What is the difference between general trade and contract processing and import processing

Generally speaking, it is the opposite of processing. Incoming processing and incoming processing are common processing methods.

Generally, it refers to the import and export mode of unilateral entry into the customs territory or unilateral export of the customs territory, and the goods traded are the normal import and export goods unilaterally sold by the enterprise. Generally, import and export goods are a kind of goods under customs supervision.

Processing is a kind of importing raw materials, materials or parts through a variety of different ways, using the country's production capacity and technology, processing into finished products and then exporting, so as to obtain added value reflected in foreign exchange. Processing is a re-export business characterized by processing, according to the characteristics of the business undertaken, the common processing methods include: incoming processing, incoming processing, assembly business and collaborative production.

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

1, the import of materials and parts and export of finished products are two independent transactions, the import processing of enterprises need to raise funds from abroad to purchase materials and parts, and then sell to foreign markets, and assembly and processing ** into and out of 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 costs and does not bear the risk of sales.

2. In the processing of imported materials, the enterprise obtains the profit of the export finished product, the size of the profit depends on the market of the export finished product, and the processing and assembly, the undertaker collects the labor fee, and the size of the labor payment is based on the cost of labor, that is, the wage level. Compared with the two, the benefits of feed processing** are greater than those of processing and assembly**, but the risks are also greater.

3. Feed processing, enterprises have the autonomy to choose marketable commodities for processing according to their own technology, equipment and production capacity. For processing and assembly, the entrusting party controls the variety, quantity and sales area of production.

1. General** refers to the unilateral import or unilateral export of enterprises with import and export rights in China, and the goods imported and exported according to the general ** transaction method are general ** goods.

2. Imported processing** refers to the business activities in which imported materials and parts are imported by the operating enterprise and the finished products are exported by the operating enterprise. To put it simply, import processing refers to the purchase of materials and parts by domestic enterprises from abroad, and the export of finished products after processing them in China, and the ownership of materials and finished products is domestic enterprises.

Feed processing and general, of course, there is a difference between them, generally, there can be no factory, but in the case of feed processing, this must have a factory, there is processing.

Processing** Processing**, refers to:""Two ends outside", that is, the business activities of the business enterprise importing all or part of the raw and auxiliary materials, parts, components, and packaging materials (hereinafter referred to as materials and parts), and re-exporting the finished products after processing or assembly, including processing with supplied materials and processing with imported materials. To carry out processing**, it is necessary to apply for processing with customs.

Hello, now I am here to answer the above questions for you. The difference between feed processing and general **, the difference between feed processing and general **, I believe that many small partners still don't know, now let's take a look. <>

Hello, now I am here to answer the above questions for you. The difference between feed processing and general **, the difference between feed processing and general **, I believe that many partners do not know, now let's take a look!

1. The difference between general export and deep processing of imported materials is: the former export goods are produced by domestic raw materials, if they are produced with imported raw materials, then the imported raw materials are also imported according to the general **, that is, the import duties and value-added tax are paid in full.

2. Therefore, you can enjoy the tax refund policy.

3. The latter is to use the import processing manual for bonded import processing, and after primary processing, it is carried over to the finished product after deep processing and then re-exported.

4. Therefore, the export declaration of the two is different, the former has a tax rebate (if any), and the latter has no tax refund (because it is bonded, that is, there is no tax refund).

5. These are the main differences between the two.

In practice, incoming processing refers to the fact that your company pays foreign exchange to purchase raw materials for import and processing and then exports.

The key point is that you need to pay VAT on imports and foreign exchange payments, but you do not need to pay import duties and you can also enjoy a tax refund for the value-added part after exporting.

Incoming processing means that your company's customers have paid foreign exchange for the purchase of raw materials, and your company only needs to import fabrics without paying foreign exchange.

The key point is that you don't have to pay foreign exchange or any taxes. However, you will not be eligible for a tax refund after export.

The rest of the practices, whether paper or e-manual, are much the same.

The general customs declaration is paper on-site customs declaration, as well as paperless customs clearance: paperless customs clearance is the use of formatted document entry and conversion software by enterprises, the paper customs declaration documents into formatted data, through the "China e-port" network system to the customs for electronic declaration; The customs uses the H883 EDI system to realize computer electronic document review and manual professional paperless document review without changing the overall process of the current customs clearance operation. After inspecting and releasing the goods, the enterprise submits the paper documents to the customs, and the customs checks the paper documents, handles various visa procedures, and issues the export tax rebate copy, foreign exchange verification copy and tax and fee payment voucher of the customs declaration.

Generally** is the ordinary **, processing **, mainly refers to external processing and assembly, small and medium-sized compensation ** and imported processing**, processing ** imported items are bonded, not allowed to be sold domestically, all domestic sales of processing ** items must pay customs duties, value-added tax and consumption tax!

1. Processing with supplied materials refers to the provision of all or part of the raw materials, materials, accessories, parts, components, accessories and packaging materials by foreign businessmen, and the provision of equipment when necessary, and the processing units of our company shall process and assemble according to the requirements of foreign businessmen Huling, and the finished products shall be handed over to foreign businessmen for sale, and we will collect labor fees. The business of paying for the equipment provided by foreign businessmen and paying for the repayment by our employees.

Import processing refers to the business of enterprises with import and export rights to purchase imported raw materials, materials, auxiliary materials, components, parts, accessories and packaging materials with foreign exchange and then export them after processing finished or semi-finished products.

The import materials and parts are different: all imported materials and parts under the import processing and processing are purchased by us with foreign exchange. The imported materials and parts under the processing of incoming materials shall be provided by foreign businessmen free of charge. The risks of incoming processing are greater than those of incoming processing.

The buyers and sellers of imported and exported goods are different: since the imported materials are processed at different prices, the foreign businessmen who import the materials are not necessarily the buyers of our finished products for export. The buyer and seller of the import and export goods processed with the same materials must be the same foreign businessman.

The settlement of foreign businessmen is different: for our export goods under the import processing, foreign businessmen pay according to the general method of training and reform, and we collect foreign exchange. Our export goods under the processing of incoming materials are not priced, and we only collect labor fees according to the contract.

The way of tax rebate is different: the method of "first levy and then refund" is implemented for processing and re-export goods with imported materials; The processing and re-export of goods with supplied materials shall be carried out in the manner of "no levy and no refund".

Processing with supplied materials is regarded as the sale of tax-exempt goods, so the VAT input tax borne by the materials purchased in China cannot be deducted. Processing with imported materials is regarded as the sale of self-produced goods, and the zero tax rate is applicable to exports, which can be deducted from the VAT input tax borne by the purchased materials.