FTZ目前最常见的业务是代加工和保税展示。这个案例，应该是进料加工，那

At present, FTZ's most common business is contract processing and bonded display. In this case, it should be processed with <br>imported materials. Then the customer will return it to the supplier (warehouse) in the area in the form of "return and exchange", and no tax is involved. Entry is subject to taxation. <br>The method of tax rebate, processing and re-exporting goods with imported materials, implements the method of "levying first and refunding later"

At present, the most common business of FTZ is agent processing and bonded display. In this case, it should be processing with imported materials, so the customer returns it to the supplier (warehouse) in the area in the form of "return and exchange", which does not involve tax<br>If the entry declaration is in the form of general trade, it shall be returned to FTZ first and then re entered, which shall be taxed.<br>The way of tax refund, processing re exported goods with imported materials, and the way of "first levy and retreat" shall be implemented

At present, FTZ's most common business is agency processing and bonded exhibition. In this case, it should be the feed processing, then the customer returns it to the supplier (warehouse) in the region in the form of "return and exchange", which does not involve tax. If the entry declaration is made by general trade, the goods will be returned to FTZ and then re-entered, and tax will be levied. The way of tax refund, import processing and re-export goods, the implementation of the "first sign back" way.