Import and export trade methods are mainly what

Do you know what are the ways of import and export trade? Import and export trade is how to do? I share the organized import and export trade methods with you, take a look!

Import and export trade mode

1. General trade

2. Compensatory trade

3. Incoming processing and assembly trade

4. Import processing trade

5. Consignment, consignment trade

6. Border micro-trade

7. Processing Trade Imported Equipment

8. Export of Goods for Foreign Contracted Projects

9. Leasing Trade

10. Equipment and Goods Imported by Foreign-Invested Enterprises as Investments

11. Outbound Processing Trade

12. Barter Trade

13. Inbound and Outbound Goods from Bonded Warehouses

14. Warehousing re-export goods

15. processing trade

16. overseas trade processing

1. general trade (code "10")

General trade refers to the import and export business within the territory of the enterprise unilaterally imported or unilaterally exported goods.

The import and export of goods in aid of goods, foreign-invested enterprises imported for processing of domestic products for domestic sales of materials, foreign-invested enterprises with domestic materials for processing of finished products for export or acquisition of their own products for export, hotels and restaurants imported food and beverage food, the supply of domestic fuel, materials and spare parts for foreign ships or aircraft, foreign labor cooperation projects with each other in-kind products to offset the wages of my labor imported goods (such as steel, timber, fertilizers, fertilizers, etc.), the goods imported by the other party's physical products. Such as steel, timber, fertilizers, seafood), my domestic enterprises in foreign investment in kind investment part of the equipment, materials, etc., are based on general trade statistics.

2. Compensatory trade (code "13")

Compensatory trade refers to the overseas manufacturers or the use of overseas export credit import production technology or equipment, production by our side, in order to return their products to the other side of the product in the form of reimbursement of the price of technology, equipment, or principal and interest on the goods in installments of the form of transactions. If approved, you can also use the enterprise (including consortia) production of other products sold back to the other party for indirect compensation.

3. trade in processing and assembly of raw materials (code "14")

trade in processing and assembly of raw materials refers to the provision of all or part of the foreign raw materials, auxiliary materials, components, components, ancillary parts and packaging materials, and if necessary, the provision of equipment, processing and assembly by us according to the other party's requirements, the finished product to the other side of the sale, we collect the fees, the other side of the price of the valuation of the equipment provided by the other side of the price of our repayment with the fees.

4.

4. Feed processing trade (code "15")

Feed processing trade refers to the foreign exchange purchase of imported raw materials, materials, auxiliary materials, components, parts and components, ancillary parts and packaging materials, processing of finished products or semi-finished products, and then exported to the form of transactions.

Feed processing assembly trade can also take the form of counterpart contract transactions, that is, the buyer and seller signed the import and export counterpart contract. Material imported when we first pay the material payment, processing of finished products exported to the other party to collect the finished product payment.

5. consignment, consignment trade (code "16")

Consignment trade is the consignor of the goods to the pre-agreed consignor, by the consignor in accordance with the pre-agreed or according to the consignment agreement stipulated in the terms of the consignment sales in the local market on behalf of the sales, the proceeds of the goods after deducting the consignor's commissions and other costs, in accordance with the agreement will be the balance of the way the consignor's transaction form. Form. The consignor and the consignee is not a relationship of sale, but a relationship of trust, the consignor has no ownership of the goods.

6. Border micro-trade (code "19")

Border micro-trade refers to China's land border along the border line approved by the state open to the outside world border counties (flags), border cities under the jurisdiction of the (hereinafter referred to as the border area) approved by the border micro-trade right of operation of the enterprise, through the state-designated land port, and the border areas of the adjoining countries, the enterprise or other trade institutions between trade activities, including barter. Trade activities, including barter trade, easy cash trade and other forms of trade.

7. Processing trade imports of equipment (code "20")

Processing trade imports of equipment refers to the processing and import processing trade under the other side of the price or not to provide imported machinery and equipment, including labor payment (or price difference) reimbursement of equipment and processing trade under the foreign-invested enterprises to import equipment without deducting the amount of investment.

Processing trade under the foreign-invested enterprises imported equipment where the deduction of investment, according to "foreign-invested enterprises imported equipment" statistics. Whether or not to deduct the investment amount, to the competent customs tax reduction and approval department of the enterprise shall prevail in the results of the examination and approval.

8. Export of goods for foreign contracted projects (code "22")

The export of goods for foreign contracted projects refers to the equipment and materials exported by companies approved by the Ministry of Foreign Trade and Economic Cooperation with the right to operate foreign contracted projects for the purpose of contracting foreign construction projects and carrying out labor cooperation and other foreign cooperation projects, but does not include the border areas approved by the Ministry of Foreign Trade and Economic Cooperation with the right to operate foreign economic and technological cooperation. Enterprises and China's batch of neighboring countries to carry out contracted projects and labor cooperation under the export of engineering equipment, materials.

