It is a trade mode of processing trade, it is generally provided by the foreigners of certain raw materials, semi-finished products, parts, components, meta-equipment (if necessary, also provide technical equipment), by our processing enterprises in accordance with the requirements of the foreigners for processing and assembly, the finished product to the foreigners to sell by us to collect the processing fee of a trade mode.
What is the meaning of processing with supplied materials
It refers to the processing trade in which imported materials are supplied by foreigners, no remittance is paid at the time of import, and the finished products are sold by foreigners, and the operating enterprises collect the processing fee, and the ownership of the imported raw materials and the right to income belongs to the foreigners. Incoming processing and assembly trade is one of the main modes of foreign trade, and it is a trade mode corresponding to general trade. Incoming processing is also known as the two-end processing production form. Refers to international trade, by foreign manufacturers to provide raw materials, in accordance with the specified product specification standards and quality requirements for processing and production, finished products shipped to the other side of a form of production and trade. Specific practices are: ① by foreigners to provide all or part of the raw materials, materials, auxiliary materials, finished products to foreigners for sale, processing enterprises only charge processing fees; ③ by foreigners to provide all or part of the raw materials, materials, auxiliary materials, master, accessories and packaging materials, finished products to foreigners for sale, but the import of raw materials and products exported at a price respectively; ③ in addition to foreigners to provide part of the raw materials, or all, but also to provide some of the machinery and equipment, tools, molds, etc., its price In addition to providing some or all of the raw materials, foreigners also provide some machinery and equipment, tools, molds, etc., the price is generally reimbursed from the processing fee. The use of trade in the form of processing, is conducive to the full exploitation of human resources, increase foreign exchange earnings, improve industrial production technology, and promote economic development. Enterprises engaged in processing with supplied materials are mostly arranged in areas with lower labor or land costs, convenient transportation and higher freedom of import and export trade. Such as the coastal areas of Guangdong and Fujian provinces in China, since the 1980s, the form of production and trade in the form of processing has been the rapid development.
What is the meaning of the trade in contract processing?
It refers to the processing trade in which the imported materials are provided by foreigners, no remittance is paid at the time of import, the finished products are sold by foreigners, and the operating enterprises collect the processing fee, and the ownership of the imported raw materials and the right to income belongs to the foreigners. Incoming processing and assembly trade is one of the main modes of foreign trade, and it is a trade mode corresponding to general trade. Incoming processing is also known as the two-end processing production form. Refers to international trade, by foreign manufacturers to provide raw materials, in accordance with the specified product specification standards and quality requirements for processing and production, finished products shipped to the other side of a form of production and trade. Specific practices are: ① by foreigners to provide all or part of the raw materials, materials, auxiliary materials, finished products to foreigners for sale, processing enterprises only charge processing fees; ③ by foreigners to provide all or part of the raw materials, materials, auxiliary materials, master, accessories and packaging materials, finished products to foreigners for sale, but the import of raw materials and products exported at a price respectively; ③ in addition to foreigners to provide part of the raw materials, or all, but also to provide some of the machinery and equipment, tools, molds, etc., its price In addition to providing some or all of the raw materials, foreigners also provide some machinery and equipment, tools, molds, etc., the price is generally reimbursed from the processing fee. The use of trade in the form of processing, is conducive to the full exploitation of human resources, increase foreign exchange earnings, improve industrial production technology, and promote economic development. Enterprises engaged in processing with supplied materials are mostly arranged in areas with lower labor or land costs, convenient transportation and higher freedom of import and export trade. For example, in the coastal areas of Guangdong and Fujian provinces in China, the form of production and trade of processing has developed rapidly since the 1980s.
