【案例】宏发金属材料制造有限公司(以下简称宏发公司)属于增值税一般纳税人,生产经营所需要的有关材料大部分是从外省A公司购进。为了降低运费成本,宏发公司决定把从A公司购进的原材料在当地经过简单加工、处理,变成半成品后再运回公司投入生产。2003年2月,宏发公司租赁A公司 【Case】 Hongfa Metal Materials Manufacturing Co., Ltd. (hereinafter referred to as Hongfa Company) is a general taxpayer of value-added tax. Most of the relevant materials required for production and operation are purchased from Company A of other provinces. In order to reduce freight costs, Hongfa decided to purchase the raw materials from A company in the local simple processing, processing, into semi-finished products and then shipped back to the company to put into production. In February 2003, Hongfa Company leased A Company