《物流专业英语》27《物流专业英语》Unit27Bondedlogistics第三版新编

授课日期_______年___月___日授课教师授课专业/班级______专业______班级讲授单元Unit27单元讲授时长二学时讲授内容物流术语、课文、课堂练习教学任务：掌握本单元的物流专业术语掌握本单元的核心概念熟悉本单元的常用物流英语表达法熟悉本单元的物流流程第一部分Section1本单元核心术语Coretermsbondedlogistics保税物流securedarea受保护区dutiablegoods应税商品customssupervision海关监管bondedwarehouse保税仓库customsauthority海关当局preferentialpolicies优惠政策exportprocessingzone出口加工区第二部分Section2本单元核心概念CoreconceptsWhatisbondedlogistics?什么是保税物流？Bondedlogisticsreferstoarangeofspecialoperationsoftenconductedinawarehouseorothersecuredareainwhichdutiablegoodsmaybestored,manipulated,orundergomanufacturingoperationswithoutpaymentofduty.保税物流是指通常在仓库或其他保障区域所进行的一系列的特殊运作，在此应税货物被储存、处理或经过制造过程而无需支付关税。课堂教学之——Step1

单词领读由教师当堂领读生词纠正学生的发音领读完之后给学生留出5分钟的时间来温习单词。课堂教学之——Step2

重点内容掌握核心术语学习时间5分钟课堂教学之——Step3

难点学习理解并背诵核心概念学习时间5分钟课堂教学之——Step4

课文学习理解课文的意思对难句进行语法和结构讲解学习时间30分钟课文学习提示：教师在讲解课文时，除对课文进行翻译之外，还要顺带讲解一下难句的语法结构。Whatisbondedlogistics?什么是保税物流？Bondedlogisticsreferstoarangeofspecialoperationsoftenconductedinawarehouseorothersecuredareainwhichdutiablegoodsmaybestored,manipulated,orundergomanufacturingoperationswithoutpaymentofduty.Itmaybemanagedbythestateorbyprivateenterprise.Inthelattercaseacustomsbondmustbepostedwiththegovernment.Thissystemexistsinalldevelopedcountriesoftheworld.保税物流是指通常在仓库或其他保障区域所进行的一系列的特殊运作，在此应税货物被储存、处理或经过制造过程而无需支付关税。它可以由国家或私营企业来管理。在后者的情况下，必须向政府支付海关担保。世界上的所有发达国家都存在这个制度。Howdoesbondedlogisticswork?保税物流如何运作？Uponentryofgoodsintothewarehouse,theimporterandwarehouseproprietorincurliabilityunderabond.Thisliabilityisgenerallycancelledwhenthegoodsare:在货物进入仓库时，进口商和仓库所有者就会根据契约承担责任。当商品出现下列情况时该责任一般来说就会终止：exported;ordeemedexported;withdrawnforsuppliestoavesseloraircraftininternationaltraffic;destroyedunderCustomssupervision;orwithdrawnforconsumptiondomesticallyafterpaymentofduty.商品已出口；或被认为是已出口；商品在国际运输中被提取出来供给船舶或飞机；在海关监管下销毁；或商品在支付关税后被提取出来用于国内消费。Whilethegoodsareinthebondedwarehouse,theymay,undersupervisionbythecustomsauthority,bemanipulatedbycleaning,sorting,repacking,orotherwisechangingtheirconditionbyprocessesthatdonotamounttomanufacturing.当商品处于保税仓库时，可以在海关署的监管下进行清理、分类、再包装等操作，或者也可以改变其状况，但这一进程不得构成制造（实质性加工）。Aftermanipulation,andwithinthewarehousingperiod,thegoodsmaybeexportedwithoutthepaymentofduty…经处理后，并且在仓储期内，商品可以出口而无需支付关税…ortheymaybewithdrawnforconsumptionuponpaymentofdutyattherateapplicabletothe

