《物流專業(yè)英語(yǔ)》27《物流專業(yè)英語(yǔ)》Unit27Bondedlogistics第三版新編

授課日期_______年___月___日授課教師授課專業(yè)/班級(jí)______專業(yè)______班級(jí)講授單元Unit27單元講授時(shí)長(zhǎng)二學(xué)時(shí)講授內(nèi)容物流術(shù)語(yǔ)、課文、課堂練習(xí)教學(xué)任務(wù)：掌握本單元的物流專業(yè)術(shù)語(yǔ)掌握本單元的核心概念熟悉本單元的常用物流英語(yǔ)表達(dá)法熟悉本單元的物流流程第一部分Section1本單元核心術(shù)語(yǔ)Coretermsbondedlogistics保稅物流securedarea受保護(hù)區(qū)dutiablegoods應(yīng)稅商品customssupervision海關(guān)監(jiān)管bondedwarehouse保稅倉(cāng)庫(kù)customsauthority海關(guān)當(dāng)局preferentialpolicies優(yōu)惠政策exportprocessingzone出口加工區(qū)第二部分Section2本單元核心概念CoreconceptsWhatisbondedlogistics?什么是保稅物流？Bondedlogisticsreferstoarangeofspecialoperationsoftenconductedinawarehouseorothersecuredareainwhichdutiablegoodsmaybestored,manipulated,orundergomanufacturingoperationswithoutpaymentofduty.保稅物流是指通常在倉(cāng)庫(kù)或其他保障區(qū)域所進(jìn)行的一系列的特殊運(yùn)作，在此應(yīng)稅貨物被儲(chǔ)存、處理或經(jīng)過(guò)制造過(guò)程而無(wú)需支付關(guān)稅。課堂教學(xué)之——Step1

單詞領(lǐng)讀由教師當(dāng)堂領(lǐng)讀生詞糾正學(xué)生的發(fā)音領(lǐng)讀完之后給學(xué)生留出5分鐘的時(shí)間來(lái)溫習(xí)單詞。課堂教學(xué)之——Step2

重點(diǎn)內(nèi)容掌握核心術(shù)語(yǔ)學(xué)習(xí)時(shí)間5分鐘課堂教學(xué)之——Step3

難點(diǎn)學(xué)習(xí)理解并背誦核心概念學(xué)習(xí)時(shí)間5分鐘課堂教學(xué)之——Step4

課文學(xué)習(xí)理解課文的意思對(duì)難句進(jìn)行語(yǔ)法和結(jié)構(gòu)講解學(xué)習(xí)時(shí)間30分鐘課文學(xué)習(xí)提示：教師在講解課文時(shí)，除對(duì)課文進(jìn)行翻譯之外，還要順帶講解一下難句的語(yǔ)法結(jié)構(gòu)。Whatisbondedlogistics?什么是保稅物流？Bondedlogisticsreferstoarangeofspecialoperationsoftenconductedinawarehouseorothersecuredareainwhichdutiablegoodsmaybestored,manipulated,orundergomanufacturingoperationswithoutpaymentofduty.Itmaybemanagedbythestateorbyprivateenterprise.Inthelattercaseacustomsbondmustbepostedwiththegovernment.Thissystemexistsinalldevelopedcountriesoftheworld.保稅物流是指通常在倉(cāng)庫(kù)或其他保障區(qū)域所進(jìn)行的一系列的特殊運(yùn)作，在此應(yīng)稅貨物被儲(chǔ)存、處理或經(jīng)過(guò)制造過(guò)程而無(wú)需支付關(guān)稅。它可以由國(guó)家或私營(yíng)企業(yè)來(lái)管理。在后者的情況下，必須向政府支付海關(guān)擔(dān)保。世界上的所有發(fā)達(dá)國(guó)家都存在這個(gè)制度。Howdoesbondedlogisticswork?保稅物流如何運(yùn)作？Uponentryofgoodsintothewarehouse,theimporterandwarehouseproprietorincurliabilityunderabond.Thisliabilityisgenerallycancelledwhenthegoodsare:在貨物進(jìn)入倉(cāng)庫(kù)時(shí)，進(jìn)口商和倉(cāng)庫(kù)所有者就會(huì)根據(jù)契約承擔(dān)責(zé)任。當(dāng)商品出現(xiàn)下列情況時(shí)該責(zé)任一般來(lái)說(shuō)就會(huì)終止：exported;ordeemedexported;withdrawnforsuppliestoavesseloraircraftininternationaltraffic;destroyedunderCustomssupervision;orwithdrawnforconsumptiondomesticallyafterpaymentofduty.商品已出口；或被認(rèn)為是已出口；商品在國(guó)際運(yùn)輸中被提取出來(lái)供給船舶或飛機(jī)；在海關(guān)監(jiān)管下銷毀；或商品在支付關(guān)稅后被提取出來(lái)用于國(guó)內(nèi)消費(fèi)。Whilethegoodsareinthebondedwarehouse,theymay,undersupervisionbythecustomsauthority,bemanipulatedbycleaning,sorting,repacking,orotherwisechangingtheirconditionbyprocessesthatdonotamounttomanufacturing.當(dāng)商品處于保稅倉(cāng)庫(kù)時(shí)，可以在海關(guān)署的監(jiān)管下進(jìn)行清理、分類、再包裝等操作，或者也可以改變其狀況，但這一進(jìn)程不得構(gòu)成制造（實(shí)質(zhì)性加工）。Aftermanipulation,andwithinthewarehousingperiod,thegoodsmaybeexportedwithoutthepaymentofduty…經(jīng)處理后，并且在倉(cāng)儲(chǔ)期內(nèi)，商品可以出口而無(wú)需支付關(guān)稅…ortheymaybewithdrawnforconsumptionuponpaymentofdutyattherateapplicabletothe

