Question 1: What company should be registered for entrusted processing? Registration procedures for food production and processing enterprises through entrusted processing

According to the fifth "Implementation Rules for Quality and Safety Supervision and Management of Food Production and Processing Enterprises (Trial)" Article 19 stipulates that for enterprises that use entrustment to produce and process food, both entrusting parties must register with the quality and technical supervision department at the local municipal (prefecture) level.

When the entrusting enterprise and the entrusted enterprise apply for registration, the following materials should be provided:

(1) Copies of the business licenses of the entrusting enterprise and the entrusted enterprise;

(2) A copy of the production license of the entrusted enterprise;

(3) A notarized copy of the entrusted processing contract;

(4) The entrusted processing contract must specify the food to be processed All are handed over to the entrusting party for sale;

(5) Labeling style of entrusted processed foods. The labeling method of entrusted processed foods shall be handled in accordance with the National Quality Supervision and Inspection Bureau [2001] No. 41 and Quanxu Ban [2001] No. 38.

The Bureau of Quality and Technical Supervision will conduct necessary verification within 5 days from the date of receipt of the application for entrusted processing registration, and register the qualified enterprises. Those who do not meet the conditions will not be registered and the reasons will be explained.

Question 2: The company's business scope does not have entrusted processing projects. Can it be entrusted to another company to process the products? The processing by the entrusted unit has nothing to do with your business scope.

It is related to the other party’s business scope. The counterparty’s business scope must include processing.

Question 3: Which enterprises can do entrusted processing? Any enterprise with specific processing capabilities can do entrusted processing.

Question 4: What business license should be obtained for entrusted processing? 5 points If you entrust others to process, then only the entrusted party needs to have a license to process the products. If you are the entrusted party, you also need to have a license to process the products. If you are the entrusting party, you should also have the sales of this product in your business scope, and you should have legal qualifications such as authorization or trademark.

Depending on the products being processed, different licenses are required. The following takes food processing as an example:

Materials that should be submitted when applying for a food production license

1. 3 copies of the valid industrial and commercial business license or 3 copies of the company name pre-approval issued by the industrial and commercial department;

2. 3 copies of the food production and processing site ownership certificate;

3. 3 copies of the ID card of the person in charge of the company;

4. 3 copies of the company’s power of attorney;

5. Copy of the ID card of the person being entrusted 3 copies;

6. 3 copies of food production license application.

7. 3 copies of the company’s production site layout;

8. 3 copies of the company’s production process flow chart with key equipment and parameters;

9. 1 copy of enterprise quality management documents;

10. 3 copies of enterprise standard texts (implementing enterprise standards);

Enterprise products shall comply with existing national standards and industry standards Standards or local standards, the product name, type, properties and other attributes must be strictly consistent with the content stipulated in the corresponding national standards, industry standards or local standards. Otherwise, it will be deemed that the product does not have national standards, industry standards or local standards. According to Article 25 of the Food Safety Law, enterprise standards must be formulated and filed with the provincial health administration department or issued in writing by the provincial health administration department. Certification proves that the product can be applied to an existing national standard, industry standard or local standard.

11. Enterprises that have obtained HACCP certification and export food hygiene registration (registration) certificates shall provide 3 copies of the certificates;

12. Copies of health certificates of food production and operation personnel 3 copies;

13. Panoramic color photos or color printouts (more than 5 inches) of the company gate, all raw and auxiliary material warehouses, production lines, finished product warehouses, and laboratories. Two sets of photos. Photos are taken on-site by the review team;

14. Other materials required by the review rules.

Question 5: Can commercial and trading enterprises entrust processing? Those without production equipment cannot be classified as industrial, and entrusted processing is generally classified as commercial management.

Question 6: Can a trading company entrust processing? If there is no production equipment, it cannot be classified as industrial. Entrusted processing is generally classified as commercial management.

Question 7: What documents are required for entrusted food processing? 10 points The General Administration of Quality Supervision, Inspection and Quarantine has stipulated the labeling of OEM products subject to production license management

The General Administration of Quality Supervision, Inspection and Quarantine issued the "About Entrusted Processing" in the Guoqiqin (2001) No. 41 "Notice on Issues Related to Labeling of Products Subject to Production License Management", which stipulates the labeling of OEM products subject to production license management. The full text is as follows:

With the development of my country's market economy, companies are constantly exploring new production methods to reduce production costs and increase brand added value. In recent years, more and more companies have entrusted production processes to production companies with existing production conditions and good quality assurance systems. In response to this new situation, the labeling of production licenses in entrusted processing activities is unified. In accordance with the provisions of Article 27 of the "Product Quality Law", Article 8 of the "Trial Regulations on Industrial Product Production Licenses" and Articles 9 and 13 of the "Product Labeling Regulations", the relevant opinions are hereby notified as follows:

1. A certified enterprise (the principal) entrusts another certified enterprise (the entrusted party) with the same product to produce the same product. The entrusting party is responsible for the sales of all products, and the enterprise can choose the following two labeling methods:

1. The name and address of the entrusting party and the name and production license mark and number of the entrusted party shall be marked on the product or its packaging;

2. The entrustment shall be marked on the product or its packaging The name and address of the party as well as the production license mark and number.

2. If an unlicensed enterprise (client) entrusts an enterprise (entrusted party) with a production license for entrusted products to produce, and the entrusting party is responsible for all product sales, the entrusting party shall be marked on the product or its packaging. The name and address of the entrusted party, as well as the name and production license mark and number of the entrusted party.

3. No enterprise is allowed to entrust unlicensed enterprises to produce products managed by the production license system. Once discovered, they will be investigated and dealt with as unlicensed products.

4. Enterprises that adopt the above labeling method should present a valid contract signed by the entrusting party and the entrusted party and the enterprise's production license to the provincial, autonomous region, or municipality's quality and technical supervision bureau license office for filing and approval. Can be marked. The licensing offices of the quality and technical supervision bureaus of provinces, autonomous regions, and municipalities directly under the Central Government should report the filing status to the National Industrial Product Production Licensing Office and promptly track and understand changes in enterprises.

The following procedures are required for entrusted processing in Guangdong Province:

Those who entrust processing must also fill in the "Guangdong Province Food Entrusted Production Application" in accordance with the relevant requirements of the "Guangdong Province Food Entrusted Production Hygiene Supervision Regulations" The form is accompanied by a commissioned processing contract and a notarial certificate; if food additives are used in raw materials, a source certificate and health license certificate are also required. If entrusted processing falls within the scope of QS management, it must be entrusted to an enterprise with a QS food production license for processing, and the name of the entrusted processing enterprise must be indicated on the label, etc.

Question 8: Business instructions for entrusted processing Accounting entries for entrusted processing business: 1. When issuing processing materials: Debit: Entrusted processing materials Credit: Raw materials 2. When paying processing fees: Debit: Entrusted processing materials Borrow : Tax payable DD Value-added tax payable (input tax) Credit: Bank deposit 3. When recovered after processing: Debit: Raw materials (or finished products) Credit: Entrusted processing Materials Entrusted processing can reflect the enterprise's inventory, but this process is Incomplete. Because: 1. It cannot truly reflect the cost of materials outsourced by enterprises, 2. It cannot calculate processing costs separately, 3. It cannot clearly reflect the cooperative relationship of outsourced processing. 1. The following materials should be provided for entrusted food processing registration: 1. Application for entrusted processing registration; 2. Copies of the business licenses of the entrusting enterprise and the entrusted enterprise (the business license should be valid and issued by the industrial and commercial administration department, and the business scope should cover the entrustment application) Processing and filing of products. The business license should be stamped with the official seal of the company); 3. Notarized copies of the entrusted processing contract and the impartiality document. (Notarization can be performed at the notary office where either party is located) 4. A copy of the production license of the entrusted enterprise; 5. A copy of the production license of the entrusted enterprise (provided if the product is marked with the production license number of the entrusted enterprise); for entrusted processing For foods that are not included in food quality and safety market access management, only 1, 2, and 3 are provided. The above materials must be submitted in triplicate, and the originals of the impartial entrusted processing contract and impartiality letter must be provided for confirmation. 2. The labeling style of entrusted food processing products should comply with the following regulations: 1. A certified enterprise entrusts a certified enterprise (certified refers to a food production license): the name, address and license number of the entrusting party must be marked. The relevant information of the entrusted party does not need to be marked, and the entrusting party shall bear the responsibility for food quality and safety. 2. If an unlicensed enterprise entrusts a licensed enterprise: mark the name and address of the entrusting party as well as the name, address and production license number of the entrusted party. 3. The name of the entrusting enterprise and the name of the entrusted enterprise should be of the same font size. 3. The entrusted processing contract should include the following basic contents: 1. The entrusted processing contract must clearly entrust the enterprise to be responsible for the sales of all products; 2. The contract should have clauses on the labeling method of entrusted processing products; 3. Contents that should be included in accordance with the Contract Law. Such as the name and address of the parties, subject matter, quantity, quality, price or remuneration, time limit, place and method of performance, liability for breach of contract, method of resolving disputes, etc. 4. Application procedures for entrusted processing registration: 1. Fill in the "Application Form for Entrusted Processing Registration"; 2. The enterprise submits the application materials to the Municipal Quality and Technical Supervision Bureau, and the Municipal Bureau will conduct a preliminary review of the application materials and the entrusted processing registration contract; 3. The enterprise meets the requirements of the preliminary review The required entrusted processing registration contract must be submitted to a qualified impartial department; 4. The enterprise shall submit the required application materials to the Municipal Bureau; 5. The Municipal Bureau shall review the application materials within 5 working days from the date of receipt of the registration application. Qualified enterprises will be registered. 5. Acceptance department and contact information Although the taxable consumer goods entrusted by taxpayers to be processed are collected and paid by the entrusted party, the entrusting party must also pay attention to the calculation and accounting treatment of consumption tax when it comes to the obligation to entrust the processing of taxable consumer goods. 1. Taxable consumer goods entrusted by taxpayers to self-employed individuals for processing shall be subject to consumption tax at the entrusting party's location after the goods are recovered by the entrusting party. For example, a non-staple food company entrusted an individual operator to process a batch of rice wine. In January 2002, 20 tons were recovered, and the unit tax per ton was 240 yuan. The amount of consumption tax payable is calculated as follows: Amount of consumption tax payable = 20 × 240 = 4800 yuan 2. Outsourcing entrusted processing materials: When the entrusting party outsources raw materials and main materials for entrusted processing, it must pay the supplier VAT. If you can obtain a special VAT invoice, you can deduct this VAT. 3. Issuance of entrusted processing materials: When a taxpayer issues entrusted processing materials, if the transportation unit is responsible for the transportation, the input tax deduction of value-added tax will also be involved. 4. Payment of processing fees: When the entrusting party pays the processing fees, if it can obtain a special VAT invoice issued by the entrusted party, the input VAT can also be deducted. 5. If the entrusted party fails to collect and remit consumption tax as required, the entrusting party shall pay the tax.

