各省、自治区、直辖市税务局,各计划单列市税务局,海洋石油税务管理局各分局: 为鼓励外商投资企业生产产品出口,扩大出口创汇,对外商投资企业生产的产品不直接出口而转让给另一承接进料加工的外商投资企业进行再加工、装配后出口的有关征免工商统一税问题,经商海关总署同意,特作如下规定: 一、外商投资企业为生产出口产品而进口的原材料、燃料、散件、零部件、元器件、配套件、辅料和包装物料(以下简称“料、件”),属保税货物,由海关实行监管。二、外商投资企业用进口料、件加工成品后不直接出口,而是转让给另一承接进料加工的外商投资企业进行再加工、装配后出口的,应向当地海关申请办理出口手续,同时,承接进料加工 Inland Revenue Department of each province, autonomous region and municipality directly under the Central Government, branches of tax bureau of each state with separate planning and branches of Offshore Oil Taxation Bureau: In order to encourage foreign-invested enterprises to export their manufactured products and expand their export earnings, the products manufactured by foreign-invested enterprises are not directly exported and transferred to other branches A foreign-invested enterprise that undertakes the processing of imported materials for re-processing and export after assembly shall have the special provisions as follows: 1. The raw materials imported by a foreign-invested enterprise for the production of export products, Fuel, spare parts, spare parts, components, accessories, auxiliary materials and packaging materials (hereinafter referred to as “materials and parts”) are bonded goods and are subject to supervision by the Customs. 2. Foreign-invested enterprises that import materials and processed finished products are not exported directly, but are transferred to another foreign-invested enterprise that undertakes the processing of imported materials for reprocessing. After assembling and exporting, they should apply for the export formalities with the local customs and at the same time , Undertake feed processing