近来，商界企业家和投资者一直在关注对加工贸易税收政策的调整。目前倾向性的做法是：将现行对外商投资企业以来料加工、进料加工贸易方式进口原材料、零部件（以下简称“料件”），免征进口环节的增值税，加工贸易出口免征加工或委托加工货物及工缴费的增值税，即进口料件保 Recently, business entrepreneurs and investors have been paying attention to the adjustment of the tax policy on processing trade. The current tendentious approach is to exempt the imported raw materials, parts and components (hereinafter referred to as “materials”) imported from foreign-funded enterprises from raw materials processing and feed processing trade, import VAT, import of processing trade exempt from processing Or entrusted with the processing of goods and labor payment of value added tax, that is, imported materials and components