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知识节点梳理进料加工料件,制成品及残次品进料加工,是指进口料件由经营企业付汇进口,制成品由经营企业外销出口的经营活动。一般情况下,进料加工料件包括以进料加工贸易方式进口的原辅料、零部件、元器件、包装物料。随着加工贸易的发展,进料加工的料件形式也在不断扩充,有半成品、允许保税的消耗性物料,随成品一起出口的备件、工具,等等。因此,可以说凡是以进料加
The “knowledge node” sorts out the raw material for processing materials, and the processing of finished products and defective products refers to the business activities of imported materials imported by the operating companies to pay foreign exchange, and the finished products exported by the operating companies. Under normal circumstances, the raw materials for processing of incoming materials include raw materials, spare parts, components, and packaging materials that are imported in the form of feed processing trade. With the development of processing trade, the form of materials used for feed processing is also expanding. There are semi-finished products, consumable materials that are allowed to be bonded, and spare parts and tools that are exported along with the finished products. Therefore, it can be said that the