goodsintheirmanipulatedconditionatthetimeofwithdrawal.…或者商品也可以在支付关税后提取出来供消费用，其税率适用于提取商品时的处理状况。IntheUnitedStates,goodsmayremaininthebondedwarehouseuptofiveyearsfromthedateofimportation.在美国，商品自进口之日起可以存放在保税仓库达五年之久。Bondedwarehousesprovidespecializedstorageservicessuchasdeepfreezeorbulkliquidstorage,commodityprocessing,andcoordinationwithtransportation,andareanintegralpartoftheglobalsupplychain.保税仓库提供专业化的储存服务，如深度冷藏或散装液体储存、商品加工、运输协调，并且是全球供应链不可分割的一部分。China’sbondedlogisticspark中国保税物流园区BondedlogisticsparkshavebeensetupinChinatohelpthedevelopmentofamodernlogisticsindustryandtoexpandthefunctionsofbondedareas.保税物流园区在中国建立起来，旨在帮助发展现代物流业并扩大保税物流区的功能。Theparksenjoypreferentialpoliciesthatapplytobondedareasandexportprocessingzones.这些园区享受适用于保税区和出口加工区的优惠政策。Enterprisesalsobenefitfromotherspecialregulatoryareas,suchasbondedportsandbondedlogisticscentres.企业也会从其它特别管制区受益，如保税港和保税物流中心。

ThemaindifferencebetweenChina’sbondedareasandfreetradezonesisexportVATrefund.中国保税区与自由贸易区的主要区别是出口退税（退回增值税）。Inexistingregulations,domesticgoodsenteringbondedareascannotbetreatedasexportsandcannotenjoyexportVATrefund在现行制度下，进入保税区的国内商品不能被视作出口，且不能享受出口退税…refundcanonlybeappliedwhenthegoodsactuallyleavethecountry,thusaffectingtheperformanceofthebondedareasinboostingexports.只有在商品实际离开本国时才适用退税政策，因而影响了保税区在促进出口方面的效果。

Moreover,thelocationsoftheexisting15bondedareasareseparatefromtheports,andincomingandoutgoinggoodsneedtogothroughcomplicatedCustomsformalities.再者，现有的15个保税区是与港口分离的，而且出入园区的商品需要办理复杂的海关手续。Thefunctionsofthebondedareasandtheportsare,therefore,notfullyintegrated.因而，保税区和港口的功能没有完全整合起来。PolicyandFunction政策和功能Abondedlogisticsparkisanindependentenclosedzoneestablishedwithintheoriginallyapprovedbondedareaorport.保税物流园区是建立在原先批准的保税区或保税港中的一个独立的封闭区。Thiscreatesadirectpathbetweenthebondedareaandtheportthatisusedspecificallyfordevelopingamodernlogisticscapacity.这就在和专门用于开发现代物流容量的保税区和港口之间创建了一条直接路径。Thissocalled“zone-portinteraction”allowsthebondedlogisticsparktocombinethefunctionofbondedwarehousingwithcargo-handlingandtransporttothenearbyport.这个所谓的“区港互动”使得保税物流区能够把保税仓储的功能与货物相结合---搬运并运输至附近的港口。Thebondedareaandtheportarethereforeintegrated.保税区与港口因而得以一体化。Bondedlogisticsparksenjoypreferentialpoliciesforbondedareasaswellasthoseforexportprocessingzones.保税物流园区享爱保税区的优惠政策，也享受出口加工区的优惠政策。Thesecovertwoareas:customsregulationsandtaxation.这涵盖两个领域---海关规定及征税。WithrespecttotheCustoms:海关方面Goodscomingintothebondedlogisticsparksfromoutsidetheparksaretreatedasexportandgothroughexportdeclarationformalities.从园区外进入保税物流园区的商品被视作出口，并需办理报关手续。GoodscomingintothebondedlogisticsparksfromoutsideChinaarebonded.从中国以外进入保税物流园区的商品被保税。Withinthebondedlogisticsparks,simpleprocessingsuchasclassification,selection,labellingandrepackagingcanbeconducted,whilecommercialretailingandmanufacturingcannot.在保税物流园区内，可以进行诸如分类、拣选、贴标签、再包装等简单加工，但不得进行零售或制造（实质性加工）。

