What is the difference between incoming processing and incoming deep processing?

The differences between feed processing and feed deep processing are as follows:

1. The process is different.

After the processing of imported materials needs to be filed with the local customs, the first copy of the application form shall be retained, and the remaining three copies shall be returned and transferred out of the enterprise to the transfer enterprise;

Within 20 days from the date of filing with the customs of the place of transfer, the enterprise of deep processing of imported materials shall hold the remaining three copies of the application form, fill in the relevant contents of the enterprise, and go through the reporting procedures and sign the seal of the customs at the place of transfer.

2. The characteristics are different.

In the import processing of imported materials and parts and export finished products are two independent transactions, import processing enterprises need to raise funds from abroad to purchase materials and parts, and then sell to foreign markets, and assembly and processing ** is a transaction speed of the two aspects of the ownership of materials and finished products are owned by the entrusting party, the undertaker does not need to pay import fees and does not bear the risk of sales.

The import deep processing enterprises obtain the profit of the export of finished products, the size of the profit depends on the export of the finished product market, and the processing and assembly, the undertaker collects the labor fee, the size of the labor payment to the cost of labor, that is, the wage level as the basis of accounting. Compared with the two, the benefits of feed processing** are greater than those of processing and assembly**, but the risks are also greater.

3. The nature is different.

The import processing operator must be an import and export company with the right to operate foreign trade and export approved by the competent department or its authorized competent department, and other units and individuals shall not operate.

The imported raw materials purchased with foreign exchange for deep processing of imported materials and parts must be processed into finished products for export, and the ownership belongs to the operator, and the operator is responsible for his own profits and losses.

Encyclopedia - deep processing carryover.

Encyclopedia - Feed processing.

Imported deep processing means that after the raw materials enter the country, the raw materials are not directly exported by the enterprise after processing, but are resold as intermediate products to downstream enterprises in China for further processing. This process is called "deep processing carryover".

Incoming processing means that after the material comes in, it is processed into a finished product by the processing enterprise and then directly exported.

One is that the finished product is directly exported to overseas or bonded areas, and the other is that the finished product is carried over to the downstream manufacturers, of course, the downstream manufacturers are also doing processing, and the deep processing carryover is also regarded as an export at the customs.

The carry-over of imported materials and deep processing refers to the business activities of the processing enterprise to transfer the products processed by imported materials and parts to another processing enterprise for further processing and re-export, and the processing process involves 2 or even more than 2 enterprises.

The characteristics of incoming processing and incoming processing are:

Characteristics of contract processing.

It is a leading way for foreign businessmen to provide certain raw materials or technical equipment, and export enterprises to process and assemble according to requirements, and collect processing fees for the export of finished products. Contract processing does not occupy capital, and does not consider the risk of sales. The processing of supplied materials does not have the ownership of the product, and the relationship between the export enterprise and the foreign businessman is entrusted and entrusted.

Features of infeed processing.

Import processing is an export enterprise with foreign exchange to purchase raw materials from abroad, after production and processing of re-export of a way of re-export, the use of foreign exchange for processing to occupy working capital, bear the risk of export goods quality and foreign sales of import processing has the ownership of the product, export limb enterprises and foreign businessmen are the first and sell the transaction relationship.

The difference between incoming processing and incoming processing in terms of taxation.

The value-added tax of the goods production enterprises that are processed with imported materials and self-operated or entrusted to export shall be exempted, credited and refunded, and their taxable consumer goods shall be exempted from consumption tax.

Foreign trade enterprises are exempted from value-added tax and refunded by the World Bank, and their taxable consumer goods are refunded to consumption tax.

The export goods processed with supplied materials shall be exempted from value-added tax and consumption tax, and the income obtained by processing enterprises shall be exempted from value-added tax and consumption tax, and the input tax paid for domestic raw materials consumed by export goods.

It shall not be deducted and transferred to the production cost.

The raw materials that have been taxed in the country will not be refunded.

Characteristics of contract processing:

All or part of the raw materials, materials and auxiliary materials are provided by foreign businessmen, and the finished products are handed over to foreign businessmen for sale, and the processing enterprises only charge processing fees.

All or part of the raw materials, materials, auxiliary materials, main parts, accessories and packaging materials shall be provided by foreign businessmen, and the finished products shall be sold by foreign businessmen, but the import of raw materials and the export of products shall be valued separately.

In addition to providing some or all of the raw materials, foreign businessmen also provide some machinery and equipment, tools, molds, etc., and the price is generally repaid from the processing fee.