9. leasing trade (code "23")

Leasing trade refers to the leasing business enterprises and foreigners to sign international leasing trade contracts, the lease period of one year and above the leased import and export goods.

10 foreign-invested enterprises as investment in imported equipment, goods (code "25")

Foreign-invested enterprises as investment in imported equipment, goods refers to foreign-invested enterprises to invest in the total amount of funds imported by the Dragon (including the Chinese side of the investment) machinery and equipment, parts and components, and other materials (other materials refer to the construction of factories (field) and the installation of the machine, the reinforcement of the materials required). As well as imported in accordance with state regulations of the enterprise

Reasonable amount of transportation, production vehicles and office supplies (equipment) for their own use.

11. Processing trade (code "27")

Processing trade refers to the raw and auxiliary materials, parts, components or semi-finished products in our territory to foreign manufacturers in accordance with our requirements for processing or assembly, finished products re-imported, we pay the payment of fees for the form of transactions, excluding the "export of materials processing".

"Export with material processing" refers to our investment in overseas enterprises, the raw and auxiliary materials in my territory, parts, components or semi-finished products shipped abroad for processing or assembly, finished products sold outside the territory of the goods shipped under the export with material processing, should be in accordance with the actual mode of statistics, such as: machinery and equipment, raw materials, etc., exported according to the "general trade" statistics; to come, into the processing of finished products exported according to the "to come, Feed processing trade" statistics; rental exports according to "rental trade" statistics.

12. Barter trade (code "30")

Barter trade refers to the direct exchange of imported goods for exported goods trade without the medium of money.

13. Inbound and Outbound Goods in Bonded Warehouses (Code "33")

Inbound and Outbound Goods in Bonded Warehouses refer to goods deposited directly into bonded warehouses from abroad and goods shipped out of export supervisory warehouses, excluding warehouses in bonded zones and transshipment goods.

Export Supervision Warehouse goods and its statistical methods

According to the "People's Republic of China *** and the State Customs Interim Management Measures for Export Supervision Warehouses" (issued by the General Administration of Customs Decree No. 22 of March 18, 1992) and "General Administration of Customs on the revision of the export supervision warehouse on the export of goods stored in the export of tax rebates on the management of the provisions of the Notice" (Department of Supervision [1995] No. 440) of the Provisions of the export supervision warehouse refers to the storage of goods that have been licensed or approved in accordance with the provisions of the export license or approval, have been sold to the foreign exchange settlement and to the Customs and Excise Department to complete all the customs formalities for the export of goods in a special warehouse. Goods stored in the warehouse as "export supervision warehouse goods".

14. Bonded warehousing and re-export goods (code "34")

Bonded warehousing and re-export goods refers to warehousing and re-export goods deposited in the bonded area from abroad and warehousing and re-export goods shipped out of the bonded area, excluding warehousing and re-export goods deposited in the non-bonded area from abroad and warehousing and re-export goods shipped out of the non-bonded area.

15. processing trade

Processing trade mainly includes processing, assembly, processing, processing, processing and compensation trade. It is usually referred to as "three to one complement" (i.e., processing, assembly, sample processing and small and medium-sized compensation trade) the difference is: sample processing is a general export trade, not in the scope of processing trade. Processing and assembly, collectively referred to as processing and assembly. In the "three to a complement" in the removal of sample processing, plus incoming and outgoing processing, is the main content of the processing trade.

16. offshore trade processing

Offshore trade processing refers to the domestic enterprises with existing technology, equipment investment, the provision of raw materials, spare parts or product design and technology, set up factories in foreign countries, processing and assembly, finished products sold locally in the mode of international economic and trade cooperation.

The export tax rebate provisions of the processing zone

First, the concept of export processing zones

Export Processing Zone (hereinafter referred to as?). Processing Zone?) Is approved by the State Council, by Customs supervision of the special closed area. Processing zones must be established in line with Customs regulatory requirements and isolation facilities and effective monitoring system; Customs in the processing zone to set up a specialized regulatory agencies, and in accordance with the "Chinese People's *** and State Customs supervision of export processing zones of the Interim Measures" on the entry and exit of processing zones, the goods and the relevant places in the area to implement a 24-hour supervision system.