What is the difference between general trade and incoming processing and incoming processing
a. The so-called incoming processing is that your upstream customers give you an order but do not provide the raw materials for the required parts or other components of the components, while incoming processing refers to the customer to provide raw materials or other components of the components. With the simplest concept is that the incoming processing you have to find your own suppliers to provide you with raw materials you to process; while the incoming processing is the customer to provide you with raw materials you directly processed. b. Similarities 1, raw materials from abroad, finished products sold abroad. 2, materials are bonded goods. 3, the same purpose of processing, are to earn foreign exchange. 4, the import of materials free of license. 5, even the implementation of the contract registration and filing, the establishment of security deposit accounts. 6, are to handle the write-off. Differences 1, the incoming material belongs to a transaction, a contract, the incoming material belongs to more than one transaction, the finished product can be sold to more than one country. 2, the incoming material is commissioned by both sides, the incoming material is the sale of both sides of the relationship. 3、Incoming materials are processed by the commissioning party to determine the technical requirements of varieties, while incoming materials are processed by us to determine the technical requirements of varieties. 4、We are not responsible for the sale of incoming materials, only charging processing fees, and we sell the finished products on our own, take responsibility for our own profit and loss, and earn profits. c. (1) processing is the other side of the material, we according to its provisions of the color varieties, the number of processing, I charge the other side of the agreed processing costs; into the processing of my own business, their own materials, self-defined varieties of colors, their own processing, self-financing. (2) processing, into a sale, processing and then export is a sale, in the import and export contracts have no connection; processing raw materials import and export of finished products is often a sale, or two related sales, the supply of raw materials is often a finished product to bear the (3) processing of the two sides, generally commissioned the processing relationship, part of the processing of incoming raw materials, although part of our raw materials, to varying degrees. On the existence of trading relations, but generally in order to ensure the timely export of our products, have ordered the other side of the agreement to purchase these products, processing and then export, from the trade object, there is no necessary connection, into the into, out of the into, out of the other side and I are commodity trading relations, not processing relationships. d. processing, refers to the foreigners to provide all or part of the raw materials, auxiliary materials, parts, components, components, ancillary parts and packaging (referred to as materials, pieces), if necessary, also provide machinery and equipment, by the Chinese side of the foreigner's requirements for the production of processing and assembly, the finished product to the foreigner's sales, the Chinese side of the form of cooperation in the form of processing fees. Processing of imported materials are not required to pay foreign exchange, the export of goods is also charged only fees; processing and production of assembled products belong to the ownership of the material, the product must be reshipped for export, processing of import and export of goods under the import and export licensing is not the implementation of the management of import and export licensing and import and export tax. Processing, refers to the import and export business rights of enterprises, specifically for the processing of export commodities with foreign exchange imports of raw materials, auxiliary materials, components, parts, components and packaging materials, processing and production of assembled finished products or semi-finished products, and then exported in the processing trade. e. Goods imported in the form of processing with supplied materials and processing with imported materials are exempted from value-added tax and consumption tax at the import stage. After the export of processed goods, they are exempted from VAT and consumption tax on processed or commissioned processed goods and labor payment. Therefore, it cannot refund the VAT and consumption tax not levied in the importing process. Enterprises engaged in import processing purchase materials in overseas markets and return the products produced to foreign markets; the ownership of imported materials and processed or semi-finished products belongs to the domestic processing units; the import and export of imported and processed goods are allowed to be fully bonded; and the import and export of imported and processed goods under the import and processing contract are exempted from import and export tax. f. Feed processing refers to an enterprise with import and export business rights, in order to process export goods with foreign exchange from abroad to import raw materials, materials, auxiliary materials, components, ancillary parts, parts and packaging materials (hereinafter referred to as imported materials), processed and produced into goods recovered and re-exported a mode of export trade. Processing is a mode of trade in processing trade, it is generally provided by foreign raw materials, semi-finished products, parts and components, meta-equipment (if necessary, also provide some technical equipment), by our processing enterprises according to the requirements of foreign processing and assembly, the finished product to the foreigners to sell by us to collect the processing fees of a mode of export trade. The determination of the processing business, generally based on the Customs signed customs declaration of goods exported for processing and "processing registration manual" shall prevail.
