国际收支统计间接申报实例分析(2024年版)

（2024年版） 国际收支统计间接申报实例分析编写小组编著 编者按 通过银行进行国际收支统计申报（简称间接申报）是我国国际收支统计体系的重要支柱之一。随着我国持续推进高质量对外开放，涉外主体数量不断增加，涉外贸易和投资等各类业务模式也愈加多样化。为提高统计申报数据的准确性、全面性和及时性，国家外汇局持续通过滚动修订申报制度、加大宣传培训等方式加强对银行和申报主体的业务指导，从源头提高数据质量。《国际收支统计间接申报实例分析》收集整理了申报工作中常见和疑难案例，自2002年初版、2006年修订版和2015年修订版以来，受到了银行、申报主体等各界人士欢迎和好评。2024年本书做了全面修订，补充了大量近年来新出现的申报案例，期望发挥“字典式”辅导的作用，通过详细的解答便利统计申报工作相关人员准确理解申报要求。 因资料整理和案例编写涉及面广，难免有疏漏之处，敬请批评指正。 目录 1.国际收支统计间接申报范围界定.....................................................................................12.居民与非居民身份认定原则.............................................................................................23.境内非居民申报实例.........................................................................................................44.境内居民与境内非居民交易申报实例.............................................................................55.居民与非居民联名账户申报实例.....................................................................................66.货物贸易申报基本原则.....................................................................................................77.一般贸易申报实例.............................................................................................................98.加工贸易与加工服务申报实例.......................................................................................129.区内（保税）货物申报实例...........................................................................................1910.边境贸易申报实例.........................................................................................................2411.对台小额贸易申报实例..................................................................................................2612.寄售代销申报实例.........................................................................................................2713.易货贸易申报实例.........................................................................................................2714.外商投资设备申报实例.................................................................................................2815.黄金贸易申报实例.........................................................................................................2816.药品、医疗仪器费申报实例.........................................................................................2917.展品申报实例.................................................................................................................3018.免税商品申报实例.........................................................................................................3119.模具费申报实例.............................................................................................................3220.易耗货物申报实例.........................................................................................................3321.样品款申报实例.............................................................................................................3322.线下购物、邮购货物申报实例.....................................................................................3423.旅行购物申报实例.........................................................................................................3524.远洋渔业申报实例.........................................................................................................37 25.石油开采申报实例.........................................................................................................4026.采矿申报实例.................................................................................................................4327.建筑安装承包工程申报实例.........................................................................................4328.劳务承包和输出申报实例.............................................................................................4929.个体工商户货物申报实例.............................................................................................5030.离岸转手买卖实例.........................................................................................................5031.网络购物申报实例.........................................................................................................5532.市场采购申报实例.........................................................................................................5733.其他货物贸易申报实例.................................................................................................5934.货物和服务贸易收入存放境外申报实例.....................................................................6135.海运货运费申报实例.....................................................................................................6236.空运货运费申报实例.....................................................................................................6637.客运费申报实例.............................................................................................................6738.包机费申报实例.............................................................................................................6939.机场VIP候机服务费申报实例.....................................................................................7040.邮政及寄递服务申报实例.............................................................................................7141.其他运输方式服务申报实例................................................................