《涉外税务》编辑部我公司成立于1989年7月18日，是有进出口经营权的进料加工复出口中外合资企业，在九六年税务变更登记时定为小规模纳税人，今来电特向贵部请教：1．我公司生产淡季时，外接外单位（属外资企业，产品全部出口）部价加工单，仅收取加工资，这部份加工费是否需 The editorial department of “Foreign Taxation” was established on July 18th, 1989. It is a Sino-foreign joint venture enterprise that has import and export operation rights for processing, processing, and re-export, and was designated as a small-scale taxpayer during taxation change registration in 1996. Special advice to your department: 1. When the company manufactures in the off-season, external processing units for external units (which are foreign-funded enterprises and all products are exported) receive processing fees, and whether or not this processing fee is required