Domestic processing how to do
Processing is generally business orders (most of the trading company), but they do not have enough production capacity, the need to outsource the order to the ability to undertake units or individuals, so that the two sides to earn the right profit. Raw materials are provided by the supplier, and the contractor needs to process the production.
In this process need to pay attention to the following points:
1, the name of the processed product
2, the number of processed;
3, the unit price of processing;
4, the delivery time;
5, the field needs to be defined clearly who bears the cost of freight;
6, the acceptance criteria, which is very important, because there are many Company contract fraud here, they refuse to harvest the quality of your processed products are not qualified, so that you breach of contract. This point is very Dan!
7, whether the need for a deposit or security deposit, the general need for security deposits, most of the fraudulent companies;
8, the delivery method, is a batch of batch settlement or a *** payment;
9, can be in the local enterprise credit network to view the credibility of this company, such as its registration time, registered capital, whether through the annual inspection, whether the normal business, etc.
General trade, the company has a lot of money to pay for the work of the company, but the company has a lot of money to pay for the work of the company.
What is the difference between general trade and contract processing
General trade is importing foreign products from abroad, or using domestic raw materials/materials to produce finished products for export. General trade under the export, raw materials do not need to use foreign exchange, product exports earned foreign exchange. The foreign exchange collected is the payment for goods. Normal customs duties are paid. The "woman of the same name" may be import processing. Processing to use foreign exchange to purchase raw materials/materials from abroad, the production of finished products exported to foreign countries. The foreign exchange collected is the payment for goods. Imported materials and exports of finished products in two links are normal payment of tariffs. The foreign customers for import and export of import processing may be the same customer or different customers. Incoming processing is for the same foreign customers. By the foreign customers to provide free materials, processed into finished products in the country and exported to the foreign customers. Collected foreign exchange is only the processing fee. Material imported bonded (temporarily tariff-free, such as the material failed to produce finished products are exported, must make up tariffs), exported after the write-off. (Processing trade is a little complicated)
What is the nature of the processing enterprise?
The processing enterprise is a kind of enterprise division, with a strong policy, is in the reform and opening up the early days of *** vigorously pay with the provision of enterprises, but now this kind of enterprise due to the technical content is not high, belongs to the labor-intensive industries, has been gradually eliminated for the coastal areas of China.
The processing enterprise is not in accordance with the ownership of the division, that is, it can be state-owned, collectively owned, can also be privately owned, of course, now privately owned more often.
What qualifications are needed for processing
First, the concept of processing trade tax exemption
The "processing" referred to in this method refers to the provision of certain raw materials, auxiliary materials, parts, components, packaging materials, and, if necessary, the provision of machinery, equipment and production technology by foreign customers. Our enterprises are entrusted to carry out processing and assembly according to the requirements of foreign merchants, and the finished products are sold by the foreign merchants, and our enterprises collect the labor fees according to the contract.
According to the regulations, the export enterprises can apply to the competent tax authorities for the exemption of VAT and consumption tax on the processed or commissioned goods and their processing income after obtaining the "Certificate of Tax Exemption for Incoming Processing Trade" (hereinafter referred to as the "Certificate of Tax Exemption", the format is attached) from the tax authorities. The tax authority responsible for issuing the Tax Exemption Certificate is the Third Branch of Shanghai Municipal State Taxation Bureau (hereinafter referred to as the Third Branch of Municipal Finance and Taxation Bureau).
Second, the scope of enterprises applying for the issuance of Tax Exemption Certificate
Various types of export enterprises, including foreign trade enterprises and production enterprises with import and export operation rights (hereinafter referred to as processing export enterprises), have been recognized as having applied for tax rebates and exemptions for exported goods and have signed contract for processing trade and applied for the Customs Registration Manual for Processing with Raw Materials. The processing of export enterprises will undertake the processing business and then entrusted to other enterprises (hereinafter referred to as processing enterprises) on the import of materials for processing, by the processing of export enterprises responsible for applying for the issuance of "tax exemption certificate".
