上海市国家税务局按照国家税务总局对来料加工业务税收管理的新要求,结合本市实际情况,制定了上海市《来料加工贸易免税管理办法》。该办法自2006年8月1日起执行,现应读者具体将其主要内容介绍如下:一、来料加工贸易免税的概念《来料加工贸易免税管理办法》所称的“来料加工”,是指由国外客商提供一定的原材料、辅助材料、零部件、 In accordance with the new requirements of the State Administration of Taxation on the tax administration of the processing business and in light of the actual conditions of Shanghai Municipality, the State Taxation Bureau of Shanghai formulated the Administrative Measures on the Exemption of Processing Trade of Materials in Shanghai. The Measures shall be implemented as of August 1, 2006. The main content of the Measures is as follows: 1. The concept of duty-free trade in processing trade The so-called “processing of imported materials” Refers to the foreign merchants to provide certain raw materials, auxiliary materials, spare parts,