张红月

【摘  要】“一带一路”倡议以来，对外承包企业在境外承接大批建设项目。对于国际承包工程企业来讲，境外建设工程是一个综合了服务贸易和货物贸易的整体，而货物贸易涉及海关、商检、税务、外汇等各个监管部门，其中最为基础的出口货物申报工作则为对外承包企业带来了新的业务。只有足够专业和合规申报，才能规避出口业务中的财务风险和法律风险。论文通过分析对外承包企业通关现状，揭示现行对外承包项目货物出口申报的主要问题并提出一些看法和建议，以期对企业长远发展有所帮助。

【Abstract】Since "the Belt and Road"， foreign contracting enterprises have undertaken a large number of overseas construction projects. For international contracting enterprises， overseas construction projects are an integrated whole of service trade and goods trade， while goods trade involves various supervision departments such as customs， commodity inspection， taxation and foreign exchange， among which the most basic declaration of export goods brings new business to foreign contracting enterprises. Only enough professional and compliance declaration can avoid financial and legal risks in export business. By analyzing the current situation of customs clearance of foreign contracting enterprises， this paper reveals the main problems of export declaration of goods of foreign contracted projects  and puts forward some views and suggestions， so as to help the long-term development of enterprises.

【关键词】对外承包;出口;合规申报

【Keywords】foreign contracting; exports; compliance declaration

【中图分类号】F752.62                               【文献标志码】A                                   【文章编号】1673-1069（2020）06-0160-03

1 引言

近年来，从顶层设计到行业倡议，从国际合作到地方规划，共建“一带一路”总体布局越发明晰，我国对外承包项目也实现量变发展，随着对外承包业务的急速发展，直接提升了对外承包项下货物的出口体量。

2 对外承包工程企业通关现状

2.1 海关AEO高级认证企业享受通关便利措施

海关AEO高级认证（Authorized Economic Operator）是指经过认证的经营者，是世界海关组织根据企业的守法程度、信用状况和安全水平给与的一项认证、认可，并赋予高级认证企业通关便利和优惠措施的一项制度。

具体在通关方面，高级认证企业享有的便利措施可以分为三大类：

①在接受申报、审单、查验、化验等环节，享受优先待遇，高级认证企业享有平均1.2h的通关速度;

②高级认证企业货物查验比例较低，约为千分之三，使得企业的通关效率大幅度提高;