1. The ownership of goods processed with imported materials belongs to the enterprise, and it can be directly sold overseas to collect foreign exchange. The ownership of the goods processed with supplied materials belongs to the foreign party, and the processing is provided for foreign businessmen and labor fees are collected. Therefore, processing with imported materials is subject to export tax rebates in the same way as general trade, while processing with imported materials does not.

# Imported processing #Foreign exchange #Foreign businessman #Processing #Worker payment #Export tax rebate