Third, the tax-free management of processing trade
(a) processing export enterprises to apply for the issuance of "tax exemption certificate"
processing export enterprises should be in the implementation of the contract of processing and tax-free import of the first batch of materials within 20 working days after the tax-free importation of the following information to the municipal tax bureau to apply for the issuance of the "certificate of exemption":
1. Customs certification of the Registration Manual of Incoming Material Processing (the original and a copy of the official seal of the enterprise, the tax authorities to retain a copy);
2. "Processing Trade Business Approval Certificate" issued by the competent department of foreign trade and economic cooperation (the original, the tax authorities to retain a copy);
3. Incoming Material Processing Contract signed by the export enterprise and the foreigner;
4. Contract of Commissioned Processing (contract of incoming materials) signed between the export enterprise and the processing enterprise. Commissioned processing contract signed by the export enterprises and processing enterprises (processing enterprises do not need to provide their own processing);
5. The first batch of materials import declaration;
6. Fill out the "tax exemption certificate" (four copies.) Incoming processing export enterprises using commissioned processing mode, should be completed in accordance with the incoming processing export enterprises and processing enterprises, and indicate the name of the competent tax authorities of the processing enterprise);
7. "Export Goods Tax Refund (Exemption) Recognition Form" (original);
8. Other information required by the tax authorities to be submitted.
If the actual export amount is greater than the contract in the contract implementation, the processing export enterprises should change the "Processing Trade Business Approval Certificate" in the competent department of foreign trade and economic cooperation, and go to the third branch of the municipal tax bureau for the corresponding change procedures.
(B) the tax authorities, "tax exemption certificate" issued
1. Municipal Finance and Taxation Bureau shall review the declared information of the processing export enterprises, and if the conditions are met, issue "tax exemption certificate" for the processing exporters and processing enterprises respectively, and in accordance with the relevant amount of the "Processing Trade Business Approval Certificate" in the "tax exemption certificate", "comments" column. According to the relevant amount in the "Processing Trade Business Approval Certificate", the amount of temporary tax exemption shall be indicated in the column of "Opinion" and stamped with the "Special Seal for Export Tax Refund Business of Municipal Finance and Taxation Branch 3". After retaining the second copy of the Certificate of Tax Exemption and other information, the other information will be returned to the enterprise. In case of changes, the Third Branch of the Municipal Finance and Taxation Bureau shall issue the Certificate of Tax Exemption according to the increased part. For the issued "Tax Exemption Certificate", the third branch of the municipal tax bureau shall inform the enterprises of the "Tax Exemption Certificate" through the "Incoming Processing Write-off Notice" (format attached), so as to urge the enterprises to handle the write-off on time.
2. For the issued Certificate of Tax Exemption, the Third Municipal Finance and Taxation Bureau shall set up an account to register and manage the relevant contents and information, and before the 3rd day of each month, inform the enterprises in writing (including electronic documents) of the number of the issued Certificate of Tax Exemption for the previous month, the name of the export enterprise of Raw Materials Processing or the processing enterprise, the taxpayer identification number, the number of the registration manual of Raw Materials Processing, and the amount of the provisional exemption of tax. Incoming processing export enterprises and their processing enterprises of the competent tax authorities.
3. If the export enterprises applying for processing enterprises apply for issuance of Tax Exemption Certificates, the first and fourth copies of Tax Exemption Certificates signed by the Third Branch of the Municipal Finance and Taxation Bureau shall be handed over to the processing enterprises.
(C) the enterprise temporary tax exemption application for processing
1. processing export enterprises and processing enterprises should be "tax exemption certificate" opened "processing tax exemption declaration schedule" (format attached), and to do one-to-one correspondence. According to the actual foreign processing income in each month or to the processing export enterprises to collect ......
The difference between contract processing and import processing?
