其出口(kou)的應稅消(xiao)費(fei)(fei)品免征消(xiao)費(fei)(fei)稅。來(lai)料加工出口(kou)貨物實行免征增值(zhi)稅、消(xiao)費(fei)(fei)稅,加工(gong)企業取得的公繳費收入免(mian)征增(zeng)值稅、消費稅,出(chu)口貨物所耗用國內原料支(zhi)付的進項稅額不得抵扣,轉(zhuan)入生產(chan)成本,其國(guo)內配(pei)套(tao)的原材料(liao)已征稅款(kuan)也不予退(tui)稅。［2］

根據《海關法》的(de)要(yao)求,稅(shui)貨物(wu)的轉(zhuan)讓、轉(zhuan)移以及進出稅(shui)場所,應(ying)當(dang)向海關 有關手續,接受(shou)海關監管(guan)和(he)查驗；加工(gong)貿易稅進(jin)口料件或者制成品因故轉為內(nei)銷的(de),海關憑準予(yu)內銷的(de)批準文件,對(dui)稅(shui)(shui)(shui)的(de)進口料件依(yi)法征稅(shui)(shui)(shui)；未經(jing)海關許(xu)(xu)可(ke)并且未繳納(na)應納(na)稅(shui)(shui)(shui)款、交驗有關許(xu)(xu)可(ke) ,擅自(zi)將稅(shui)貨物(wu)、特定(ding)減免(mian)稅(shui)貨物(wu)以及其他(ta)海關監管貨物(wu)、物(wu)品、進境(jing)的境(jing)外運輸工具,在境(jing)內銷售的屬于 行(xing)為。加工貿易制成品(pin)應當(dang)在規定的期(qi)限內(nei)復出口(kou),其中使用(yong)的進(jin)口(kou)料件,屬于(yu)國家(jia)規定準予稅的(de),應(ying)當向海關 核銷手續；屬于先(xian)征收稅款的,依法向(xiang)海關 退稅手續。

A10VSO10DFR1/52R-PSC64N00
A10VSO10DFR1/52R-PSC64N00E
A10VSO10DFR1/52R-PSC64N00ES1768
A10VSO10DFR1/52R-PSC64N00-S1768
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A10VSO10DR/52R-PSC64N00E
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A10VSO10DR/52R-VSC64N00-SO857
A10VSO10DRG/52L-PSC64N00
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A10VSO10DRG/52R-PKC64N00E
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A10VSO10DRG/52R-PPA14N00
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