委托加工，是指由委托方提供原料和主要材料（或由生产提供单位自行采购原料），受托方只代垫部分辅助材料，按照委托方的要求加工货物并收取加工费的经营活动。但对于由受托方提供原材料生产的产品，或者受托方先将原材料卖给委托方，然后再接受加工的产品，以及由受托方以委托方名义购进原材料生产的产品，不论在财务上是否作销售处理，都不得作为委托加工产品，而应当按照销售自制产品征收增值税。
如一个金属零件加工厂，其金属件的电镀工艺委托外部的组织进行，那么组织应识别电镀外包方废水排放、废电镀液等；
As part of a metal processing plant, the pieces of metal plating technology by external organizations, the organization shall identify plating subcontractor wastewater, waste electroplating liquid;
必须与本企业生产的产品名称、性能相同，或者是用本企业生产的产品再委托深加工收回的产品；
They must have the same name and functions as those of the products manufactured by the enterprise, or be the products manufactured by the enterprise and commissioned to others for further processing;
第三条委托方应是持有该加工药品境外上市许可或销售许可的制药厂商或其委托代理人。
Article 3 an entrusting party shall be a pharmaceutical manufacturer holding the permit for listing or selling the processed drug abroad or serve as its authorized agent.
应用推荐