(1) The concept of incoming processing, incoming assembly business. Processing, assembly is another trade mode of processing trade, it is generally provided by foreigners with certain raw materials, semi-finished products, parts and components, meta-equipment (if necessary, also provide some technical equipment), by our processing enterprises in accordance with the requirements of foreigners for processing and assembly, the finished product to the foreigners to sell by us to collect the processing fee for a way of export trade. The determination of processing and assembling business is generally based on the customs declaration of processing goods and the registration manual of processing. ①The tax regulations of processing business. -For raw materials, parts, components and equipment imported by export enterprises in the form of "contract processing" trade, the Customs shall exempt them from (bonded) import VAT (or consumption tax). Export enterprises engaging in processing with supplied materials or assembling with supplied parts are entitled to the following preferential tax policies: Processing with supplied materials or assembling with supplied parts is exempted from value-added tax (VAT) (or consumption tax) on the re-exported goods. VAT (or consumption tax) exemption for the income from labor contribution fees obtained by processing enterprises. The input tax paid on domestic goods consumed for exporting tax-exempted goods shall not be deducted or refunded, and shall be included in the production cost. Current input tax to be transferred out = current input tax × (current tax-exempt sales ÷ current total sales) Refund (exemption) of tax on re-export of imported goods (1) The concept of re-export trade of imported materials processing. Processing refers to the import and export business rights of enterprises, in order to process the export of goods with foreign exchange from foreign countries imported raw materials, materials, auxiliary materials, components, ancillary parts, parts and packaging materials (hereinafter referred to as imported materials), processed and produced into the recovery of goods re-exported after a mode of export trade. The import processing re-export business, respectively, the use of different tax policies. ① authorized the establishment of bonded factories, the import of materials to be bonded, the actual export part of the processing to be exempt from tax, the domestic part (not export part) to be taxed. ② imported materials and exported products signed a counterpart contract (including different customers of the counterpart of the joint contract) of import processing, approved by the imported materials to be bonded, after processing the actual export part of the tax exemption. (iii) For those units or processing enterprises which do not have the above conditions of operating imported materials processing, their imported materials can be processed in accordance with the provisions of the "Table of Tax Exemption Ratio of Imported Materials for Imported Materials Processing", respectively, according to the 85% or 95% as the part of the export exemption, and 15% or 5% as the part of the export can not be levied in accordance with the rules and regulations, and can apply to the Customs and Excise Department according to the actual export situation for the replacement of the tax or tax rebate. Implementation of the "first levy and then refund" method of calculating tax rebates for production enterprises to calculate the formula is: Current taxable amount = current domestic sales of goods output tax + current export goods FOB × foreign exchange rate × tax rate - (current input tax + current customs write-off of duty-free imported materials component taxable price × re-export goods tax rate) Current tax refund = current FOB value of exported goods × foreign exchange RMB price × tax rebate rate - current customs write-off of duty-free imported materials component taxable price × tax rebate rate for re-exported goods The formula for "exemption, credit, refund" method of calculating the tax rebate for production enterprises is as follows: Current tax not to be deducted or refunded = current FOB value of exported goods × foreign exchange RMB price × (tax levy rate) ×x foreign exchange RMB price × (tax rate - tax rebate rate) - the current customs write-off of duty-free imported materials component taxable price × (tax rate - tax rebate rate) The current tax payable = the current domestic sales of goods output tax - (the current full input tax - the current non-credit or rebate of tax)
What is the difference between the feed processing trade and the trade of incoming materials processing?
a. The so-called feeding processing is your upstream customers to give you an order but do not provide the raw materials of the required components or other components of the components, while the incoming processing refers to the customer to provide raw materials or other components of the components. With the simplest concept is that the incoming processing you have to look for your own suppliers to provide you with raw materials you to process; while the incoming processing is the customer to provide you with raw materials you directly processed.
b. Similarities 1, raw materials from abroad, finished products sold abroad.
