definition, the unit consumption in the processing trade management refers to the quantity of raw materials consumed by the finished products of the processing unit under normal production conditions. For non-normal conditions, high consumption and loss can not be reported to the customs unit, consumption and loss, filing and verification. According to the current “People’s Republic of China Customs processing unit consumption management approach” (Department of Decree No. 96), the declaration time consuming the following conditions are not included in the scope of process loss: