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(nèi)原料支付的進項稅額不得抵扣,轉入生產(chǎn)成本,其國內(nèi)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(mào)易稅進口料件或者制成品因故轉為內(nèi)銷的,海關憑準予內(nèi)銷的批準文件,對稅的進口料件依法征稅；未經(jīng)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(nèi)銷售的屬于 行為。加工貿(mào)易制成品應當在規(guī)定的期限內(nèi)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)。

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