其出口的应税消费品免征消费税。来料加工出口货物实行免征增值税、消费税,加工企业取得的公缴费收入免征增值税、消费税,出口货物所耗用国内原料支付的进项税额不得抵扣,转入生产成本,其国内配套的原材料已征税款也不予退税。［2］

根据《海关法》的要求,税货物的转让、转移以及进出税场所,应当向海关 有关手续,接受海关监管和查验；加工贸易税进口料件或者制成品因故转为内销的,海关凭准予内销的批准文件,对税的进口料件依法征税；未经海关许可并且未缴纳应纳税款、交验有关许可 ,擅自将税货物、特定减免税货物以及其他海关监管货物、物品、进境的境外运输工具,在境内销售的属于 行为。加工贸易制成品应当在规定的期限内复出口,其中使用的进口料件,属于国家规定准予税的,应当向海关 核销手续；属于先征收税款的,依法向海关 退税手续。

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