《财政部 国家税务总局关于出口货物劳务增值税和消费税政策的通知》（财税〔2012〕39号）发布，来料加工手册项下铜精矿加工出口贸易取消3%的综合税率，改征增值部分17%的税率。据了解，虽然目前有关具体铜精矿来料加工操作细则未出台，关于如何计算增值部分，市场还在猜测当中。但可以明确的是，该税费的改革将显著减轻来料加工手册项下出口精铜的费用。

《The Treasury Total bureau of national tax wu about export goods and services of value-added tax and consumption tax policy notice》（Finance and tax [2012] no. 39）release，The manual processing under a copper concentrate processing export trade cancel 3% of the combined tax rate，Change levy value-added part of the tax rate of 17%。According to understand，Although at present the relevant specific copper concentrate processing operation rules shall come，About how to calculate the appreciation part，The market is still in of speculation。But can clear is，The tax reform would be significantly reduce processing under a pure copper manual export costs。

　　以当前7500美元/吨的LME铜价计算，新政策未执行之前所要交付的税费在1400元/吨左右，而新政策按增值部分17%征收（若以增值加工费部分计算），以2012年铜精矿长单TC/RC60美元/吨6.0美分/磅计算，则税费约在400元/吨。新政策加工手册项下出口精铜交税将减少1000元/吨。

With the current $7500 / tons of LME copper calculation，The new policy does not perform before delivery to the taxes in 1400 yuan/tons，The new policy appreciation parts according to 17% collect（If with value-added processing part of the calculation），In 2012, long copper concentrate single TC/RC60 dollars/tons of 6.0 cents per lb calculation，The taxes in 400 yuan/ton about。The new policy under a manual processing export pure copper pay tax will drop by 1000 yuan/ton。

　　来料加工贸易（Processing）是指外商提供全部原材料、辅料、零部件、元器件、配套件和包装物料，必要时提供设备，由承接方加工单位按外商的要求进行加工装配，成品交外商销售，承接方收取工缴费，外商提供的作价设备价款，承接方用工缴费偿还的业务。由此解释可以看出，企业承接来料加工贸易主要赚取的是加工费，由于铜价波动较为剧烈，如果按出口货物价格的3%来计算税费，铜价每波动1000美元/吨，其费用就要跟随变动30美元/吨，而企业实质上的加工费收入并不会因为铜价的变化而变化。所以此次财税的调整也符合实际情况的导向。

Processing trade（Processing）Refers to provide all of the foreign raw materials、accessories、parts、components、Fittings and packaging materials，If necessary, provide equipment，Undertake processing unit by party according to the requirements of foreign processing and assembling，Finished product/foreign sales，Undertake GongJiaoFei partner，The foreign provide unpriced equipment cost，Undertake the business of labor party expends pay。Thus explain can be seen，The business enterprise accepts processing trade main earn is processing charges，Copper price fluctuation due to more violent，If the price of the goods exported by 3% to calculate taxes，Copper prices every wave us $1000 / mt，The cost will follow change $30 / tons，And the processing enterprise in income will not because of the copper price changes。So the finance and tax adjustment also accord with the actual situation of the guide。

　　目前铜冶炼企业在新政策项下操作还在摸索阶段，有来料加工出口意向的企业倾向于出口至保税区。目前国内消费压力较大，另外沪伦比值依然处于小幅亏损状态，来料加工手册项下出口精铜可以规避沪伦两市价差风险。

At present in the new policy copper smelting enterprises under a still groping stage operation，Have the intent of export processing enterprises tend to export to the bonded area。At present domestic consumer pressure great，Another challenge value are still in Shanghai a small loss state，The manual processing under a pure copper can avoid export Shanghai Aaron two city price risk。