烟草企业委托加工物资的财税处理(委托加工卷烟的企业)

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烟草企业委托加工物资的财税处理

Discrimination and Taxation Handling of Materials Entrusted by Tobacco Companies for Processing

一、企业自产 物资 的财税处理

I. Financial and tax handling of materials produced by enterprises

物资的税种取决于营业税征收管理的分类。一般来讲，企业自制物资属于营业税征收管理的“产品”，按营业税征收管理“产品”分类进行税种征收，即根据分类汇总税种为13%增值税。

The tax category of the materials depends on the classification of the business tax collection and management. Generally speaking, materials produced by enterprises belong to "products" in the business tax collection and management, and the tax categories are levied according to the classification of "products" in the business tax collection and management, that is, according to the classification summary tax rate of 13% value-added tax.

在物料购进及其工业材料生产使用过程中，企业可享受开支税前扣除。还有一类可以扣除的情节，那就是物料的开发、技术改造、更新等研发费用（研究开发费、技术改良费），可开支税前扣除。

In the process of material purchase and industrial material production, enterprises can enjoy pre-tax deduction of expenditures. There is also a kind of situation that can be deducted, that is, the research and development expenses (research and development expenses, technical improvement expenses) of material development, technological transformation and updating, which can be pre-tax deducted.

二、外部单位加工企业自产 物资 的财税处理

2. Financial and tax handling of materials produced by external entities

（1）加工后的 物资 属于新产品，营业税执行税种征收的是新产品的13%增值税，企业购进新产品作为原材料，也可以增值税税前扣除。

(1) The materials after processing are new products. The tax rate of business tax is 13% value-added tax for new products. Enterprises can also deduct value-added tax before tax when purchasing new products as raw materials.

（2）加工企业可以根据营业税进项发票及出口收汇证明等计算所有收到的物料、物料价值及其代加工费用等数额，按营业税征收管理“服务、不动产、无形资产及其他”分类进行税种征收，即按照6%征收增值税。

(2) Processing enterprises can calculate the amount of all materials, material values and fee for processing according to the input tax invoice and foreign exchange receipt for export, and levy the tax according to the classification of "services, real estate, intangible assets and others" in the business tax collection and management, that is, levy 6% value-added tax.

实际上，企业委托加工物资的财税处理是有规定的，所以加工企业在自己的加工工艺和加工费用的同时，还要对物资进行完整的财税征收，以防止会计相关问题的出现。

In fact, the financial and tax handling of materials entrusted by enterprises for processing is regulated, so when processing enterprises are processing their own processing technology and processing fees, they should also levy the full financial and taxation on the materials so as to prevent accounting related problems.