goodsintheirmanipulatedconditionatthetimeofwithdrawal.…或者商品也可以在支付關(guān)稅后提取出來(lái)供消費(fèi)用，其稅率適用于提取商品時(shí)的處理狀況。IntheUnitedStates,goodsmayremaininthebondedwarehouseuptofiveyearsfromthedateofimportation.在美國(guó)，商品自進(jìn)口之日起可以存放在保稅倉(cāng)庫(kù)達(dá)五年之久。Bondedwarehousesprovidespecializedstorageservicessuchasdeepfreezeorbulkliquidstorage,commodityprocessing,andcoordinationwithtransportation,andareanintegralpartoftheglobalsupplychain.保稅倉(cāng)庫(kù)提供專業(yè)化的儲(chǔ)存服務(wù)，如深度冷藏或散裝液體儲(chǔ)存、商品加工、運(yùn)輸協(xié)調(diào)，并且是全球供應(yīng)鏈不可分割的一部分。China’sbondedlogisticspark中國(guó)保稅物流園區(qū)BondedlogisticsparkshavebeensetupinChinatohelpthedevelopmentofamodernlogisticsindustryandtoexpandthefunctionsofbondedareas.保稅物流園區(qū)在中國(guó)建立起來(lái)，旨在幫助發(fā)展現(xiàn)代物流業(yè)并擴(kuò)大保稅物流區(qū)的功能。Theparksenjoypreferentialpoliciesthatapplytobondedareasandexportprocessingzones.這些園區(qū)享受適用于保稅區(qū)和出口加工區(qū)的優(yōu)惠政策。Enterprisesalsobenefitfromotherspecialregulatoryareas,suchasbondedportsandbondedlogisticscentres.企業(yè)也會(huì)從其它特別管制區(qū)受益，如保稅港和保稅物流中心。

ThemaindifferencebetweenChina’sbondedareasandfreetradezonesisexportVATrefund.中國(guó)保稅區(qū)與自由貿(mào)易區(qū)的主要區(qū)別是出口退稅（退回增值稅）。Inexistingregulations,domesticgoodsenteringbondedareascannotbetreatedasexportsandcannotenjoyexportVATrefund在現(xiàn)行制度下，進(jìn)入保稅區(qū)的國(guó)內(nèi)商品不能被視作出口，且不能享受出口退稅…refundcanonlybeappliedwhenthegoodsactuallyleavethecountry,thusaffectingtheperformanceofthebondedareasinboostingexports.只有在商品實(shí)際離開(kāi)本國(guó)時(shí)才適用退稅政策，因而影響了保稅區(qū)在促進(jìn)出口方面的效果。

