委托加工

将自产或委托加工的货物用于非应税项目；

Use goods of self-made or processed under commission in non-taxable items ;

烟叶采购和就地委托加工过程中，流程复杂。

The flow is complex in the process of tobacco leaf procurement and outward processing .

被国内外多家企业委托加工生产自己的品牌U盘，并受到好评。

Domestic and foreign enterprises are processing produce its own brand-U , and was well received .

目的对我国医药行业委托加工的政策环境进行分析，对存在的问题提出改善建议。

ABSTRACT : Objective To analyze the regulations of pharmaceutical industry OEM in China , and to advance some suggestions .

委托加工的应税消费品，按照受托方的同类消费品的销售价格计算纳税；

Taxable consumer goods sub-contracted for processing shall be assessed according to the selling price of similar consumer goods of the sub-contractor .

委托加工的应税消费品，由受托方在向委托方交货时代收代缴税款。

For taxable consumer goods sub-contracted for processing , the tax shall be collected and paid by the sub-contractor upon delivery to the contractor .

委托加工的应税消费品，由受托方向所在地主管税务机关解缴消费税税款。

For taxable consumer goods sub-contracted for processing , the Consumption Tax due shall be paid to the local competent tax authorities where the sub-contractors are located .

开展境外委托加工未必是解决国内产能过剩的唯一途径，也未必能快速收回投资。

International contract manufacturing business might not be the only way to utilize the excess production capability in local manufacturers , nor it would ensure a quick investment return .

客户需提供商标注册证、营业执照税务登记证和组织代码证复印件并签定委托加工合同。

Clients should provide copy versions of trademark registration certificate , business license , tax registration certificate , enterprise code certificate and sign the OEM entrust contract with meisheng .

各类服装服饰生产加工和专业贸易企业，可以承接委托加工定单，有一定的供应能力，良好的品质管理系统，具有一定的设计研发能力。

Various kinds of garment ornaments processing trading enterprises capable of providing OEM services , enjoying large supplying capacity , excellent quality control system capacity in design R & D.

我公司为韩国独资企业，致力于机床铸件及汽车柴油机、柴油机配件及汽车配件在中国国内的委托加工出口业务。

I company for the Korean-owned enterprises , to machine castings and automotive diesel engine , engine accessories and auto parts in China 's domestic commissioned by the export processing businesses .

外商投资高新技术企业对所研究开发的产品，可实行委托加工生产模式，并允许对外租赁自产产品。

A foreign-invested high-tech enterprise may practice the mode of sub-contracting the processing or production of its R & D products , and shall be allowed to lease its own products .

对消费者个人委托加工的金银首饰及珠宝玉石，可暂按加工费征收消费税。

With regard to gold , silver , jewelry , pearl and jade processed on order of individual consumers , consumption tax may temporarily be levied in light of processing charges .

委托加工代理费用确定的合理与否直接影响到委托方和代理方的利益，但传统的方法不能够合理的确定代理费用。

Whether the commission fee is reasonable or not directly affects the benefit both of the client and the agent , however , traditional methods can hardly calculate the commission fee reasonably .

委托加工的应税消费品，委托方用于连续生产应税消费品的，所纳税款准予按规定抵扣。

For taxable consumer goods , sub-contracted for processing used by the contractor for the continuous production of taxable consumer goods , the tax paid can be credited in accordance with the regulations .

商业和服务业企业委托外单位加工完成的商品，以加工前商品的进货原价、加工费用等和应缴纳的税金作为实际成本。

For trading and service enterprises , the historical cost of commodities processed by third parties includes the cost of unprocessed materials , processing charges and taxes payable .