The tax calculation basis for the entrusting party to collect consumption tax is: (1) If the taxable consumer goods recovered through entrusted processing have been directly sold, tax shall be calculated based on the sales volume; (2) If the taxable consumer goods have not been sold or cannot be sold directly (such as for continuous Producing taxable consumer goods, etc.), the tax should be calculated based on the taxable price. The composition taxable price for supplementary consumption tax is: composition taxation price = [production cost × (1 cost profit rate)] ÷ (1 - consumption tax rate) Processing enterprises in the bonded zone entrust non-bonded zone enterprises or accept entrustment by non-bonded zone enterprises to carry out processing business , should be in advance...gt;gt;

Question 9: Can an individual entrust an enterprise with entrusted production and processing? 100 points. The food processing enterprise you entrust should meet the following conditions: 1. The food processing enterprise should You have a business license and a food production license, and the business scope includes food items entrusted by you; 2. You should sign an entrusted processing contract between you.

Because in addition to the "registered trademark", the name of the entrusted processing enterprise must be marked on the food packaging produced, so the trademark should be registered. You can hold the trademark registration certificate and consult the Trademark Section of the local Industrial and Commercial Bureau.

Question 10: How should the accounts for processing with supplied materials and processing entrusted to other companies be handled respectively? 1. Accounting treatment for entrusted processing 1. When receiving materials and materials for entrusted processing: No accounting treatment is required, but the received materials for entrusted processing must be registered in the reference book to record the increase or decrease in materials received, put into processing, etc. . 2. After sending the entrusted materials to the production workshop for processing, the labor, auxiliary materials, etc. will be recorded as: Debit: Production cost Credit: Manufacturing expenses, etc. 3. When the processing is completed and put into storage, the processing cost of this batch will be carried forward Debit: Inventory goods - entrusted Processed product loan: production cost 4. When the processed product is delivered and an invoice is issued: Debit: Accounts receivable Loan: Main business income or other business income tax payable - value-added tax payable (output tax ) Taxes payable - consumption tax payable (if consumption tax is involved, consumption tax must be withheld and paid) 5. Register the receipt and payment of entrusted processing materials and materials in the reference book, and carry forward the inventory goods: Debit: operating costs or other business Cost loan: Inventory goods - entrusted processing products 2. Accounting processing of entrusted processing 1. Transfer materials to the processing unit Borrow: Entrusted processing materials Loan: Raw materials 2. Calculate and pay processing fees Borrow: Entrusted processing materials payable taxes - Value-added tax payable (input tax) Taxes payable - consumption tax payable (if used for continuous production after processing is recovered) Credit: Accounts payable 3. Recovery of completed products Debit: Inventory goods Credit: Entrusted processing materials (including materials and processing fees) Notes: ① For any processing materials that are directly used for sale after being recovered, the consumption tax borne by them will be included in the cost of the processing materials. ② Where processing materials are recovered and used for continuous production, the consumption tax paid is first included in the debit of the "Taxes Payable - Consumption Tax Payable" account, and is used to deduct the consumption tax borne after the sale of processed consumer goods according to regulations. .