目前,对国内企业、单位和个人委托外商投资企业加工产品,有关产品税和增值税的规定是:工业企业委托加工产品收回后视同自制产品办理;其他企业、单位和个人一律于委托加工产品收回后在委托方所在地纳税。在实际执行中,由于工业企业委托加工产品收回后一般是用于连续生产,不需纳税(白酒、黄酒 At present, the stipulations on the taxation of products and value-added tax on foreign-invested enterprises entrusted by domestic enterprises, units and individuals are as follows: industrial enterprises entrust processing products to be treated as self-made products after being recovered; all other enterprises, units and individuals shall entrust processing products After the tax return the place of the trustor. In actual implementation, due to industrial enterprises entrusted processing products are generally recovered for the continuous production, without tax (liquor, rice wine