2, materials are bonded goods.
3, the processing purpose is the same, are to earn foreign exchange.
4, the import of materials is exempted from the payment of licenses.
5, even the implementation of the contract registration and filing, the establishment of security deposit accounts.
6, are to handle the write-off.
Difference 1, the incoming material belongs to a transaction, a contract, the incoming material belongs to more than one transaction, the finished product can be sold to more than one country.
2, the two sides of the incoming material is entrusted with the relationship, the two sides of the incoming material is the relationship between the sale.
3, the incoming material by the commissioning party to determine the technical requirements of processing varieties, the incoming material we self-defined processing varieties of technical requirements.
4. We are not responsible for the sale of incoming materials, only the processing fee, we sell our own finished products, self-supporting, profit and loss.
c. (1) processing is the other side of the material, we according to its provisions of the color varieties, the number of processing, I charge the other side of the agreed processing costs; processing is my own business, their own materials, self-defined varieties of colors, their own processing, self-sustainable profit and loss.
(2) into the processing, into a sale, processing and then export is a sale, in the import and export contract is not linked; processing raw materials import and export of finished products is often a sale, or two related sales, the supply of raw materials is often a finished product to bear the person
(3) processing of the two sides, generally commissioned the relationship between the processing of some of the processing of the raw materials, although it includes Part of our raw materials, to varying degrees, there are buying and selling relationships, but generally in order to ensure the timely export of our products, are booked with each other off-take the agreement of these products, processing and then export, from the trade object, there is no inevitable connection, into the into, out of the into, out of the other party and I are the sale of commodities, not the processing relationship.
d. Processing, refers to the foreigners to provide all or part of the raw materials, auxiliary materials, parts, components, ancillary pieces and packaging (referred to as materials, pieces), if necessary, also provide machinery and equipment, by the Chinese side of the foreigners required for the production of processing and assembly, the finished product to the foreigners to sell, the Chinese side of the form of cooperation in the form of processing fees.
The imported materials for processing are not required to pay foreign exchange, and the exported goods are only charged for the payment of fees; the ownership of the processed and assembled products is the owner of the material, the products must be reshipped for export, the import and export of goods under the processing of imported and exported goods, do not implement the import and export licensing management and import and export taxes are not levied.
Feed processing, refers to the import and export business rights of enterprises, specifically for the processing of export commodities with foreign exchange imports of raw materials, auxiliary materials, components, parts, components and packaging materials, processing and production of assembled finished products or semi-finished products, and then exported processing trade mode.
e. Incoming processing, imported goods imported in the form of processing trade, exempted from the import of value-added tax, consumption tax. After the export of processed goods, exemption from VAT and consumption tax on the processing or commissioned processing of goods and labor payment.
Therefore, it is not possible to refund the VAT and consumption tax not levied on imports.
Enterprises engaged in feed processing purchase materials in overseas markets, and the products produced are returned to foreign markets; the ownership of imported materials and processed or semi-finished products belongs to the domestic processing units; the import and export of imported and processed goods are allowed to be fully bonded; imported and exported goods under the contract of feed processing are exempted from import and export tax. f.
Feed processing refers to the enterprises with import and export business rights in order to
Feed processing refers to the enterprise with import and export business rights, in order to process goods for export with foreign exchange from abroad to import raw materials, materials, auxiliary materials, components, ancillary parts, parts and packaging materials (hereinafter referred to as imported materials), the processing and production of goods into goods recovered for re-export of a mode of export trade.
Processing is a processing trade in a trade mode, it is generally provided by foreign raw materials, semi-finished products, parts, components, meta-equipment (if necessary, also provide some technical equipment), by our processing enterprises in accordance with the requirements of the foreign processing and assembly, the finished product to the foreigners to sell by us to collect the processing fee for a way of export trade. The determination of the processing business, generally to the Customs signed customs declaration of goods exported for processing and "processing registration manual" shall prevail.