各省、自治区、直辖市国家税务局，各计划单列市国家税务局，海洋石油税务管理局各分局：关于外商投资企业从事“来料加工”、“进料加工”及生产销售中标产品的税收问题，经研究，现通知如下：一、外商投资企业以来料加工、进料加工贸易方式进口的货物，免征进口环节的增值税 The State Taxation Bureaus of provinces, autonomous regions, and municipalities directly under the Central Government, the State Administration of Taxation of each city under separate planning, and the branches of the Offshore Oil Tax Administration: Issues relating to the taxation of foreign-invested enterprises engaged in “incoming processing”, “feed processing”, and production and sales of successful products, The research is hereby notified as follows: 1. Goods imported by foreign-invested enterprises since the material processing, feed processing and trade methods are exempted from import value-added tax.