其出口的應稅消費品免征消費稅。來料加工出口貨物實行免征增值稅、消費稅,加工企業(yè)取得的公繳費收入免征增值稅、消費稅,出口貨物所耗用國內原料支付的進項稅額不得抵扣,轉入生產成本,其國內配套的原材料已征稅款也不予退稅。［2］

根據(jù)《海關法》的要求,稅貨物的轉讓、轉移以及進出稅場所,應當向海關 有關手續(xù),接受海關監(jiān)管和查驗；加工貿易稅進口料件或者制成品因故轉為內銷的,海關憑準予內銷的批準文件,對稅的進口料件依法征稅；未經海關許可并且未繳納應納稅款、交驗有關許可 ,擅自將稅貨物、特定減免稅貨物以及其他海關監(jiān)管貨物、物品、進境的境外運輸工具,在境內銷售的屬于 行為。加工貿易制成品應當在規(guī)定的期限內復出口,其中使用的進口料件,屬于國家規(guī)定準予稅的,應當向海關 核銷手續(xù)；屬于先征收稅款的,依法向海關 退稅手續(xù)。

A10VSO10DFR1/52R-PSC64N00
A10VSO10DFR1/52R-PSC64N00E
A10VSO10DFR1/52R-PSC64N00ES1768
A10VSO10DFR1/52R-PSC64N00-S1768
A10VSO10DFR1/52R-PUC64N00
A10VSO10DFR1/52R-VPA14N00
A10VSO10DFR1/52R-VUC64N00
A10VSO10DR/52R-PSA14N00-S1482
A10VSO10DR/52R-PSA14N00-SO32
A10VSO10DR/52R-PSA14N00-SO857
A10VSO10DR/52R-PSC64N00
A10VSO10DR/52R-PSC64N00E
A10VSO10DR/52R-PSC64N00-SO858
A10VSO10DR/52R-PSC64N00-SO922
A10VSO10DR/52R-PUC14N00
A10VSO10DR/52R-PUC64N00
A10VSO10DR/52R-PUC64N00E
A10VSO10DR/52R-PUC64N00-S1768
A10VSO10DR/52R-PUC64N00-SO857
A10VSO10DR/52R-PUC64N00-SO858
A10VSO10DR/52R-VKC64N00ES1768
A10VSO10DR/52R-VKC64N00-S1768
A10VSO10DR/52R-VPA14N00
A10VSO10DR/52R-VPA14N00-SO857
A10VSO10DR/52R-VSC64N00-SO857
A10VSO10DRG/52L-PSC64N00
A10VSO10DRG/52L-PUC64N00
A10VSO10DRG/52R-PKC14N00
A10VSO10DRG/52R-PKC64N00
A10VSO10DRG/52R-PKC64N00E
A10VSO10DRG/52R-PKC64N00-SO846
A10VSO10DRG/52R-PKC64N00-SO857
A10VSO10DRG/52R-PKC64N00-SO858
A10VSO10DRG/52R-PPA14N00
A10VSO10DRG/52R-PPA14N00-SO857
A10VSO10DRG/52R-PPA14N00-SO858