The use of processing with supplied materials is conducive to fully exploring human resources, increasing foreign exchange earnings, improving industrial production technology, and promoting economic development. Enterprises that carry out processing with supplied materials are mostly located in areas with low labor or land costs, convenient transportation and high freedom of import and export.

Feeding processing features:

1. Chinese enterprises organize raw and auxiliary materials from the international market on their own, and need to pay foreign exchange when importing.

2. Chinese enterprises need to develop the international lead potato market on their own, find customers and contact orders.

3. The Chinese enterprise independently bears the commercial risk for the whole process from the import of raw materials to the sales of finished products.

The difference between the two: the two types of processing of incoming processing and incoming processing have in common that the raw materials and components come from abroad, and the finished products are also sold to foreign markets after processing. But there is a fundamental difference between the two:

In the import processing, the import of materials and parts and the export of finished products are two independent transactions, the import processing enterprises need to raise funds to purchase materials and parts from abroad, and then sell to foreign markets, and the assembly and processing of ** is a transaction of two aspects of the ownership of materials and finished products are owned by the entrusting party, the undertaker does not need to pay the cost of the importer and does not bear the risk of sales.

"Import processing" refers to the purchase of imported raw materials, auxiliary materials, parts and components in foreign exchange, and then export the transaction form after processing finished or semi-finished products. The foreign exchange of imported materials and parts must be the special foreign exchange for import processing: 1. The Ministry of Economic and Trade allocates foreign exchange for import and export processing to the professional import and export corporation and the head office to the branch.

2. The Ministry of Economic and Trade allocates foreign exchange for import processing to the foreign trade bureaus of provinces, municipalities and autonomous districts.

3. All provinces, municipalities and autonomous regions use the land to allocate foreign exchange for raw materials for processing raw materials. 4. The Ministry of Economic and Trade shall allocate foreign exchange for raw materials for processing of imported materials by the Ministry of Economic and Trade to the relevant ministries and bureaus. 5. The foreign exchange for the packaging of export commodities allocated under the allocation is used.

6. The industry and trade company shall be approved by the competent department to add the spring Qi Kai industrial exchange.

Qualifications. 1. The operator must be an import and export company with the right to operate foreign trade and export approved by the competent department or its authorized competent department, and other units and individuals shall not operate.

2. Imported raw materials purchased with foreign exchange, parts and components must be processed into finished products and exported.

3. The ownership of imported materials and processed finished products belongs to the operator, and the operator is responsible for its own profits and losses.

1. The shape and grinding judgment are different. Feed processing requires enterprises to purchase materials from abroad for processing. It is necessary to bear the risk of selling goods, and the processing of incoming materials is entrusted, and the other party provides materials, and the company is only responsible for processing.

2. The ownership is different. Import processing, until the goods are delivered, the ownership belongs to the processing enterprise. Incoming processing, from the hole in the hole in the material provided by the other party, so the processing enterprise itself does not have ownership.

3. The implementation of taxes is different. Import processing enterprises shall be implemented according to the method of exemption and credit. Export goods processed with supplied materials shall be exempted from tax on the increase and bending of the value and consumption tax.

The similarities between incoming processing and incoming processing: both belong to processing, and they all need to be imported manually, and the value-added tax and customs duties of the import link are temporarily not paid when importing.

The differences between incoming processing and incoming processing are as follows:

1. The concept is different.

Import processing refers to the purchase of raw materials, components or parts in the international market with its own foreign exchange, and the processing and assembly of finished products according to their own design, and then exported to foreign markets. This practice is also known as in-in-out-feed in China.

Processing with supplied materials generally refers to processing with supplied materials, which refers to the business of foreign businessmen providing all raw materials, auxiliary materials, parts, components, accessories and packaging materials, providing equipment when necessary, and processing and assembly by the processing unit of the undertaking party according to the requirements of foreign businessmen, and handing over finished products to foreign businessmen for sale.

2. Behavior is different.

Import processing is a procurement act, that is, the payment for the goods needs to be paid, and the right to the goods belongs to the importer. Processing with supplied materials is an entrusted processing behavior, which means that the overseas customer hands over the materials to the domestic factory for processing according to the customer's requirements, and the importer does not need to pay for the goods, and the right to the goods belongs to the overseas customer.

3. Different policies.

Import processing and re-export enjoy tax rebates, that is, domestic consumption of materials and equipment, power, fuel and other inputs can be refunded; The processing of supplied materials is tax-free, and the input items such as materials for domestic consumption need to be transferred out. When the imported material is processed and re-exported, the customer is the importer's own choice, that is, it can be sold to any foreign customer; Processing and re-export with supplied materials can only export the products to the original customer.