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生产企业发生进口料件加工复出口货物业务,一般会选择进料加工与来料加工两种贸易方式。在税收上,进料加工方式下,除对签有进口料件和出口成品对口合同的进料加工业务外,一般进料加工复出口业务其进口料件根据规定按85%、95%比例免征关税、增值税等,加工出口后按“免、抵、退”税的规定办理(免)退税。来料加工方式下,海关对企业进口的原材料或零部件等予以保税,加工产品出口时,海关对出口货物及企业收取的工缴费收入免征出口环节的关税、增值税等,但出口货物所耗用国内辅件所支付的进项税额不得抵扣或不予退税。由于我国目前是一种不完全的退税制度,除船舶、汽车、数控机床、印刷电路、铁道机车等极少数产品出口实行增值税零税率(退税率为17%)外,其他产品的退税率都小于征税率,企业对不能抵扣的进项税额需要计入出口产品的加工成本。因此,进料加工与来料加工的税收成本就可能不同。
Production enterprises have imported materials processing re-export of goods business, the general will choose to feed processing and processing two trade. In terms of tax revenue and feedstock processing methods, in addition to the feedstock processing business with the contracted items of imported materials and finished products exported, the imported materials for general re-export processing of imported materials are exempted from the provisions of 85% and 95% respectively Levy customs duties, value-added tax, etc., after processing exports according to “exempt, arrived, retreat” tax regulations (exemption) refund. Under the mode of processing with raw materials, the customs shall provide the bonded products with the raw materials or spare parts imported by the enterprises. When exporting the processed products, the customs shall exempt the export-oriented tariffs and value-added tax on the fee-paying income collected by the export-oriented goods and enterprises, Consumption of domestic accessories paid by the input tax shall not be deductible or not refundable. Since China is currently an incomplete tax refund system, the tax rebate rate for all other products is zero (zero tax) on the export of value added tax on exports of very few products such as ships, automobiles, CNC machine tools, printed circuits and railway locomotives Less than the tax rate, the enterprise can not deductible input tax need to be included in the processing cost of export products. As a result, the tax costs for feed processing and processing may be different.