Processing trade refers to the business activities of enterprises that import all or part of raw and auxiliary materials, spare parts, components and packaging materials (hereinafter referred to as materials) and then process or assemble them into finished products for re-export, including processing with supplied materials and feeding.
Processing with materials refers to the business activities that imported materials and parts are provided by overseas enterprises, and the operating enterprises import, process or assemble according to the requirements of overseas enterprises without paying foreign exchange, only charging processing fees, and the finished products are sold by overseas enterprises.
Feed processing refers to the business activities of operating enterprises to import materials and parts with foreign exchange payment and export finished products.
References:
Measures of People's Republic of China (PRC) Customs on the Supervision of Trade Goods in Canada
What trade forms does processing trade include?
Incoming materials, incoming materials and businesses with bonded areas should also be counted.
What do general trade, processing trade and bonded trade mean respectively, and what is the relationship between them?
General trade is a normal international business and a basic type of customs supervision.
The Chinese side of processing trade often corresponds to a processing manual. Raw materials purchased from abroad are in bonded state and do not need to be taxed. After being processed into finished products, they must be shipped abroad.
If it needs to be sold to China, it needs to be taxed according to general trade.
All or at least part of the raw materials of processing trade need to be imported from abroad, made into finished products in bonded state, and then exported.
In this way, enterprises can import raw materials without paying taxes in China.
Processing trade is a form of trade that imports the means of production and then exports it abroad after completion to earn processing fees. Its characteristic is "two ends are outside".
Enterprises enjoy the relevant convenience measures of bonded when carrying out import and export customs clearance of processing trade. Compared with processing trade, other trade other than processing trade can be called general trade.
Generally, bonded trade is not mentioned. Bonded is a customs system, which can be simply understood as "deferred tax payment, and the customs reserves the right to levy taxes".
What is the difference between general trade and processing trade?
Processing trade with materials is processing and assembling trade with materials, also called processing with materials. Refers to the processing trade in which foreign businessmen provide imported materials and parts, do not pay foreign exchange when importing, sell finished products and charge processing fees for operating enterprises. The ownership and income rights of imported raw materials belong to foreign investors.
Processing and assembly trade with supplied materials is one of the main ways of foreign trade, and it is a trade method corresponding to general trade.
Feed processing trade, referred to as feed processing for short, refers to the processing trade in which imported materials and parts are imported by operating enterprises and finished products are exported by operating enterprises. The ownership and income right of imported raw materials belong to the operating enterprise.
Feed processing trade and incoming processing trade are the main ways of processing trade, and processing trade corresponds to general trade.
Difference: Processing with supplied materials means that customers provide raw and auxiliary materials for the production of a certain product, and you don't need to purchase them.
Feed processing means that customers place orders, but all the raw materials needed to produce this product are borne by your company.
What is the form of processing trade?
Processing trade forms are generally divided into processing with supplied materials and processing with supplied materials. Processing with materials means that foreign customers send you raw materials, and then you process the raw materials into products for export and charge a fixed processing fee.
Feed processing means that foreign customers need a certain product, but there are no raw materials at home and they need to be imported from abroad, but this raw material is imported at your own expense, and then the product is exported to foreign customers.
What is the classification basis of processing trade enterprises?
First, processing trade enterprises, including operating enterprises and processing enterprises registered by the customs.
2. Operating enterprises refer to all kinds of import and export enterprises and foreign-invested enterprises that are responsible for signing import and export contracts for processing trade, as well as foreign processing and assembly service companies that have been approved to obtain business licenses for processing materials.
3. Processing enterprises refer to production enterprises that are entrusted by operating enterprises to process or assemble imported materials and have legal person status, and factories established by operating enterprises that do not have legal person status but have relatively independent accounting and have handled industrial and commercial business licenses (permits).
The fourth is the contractor, which refers to the enterprise or individual who signs a processing contract with the operating enterprise and undertakes the outsourcing processing business entrusted by the operating enterprise.
The above is the classification of processing trade enterprises, and more attention is paid to W X's "customs clearance consultation"
What does import mean in the import and export of processing trade? What do you mean quit?
The main types of processing trade are processing with supplied materials, processing with supplied materials and OEM. Among them, the import declaration amount of raw materials, raw materials and marks provided by the entrusting party is the import in the import and export of processing trade; The export of finished or semi-finished products after processing is the export in the import and export of processing trade.
The export value of processing trade generally refers to the amount declared when the finished or semi-finished products processed under processing trade are exported.
Imported equipment without processing trade, export processing trade-if the processing party of processing trade imports equipment to process the products entrusted by the entrusting party, it belongs to general trade, that is, the imported equipment itself does not belong to the category of processing trade, and if the entrusting party temporarily provides it to complete a certain process in the processing process, or temporarily rents imported equipment, it does not belong to the category of processing trade.
Discharge treatment? What do you mean? If you are the principal, that is, you provide raw materials to foreign processors and recycle products, then this is processing trade in itself, but at this time you are the principal.
What are the trade terms in processing trade?
Incoterms 20 10 is the latest version of Incoterms.
Involving 1 1 common trade terms.
Mainly to divide the rights and obligations of buyers and sellers.
What are the characteristics of processing trade?
Broadly speaking, processing trade means that foreign enterprises (usually enterprises in industrialized countries and newly industrialized countries or regions) transfer part of their production capacity to the host country by way of investment or use the existing production capacity of the host country to process and assemble products for themselves, and then ship them out of the host country for sale. In a narrow sense, processing trade is a trade in which some countries adopt customs bonded supervision over incoming materials or feed processing. The characteristics of processing trade are mainly reflected in the difference from general trade: 1. Judging from the source of goods involved in trade, general trade goods mainly come from domestic factor resources, which conforms to the country's rules of origin; Processing trade goods mainly come from foreign factor resources, which do not conform to China's rules of origin and are only processed or assembled in China. 2. From the income analysis of enterprises engaged in trade, the income of enterprises engaged in general trade mainly comes from the difference between production cost or acquisition cost and international market price; Enterprises engaged in processing trade only charge processing fees in essence. 3. From the tax point of view, the import link tax should be paid for general trade imports, and part of the tax should be returned after the value-added tax is levied on exports; The imported materials and parts of processing trade are not subject to import link tax, but are bonded under customs supervision, and value-added tax is no longer levied when exported.
What are the aspects of international trade?
International trade consists of import trade and export trade, so it is sometimes called import and export trade. Second, international trade can be divided into 1 by commodity form. Tangible trade: the import and export of goods in kind. Such as machines, equipment, furniture, etc. They are all goods in physical form, and the import and export of these goods is called visible trade. 2. Invisible trade: the import and export of technologies and services without physical form. Transfer of patent use rights, transnational services provided by tourism, financial and insurance enterprises, etc. They are all goods without physical form, and their import and export are called invisible trade. Third, according to the relationship between producing countries and consuming countries in trade, international trade can be divided into 1. Direct trade: refers to the behavior of commodity producing countries and commodity consuming countries buying and selling commodities without going through a third country. The exporting country of trade is called direct export, and the importing country is called direct import. Indirect trade and entrepot trade: refers to the behavior of commodity producers and consumers buying and selling commodities through a third country. In indirect trade, producers are called indirect exporters, consumers are called indirect importers, and third countries are entrepot countries, and third countries are engaged in entrepot trade. Four, according to the content of trade: service trade, processing trade, commodity trade and general trade.