..Withrespecttotaxation:就征税而言Inlinewiththepolicyforexportprocessingzones,goodscomingintothebondedlogisticsparksfromenterprisesoutsidetheparksaredeemedasforexport,andexportVATrefundcanbeapplied.依照出口加工区的政策，从园区外企业进入保税物流园区的商品被视作出口，适用于出口退税（出口退增值税）。Goodswithinthebondedlogisticsparkscanbecirculatedfreelyandnovalue-addedtaxandconsumptiontaxispaid.在物流园区内的商品可以自由流通，无需支付增值税和消费税。GoodsgoingoutofthebondedlogisticsparkstoChinaaredeemedasimport.TheyaretobedeclaredtotheCustomsbytheenterpriseswithinoroutsideoftheparksandaresubjecttotaxorexemptedfromtax,dependingonthearrangement.从物流园区出来流向中国商品被视作进口。商品需要由园区内或园区外的企业向海关申报，并需根据具体安排相应地付税或免税。以上内容为第一学时内所应完成的内容课堂教学之——Step5

阅读材料提示：这部分内容由教师指导，学生自学。以提高学生的自主学能力。Moreonbondedlogistics保税物流再议AProbleminPracticeWithrespecttogoodsexportedtothebondedlogisticsparks,theregulationsclearlystipulate:“Incominggoodstothebondedlogisticsparksfromenterprisesoutsidetheparksshallbedeemedasexport,andenterprisesoutsidetheparksshallapplytothetaxauthoritiesforexportVATrefund(exemption)withtheexportdeclarationformissuedbytheCustomsandotherprescribeddocuments.”However,itisunderstoodthatinrealitysomelocaltaxationauthoritiesputlocalinterestsfirstorunderstandthepolicydifferently.Hence,someenterprisescannotgetexportVATrefundafterexportingtheirgoodstothebondedlogisticsparks,whichimpairstosomeextentthepolicyadvantagesofthebondedlogisticsparksand“zone-portinteraction”.TrendsinDevelopmentChinaisacountrythatcoversavastareaandhasmanyexportingenterprises.Thegrowingdemandforlogisticsservicescannotbesatisfiedeveniftheexistingeightapprovedbondedlogisticsparksareoperatedatfullcapacity.Therefore,ChineseCustomsisstructuringregulatorysystemsandinstitutionsforbondedlogisticsandwarehousingandhasapprovedtheestablishmentofothertypesofspecialareasregulatedbytheCustoms,suchasfreetradeports(forexample,ShanghaiYangshanFreeTradePort),andbondedlogisticscentres(forexample,SuzhouBondedLogisticsCentre).Asthesespecialareashavefunctionsandpoliciessimilartothoseforthebondedlogisticsparks,enterpriseshavemoreoptions.课堂教学之——Step6

课堂练习提示：这部分内容由教师指导，学生自学。以提高学生的自主学能力。

1.AnswerthefollowingquestionsinEnglish:

1.Whatisbondedlogistics?Bondedlogisticsreferstoarangeofspecialoperationsoftenconductedinawarehouseorothersecuredareainwhichdutiablegoodsmaybestored,manipulated,orundergomanufacturingoperationswithoutpaymentofduty.Itmaybemanagedbythestateorbyprivateenterprise.2.What’sthemaindifferencebetweenChina’sbondedareasandfreetradezones?ThemaindifferencebetweenChina’sbondedareasandfreetradezonesisexportVATrefund.3.CandomesticgoodsenteringbondedareasenjoyexportVATrefund？Inexistingregulations,domesticgoodsenteringbondedareascannotbetreatedasexportsandcannotenjoyexportVATrefund–refundcanonlybeappliedwhenthegoodsactuallyleavethecountry.4.Whatisabondedlogisticspark?Abondedlogisticsparkisanindependentenclosedzoneestablishedwithintheoriginallyapprovedbondedareaorport.Thiscreatesadirectpathbetweenthebondedareaandtheportthatisusedspecificallyfordevelopingamodernlogisticscapacity.Thissocalled“zone-portinteraction”allowsthebondedlogisticsparktocombinethefunctionofbondedwarehousingwithcargo-handlingandtransporttothenearbyport.Thebondedareaandtheportarethereforeintegrated.5.Canmanufacturingbeconductedwithinthebondedlogisticspark?Withinthebondedlogisticsparks,simpleprocessingsuchasclassification,selection,labellingandrepackagingcanbeconducted,whilecommercialretailingandmanufacturingcannot.

2.PutthefollowingwordsorphrasesintoChinese:bondedlogistics

bondedport

bondedlogisticscentres

bondedarea

securedarea

free