檢視加工贸易合同备案的原始碼

[[File:加工贸易合同备案.jpg|缩略图|[https://image.baidu.com/search/detail?ct=503316480&z=0&ipn=d&word=%E5%8A%A0%E5%B7%A5%E8%B4%B8%E6%98%93%E5%90%88%E5%90%8C%E5%A4%87%E6%A1%88&step_word=&hs=0&pn=4&spn=0&di=23130&pi=0&rn=1&tn=baiduimagedetail&is=0%2C0&istype=0&ie=utf-8&oe=utf-8&in=&cl=2&lm=-1&st=undefined&cs=4093139979%2C294232321&os=1797159164%2C3124108223&simid=0%2C0&adpicid=0&lpn=0&ln=453&fr=&fmq=1619754452169_R&fm=&ic=undefined&s=undefined&hd=undefined&latest=undefined&copyright=undefined&se=&sme=&tab=0&width=undefined&height=undefined&face=undefined&ist=&jit=&cg=&bdtype=11&oriquery=&objurl=https%3A%2F%2Fgimg2.baidu.com%2Fimage_search%2Fsrc%3Dhttp%3A%2F%2Ffile2.renrendoc.com%2Ffileroot_temp3%2F2021-3%2F10%2F5c5c4f54-49a4-4157-89a1-35e467f40102%2F5c5c4f54-49a4-4157-89a1-35e467f401021.gif%26refer%3Dhttp%3A%2F%2Ffile2.renrendoc.com%26app%3D2002%26size%3Df9999%2C10000%26q%3Da80%26n%3D0%26g%3D0n%26fmt%3Djpeg%3Fsec%3D1622346467%26t%3Df805c82e5714c1b9880939dc83c4f029&fromurl=ippr_z2C%24qAzdH3FAzdH3Fooo_z%26e3B6jg6jg15v_z%26e3Bv54AzdH3Frwrj6AzdH3F880daccm9_z%26e3Bip4s&gsm=4&rpstart=0&rpnum=0&islist=&querylist=&force=undefined 原图链接][https://www.renrendoc.com/paper/117205564.html 来自人人网]]]
'''加工贸易合同备案'''是指加工贸易企业持合法的加工贸易合同到主管海关备案，申请保税并领取加工贸易登记手册或其他准予备案凭证的行为。对符合规定的加工贸易合同，海关应当在规定的期限内予以备案，并核发加工贸易登记手册或其他准予备案的凭证。
加工贸易加工企业必须是具有法人资格的生产企业，以及由经营企业设立的虽不具有[[法人资格]]，但实行相对独立核算并已经办理[[工商营业证]]（执照）的工厂；经营企业和加工企业必须已经在海关注册登记；申请备案的加工贸易合同已经由[[商务主管部门]]审核批准。<ref>[https://www.chinanews.com/2001-02-15/26/70255.html 中华人民共和国海关关于异地加工贸易的管理办法]中国新闻网</ref>