Moreover,thelocationsoftheexisting15bondedareasareseparatefromtheports,andincomingandoutgoinggoodsneedtogothroughcomplicatedCustomsformalities.再者，現(xiàn)有的15個(gè)保稅區(qū)是與港口分離的，而且出入園區(qū)的商品需要辦理復(fù)雜的海關(guān)手續(xù)。Thefunctionsofthebondedareasandtheportsare,therefore,notfullyintegrated.因而，保稅區(qū)和港口的功能沒(méi)有完全整合起來(lái)。PolicyandFunction政策和功能Abondedlogisticsparkisanindependentenclosedzoneestablishedwithintheoriginallyapprovedbondedareaorport.保稅物流園區(qū)是建立在原先批準(zhǔn)的保稅區(qū)或保稅港中的一個(gè)獨(dú)立的封閉區(qū)。Thiscreatesadirectpathbetweenthebondedareaandtheportthatisusedspecificallyfordevelopingamodernlogisticscapacity.這就在和專門用于開(kāi)發(fā)現(xiàn)代物流容量的保稅區(qū)和港口之間創(chuàng)建了一條直接路徑。Thissocalled“zone-portinteraction”allowsthebondedlogisticsparktocombinethefunctionofbondedwarehousingwithcargo-handlingandtransporttothenearbyport.這個(gè)所謂的“區(qū)港互動(dòng)”使得保稅物流區(qū)能夠把保稅倉(cāng)儲(chǔ)的功能與貨物相結(jié)合---搬運(yùn)并運(yùn)輸至附近的港口。Thebondedareaandtheportarethereforeintegrated.保稅區(qū)與港口因而得以一體化。Bondedlogisticsparksenjoypreferentialpoliciesforbondedareasaswellasthoseforexportprocessingzones.保稅物流園區(qū)享愛(ài)保稅區(qū)的優(yōu)惠政策，也享受出口加工區(qū)的優(yōu)惠政策。Thesecovertwoareas:customsregulationsandtaxation.這涵蓋兩個(gè)領(lǐng)域---海關(guān)規(guī)定及征稅。WithrespecttotheCustoms:海關(guān)方面Goodscomingintothebondedlogisticsparksfromoutsidetheparksaretreatedasexportandgothroughexportdeclarationformalities.從園區(qū)外進(jìn)入保稅物流園區(qū)的商品被視作出口，并需辦理報(bào)關(guān)手續(xù)。GoodscomingintothebondedlogisticsparksfromoutsideChinaarebonded.從中國(guó)以外進(jìn)入保稅物流園區(qū)的商品被保稅。Withinthebondedlogisticsparks,simpleprocessingsuchasclassification,selection,labellingandrepackagingcanbeconducted,whilecommercialretailingandmanufacturingcannot.在保稅物流園區(qū)內(nèi)，可以進(jìn)行諸如分類、揀選、貼標(biāo)簽、再包裝等簡(jiǎn)單加工，但不得進(jìn)行零售或制造（實(shí)質(zhì)性加工）。

..Withrespecttotaxation:就征稅而言Inlinewiththepolicyforexportprocessingzones,goodscomingintothebondedlogisticsparksfromenterprisesoutsidetheparksaredeemedasforexport,andexportVATrefundcanbeapplied.依照出口加工區(qū)的政策，從園區(qū)外企業(yè)進(jìn)入保稅物流園區(qū)的商品被視作出口，適用于出口退稅（出口退增值稅）。Goodswithinthebondedlogisticsparkscanbecirculatedfreelyandnovalue-addedtaxandconsumptiontaxispaid.在物流園區(qū)內(nèi)的商品可以自由流通，無(wú)需支付增值稅和消費(fèi)稅。GoodsgoingoutofthebondedlogisticsparkstoChinaaredeemedasimport.TheyaretobedeclaredtotheCustomsbytheenterpriseswithinoroutsideoftheparksandaresubjecttotaxorexemptedfromtax,dependingonthearrangement.從物流園區(qū)出來(lái)流向中國(guó)商品被視作進(jìn)口。商品需要由園區(qū)內(nèi)或園區(qū)外的企業(yè)向海關(guān)申報(bào)，并需根據(jù)具體安排相應(yīng)地付稅或免稅。以上內(nèi)容為第一學(xué)時(shí)內(nèi)所應(yīng)完成的內(nèi)容課堂教學(xué)之——Step5

閱讀材料提示：這部分內(nèi)容由教師指導(dǎo)，學(xué)生自學(xué)。以提高學(xué)生的自主學(xué)能力。Moreonbondedlogistics保稅物流再議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.課堂教學(xué)之——Step6

課堂練習(xí)提示：這部分內(nèi)容由教師指導(dǎo)，學(xué)生自學(xué)。以提高學(xué)生的自主學(xué)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