Second, the difference between processing zones and bonded zones

The tax reduction and exemption policy for goods entering the processing zones is basically based on the existing policy of bonded zones, there are no new concessions. But there are differences in the following areas:

1, in the function of the processing zone, a single function, only to take the products exported to the processing trade, but the area can be set up to provide services for a small number of processing enterprises to provide services for the production of warehousing enterprises as well as customs approval of the specialized processing zones in the goods in and out of the transport enterprises;

2, domestic raw materials, materials, etc. into the processing zone is treated as an export, the Customs and Excise Department, according to the relevant provisions of the export goods for customs clearance. Export of goods in accordance with the relevant provisions of the Customs declaration procedures, and the issuance of export tax rebate declaration. Enterprises outside the zone with the customs declaration (export tax rebate joint) and related documents to the tax department for export tax rebate (exemption) formalities;

3, the processing zone to the goods outside the zone, the Customs in accordance with the relevant provisions of the imported goods for customs clearance formalities, and according to the manufactured goods tax;

4, the state of the zone for the processing of exported products and taxable services are exempted from the value-added tax, consumption tax.

Third, transported into and out of the processing zone procedures

The export processing zone to the goods outside the zone, the Customs and Excise Department in accordance with the relevant provisions of the export of goods for customs clearance procedures, and in accordance with the tax levied on manufactured goods; the export processing zone enterprises (hereinafter referred to as "enterprises outside the zone"). enterprises outside the export processing zone (hereinafter referred to as "enterprises outside the zone"). , the same below) into the export processing zones of goods as exports, the Customs for export declaration procedures.

Fourth, the processing zone tax rebate (exemption) management regulations

(a) the sale of enterprises outside the zone to enterprises in the export processing zone (hereinafter referred to as "the zone"). (hereinafter referred to as "enterprises in the zone") and transported to the export processing zone. VAT invoices (or ordinary invoices), special tax (export goods) payment letters, foreign exchange receipts and other documents shall be declared to the tax authorities in charge of their export tax refund for tax refund (exemption). For the construction of infrastructure by the enterprises in the zone as well as the reasonable quantity of infrastructure materials required by the production and office users of the processing enterprises and administrative departments in the zone, the enterprises outside the zone and the relevant enterprises and administrative departments in the zone shall establish special books for the review of the tax refund authorities.

(2) No tax refund (exemption) shall be granted for the production and consumption supplies and transportation tools sold by enterprises outside the zone to enterprises and administrative departments within the zone and transported into the export processing zone for their use.

(c) For imported machinery, equipment, raw materials, parts, components, packaging materials, infrastructure materials, etc. sold by enterprises outside the zone to enterprises in the zone and administrative departments and transferred to the export processing zone for their use, the imported value-added tax and consumption tax paid shall not be refunded.

(d) Domestic enterprises with import and export business rights and the implementation of? The exemptions, credits, and refunds are available to domestic enterprises with the right to import and export. or? (d) For domestic-funded enterprises with import and export business rights and foreign-invested enterprises practicing Tax management methods of foreign-invested enterprises to sell and transport into the export processing zones of the goods mentioned in Article (a) above, in accordance with the provisions of the current export tax refund (exemption) management of goods for tax refund (exemption); the implementation of tax-free management methods of foreign-invested enterprises to sell and transport into the export processing zones of the goods mentioned in Article (a) above, before the end of 2000, is still the implementation of the policy of exemption from tax.

(e) For goods sold by enterprises outside the zone and shipped into the EPZ, all export sales invoices shall be issued, and no special or ordinary VAT invoices shall be issued.

For goods sold to enterprises outside the zone for sale and transportation into the EPZ, special tax (export goods) payment books are allowed to be issued in accordance with the provisions of the Circular of the Ministry of Finance and the State Administration of Taxation on the Resumption of the Use of Special Payment Books for Value-added Tax on Export Goods Management.

(F) for enterprises outside the region to sell to enterprises in the region and shipped into the export processing zone for the use of domestic enterprises in the region's equipment, raw materials, parts, components, packaging materials, and the construction of infrastructure, processing enterprises and administrative departments of the production, office space required for a reasonable amount of infrastructure materials, the Customs to be issued by the Customs Declaration of Export Goods (export tax rebates), and in the Customs Declaration? Arrival country? The column of the customs declaration will be listed in the column of the country of arrival. Export Processing Zone.

For the above goods, the Customs should be in accordance with the current relevant provisions of its customs declaration information to be entered, transmission, so that the tax rebate authorities for the tax rebate on the review of customs electronic information.

(7) Enterprises in the zone are exempted from value-added tax (VAT) and consumption tax (CT) on goods and taxable services processed and produced in the zone.

(viii) for the export processing zones and overseas between the import and export of goods, the Customs and Excise Department to implement the management of inbound and outbound cargo record list.

The goods exported by the enterprises in the zone to foreign countries shall not be subject to tax rebate.

(ix) Enterprises in the zone shall not entrust product processing to enterprises outside the zone. For enterprises in the region to entrust or price processing to enterprises outside the region to provide raw materials, parts and components processed into finished products, sold by enterprises outside the region and transported into the region of goods, enterprises outside the region shall not be declared for the tax rebate (exemption).