《涉外税务》编辑部：我单位青海铝厂是具有进出口经营权的生产企业，生产的主要产品是铝锭。生产铝锭最主要的原辅材料是氧化铝、冰晶石、氯化铝、碳块、电等。我厂准备跟外商做来料加工复出口业务，外商的来料是氧化铝，我厂按比例加工成铝锭出口给外商，氧化铝在进口环节是 “Foreign Taxation” Editorial Department: My Unit Qinghai Aluminum Plant is a manufacturing enterprise that has the right to operate import and export. The main products produced are aluminum ingots. The main raw material for producing aluminum ingot is alumina, cryolite, aluminum chloride, carbon block, electricity and so on. I plant ready to do with the foreign re-export processing business, foreign incoming alumina, I plant processed into aluminum ingot export to foreign investors, alumina is the import link