The main raw materials and most of the auxiliary materials for processing companies are imported through customs, and a small number of auxiliary materials are purchased domestically. For materials pu

The main raw materials and most of the auxiliary materials for processing companies are imported through customs, and a small number of auxiliary materials are purchased domestically. For materials purchased domestically, even if a special VAT invoice is obtained, the input tax cannot be deducted but can only be included in the cost. This is because, according to the current tax policy, goods processed with supplied materials and re-exported are subject to the "export tax exemption" management method, that is, the input tax (including input tax on imported materials and domestic materials) will not be deducted, and the final production and processing There are no taxes on links, and there are no tax refunds on exports. This is different from imported processing trade. Domestic materials used by imported processing enterprises can apply for export tax rebates (special value-added tax invoices must be obtained). Therefore, for export enterprises engaged in the re-export business of processing supplied materials, the input tax on taxed raw materials, auxiliary materials, etc. purchased for the production or processing of duty-free goods for re-export cannot be deducted and refunded, but should be accounted for and transferred separately. Included in operating costs for processing incoming materials. If the input tax of taxable and non-taxable items cannot be calculated separately, the input tax of raw materials consumed shall be allocated according to the sales ratio. 2. Tax preferences for processing enterprises with supplied materials According to the provisions of the "Measures for the Administration of Tax Refunds (Exemptions) for Export Goods", after exporting enterprises import raw materials and parts tax-free through the "processing with supplied materials" trade method, they must process the supplied materials with customs approval. The customs declaration form for imported goods and the registration manual for processing with supplied materials must be submitted to the tax authority in charge of export tax rebates to apply for a "Certificate of Tax Exemption for Processing with Incoming Materials", and with this certificate, apply to the tax authorities in charge of taxation for processing or entrusted processing goods and their Value-added tax and consumption tax paid by workers. After the goods are exported, the export enterprise should go through the verification procedures with the tax authority in charge of export tax refund with the export customs declaration form for processing with supplied materials, the registration manual for processing with supplied materials that has been verified by the customs, and the receipt of exchange. If the verification is not done within the time limit, the tax authority in charge of export The tax authorities responsible for the tax refund will work with the customs and the tax authorities in charge of tax collection to make up for the tax and impose penalties in a timely manner. From the above regulations, we know that after importing materials and parts, export enterprises that undertake the processing of supplied materials can apply for "incoming materials processing" with the tax authorities in charge of their export tax rebates with the imported materials processing import declaration form and supplied materials processing registration manual approved by the customs. There is no need to wait for the processing manual to be verified before applying for the "Processing Tax Exemption Certificate".