It refers to the plant in mainland China by the joint venture or foreign export processing enterprises in production and processing of used products to another in the mainland joint venture or foreign processing enterprises assembling and processing. From commodities point of view, 'to the plant & # 39; in the country, belonging to domestic transactions. However, because the production and processing of the products are exported products, but both parties are mostly foreign or joint ventures outside the settlement are carried out by foreign exchange, so 'to the plant & # 39; is seen as part of the processing trade. 'To the plant & # 39; processing began around 1993. After 1995, with a large number of Hong Kong's manufacturing base relocation, and large Japanese home appliance companies have set up factories in mainland China, has accelerated the development of the mainland parts processing industry, making exports' to the plant & # 39; working movement, very active in the Pearl River Delta. Since the Chinese government to implement preferential tax policies for export processing trade, some companies use 'to the plant & # 39; processing carried out tax evasion, and even exports to domestic sales of wrongdoing have occurred, causing the concern of all parties. Between enterprises in which an enterprise is another enterprise Finished finished processing materials and parts, the two sides held their processing manual, exports and imports were filling in the customs declaration for import and export formalities, carried forward the case that one entered the called to the plant. Export re-import the plant process description: 1. Factory shipments arrive the day before the vehicle will ship customs processing area of ??logistics information to do pre-entry (information, including: contracts, INVOICE, packing list, customs agents power of attorney, and other information (depending on the actual goods may be)), for inspection, please provide customs formalities or inspection replacement slip, self inspection record number, business license and other information (depending on the actual goods may be)). 2. While receiving plant will also need to import one day in advance to the customs data processing zones logistics company to do the import of pre-declared area. (Imported materials include: contracts, INVOICE, packing lists, manuals volumes, for inspection, please provide self inspection instructions, self inspection record number, business license and other information.) 3. Processing Zone and logistics in vehicle arrival processing zone supervision stations, receive and confirm the information out of the original declaration is complete and correct declaration after the two sides to send pre-entry data to Customs processing zones; 4. declaration data received by the customs system was "orders to pay a single" state logistics processing zone hold out zone customs declaration documents to the processing area despatch approval; 5. After approving the release, logistics processing zone have signed with customs clearance of goods declaration to guide the vehicle out of the district. Why enterprises need to plant? ? ? 1. Corporate demand for processing trade enterprises to the plant, also known as business customs supervision, under normal circumstances are foreign. Processing trade enterprises: refers to import raw materials or parts from abroad, use the country's cheap labor and land, processed into finished products for re-export business. Processing trade is also called to a three-business: includes the most common feed processing enterprises, processing enterprises. Features: processing trade enterprises imported from abroad necessary raw materials and finished products necessary for re-export, import materials and parts must correspond to the number of the number of export products, one into a necessary balance, customs declaration form is manual (it means the use of the manual registration access to goods ), when the finished product export processing trade enterprises is called verification. The purpose is to utilize the foreign country's cheap labor and land, our aim is to introduce foreign investment and technology, the state implemented such a policy: imports of raw materials for processing trade enterprises are exempt from VAT 17 points necessary to export their final product write-off, because of the additional trade companies can not direct purchases and sales in the country (in addition to the way the plant), so the plant will have a meaning of its existence. More questions, please contact 2. define the plant to plant (deep processing): A processing enterprises will be bonded materials (ie, materials and parts processing trade enterprises or finished) product carried forward to another or processing under customs within this immediate trade enterprises B after processing export business activities. Under normal customs definition: to plant for the deep processing carry-over between the two that is processing trade enterprises. Case: A Canadian trade enterprises from foreign imports of materials and parts plastic pellets in the domestic production of semi-finished metal plastic pieces and then re-export verification. Another plus trade enterprises in Dongguan B imported materials and parts from plastic sheet metal in the domestic production of refined metal, and then re-export verification. Description: A need to write off export of semi-finished products to be imported just the B materials and parts, through to the plant A plastic sheet can put hardware sales to B. In the plant process, A is equal to the export verification sheet metal plastic, B value of imports of metal plastic sheet from abroad, B to A plastic sheet metal to produce finished products after hardware still after export verification. Supply to the plant rebates day trips, day trips to the export tax rebate Shenzhen Export Processing Zone in addition to export processing zone outside the specialized development of modern logistics industry; enterprises in the park to enjoy the customs, inspection and quarantine, foreign exchange, tax and other concessions Free Trade Zone policy, the implementation of "the tax refund" that domestic goods into the park deemed export, can apply for export tax rebates gone through customs formalities. More questions, please contact Xin Yun Heng Tong Lee