second, enterprises in the export processing zone will regard their products as exports when they are transported outside the zone, and products outside the zone will be regarded as imports when they enter the zone.
Thirdly, the import and export trade between enterprises in the export processing zone and enterprises outside the zone is generally settled in US dollars, because it involves tax refund. Consumables used by enterprises in the region are generally settled in RMB and outside the region
Fourth, your problem description is not very clear. Does it mean that enterprises in the processing zone purchase raw materials from outside the zone, and then process them into finished products and sell them to enterprises outside the zone? If so, whether to pay VAT depends on whether you make a bonded manual or not. Enterprises in the area must make manuals, but they are paperless electronic account books. Therefore, enterprises in the area do not need to pay VAT for purchasing raw materials and selling finished products from outside the area.
for example, enterprise a is located in Shanghai Songjiang export processing zone, enterprise b is located in Shanghai Pudong, enterprise c is located in Suzhou, and BC is not a processing zone or bonded zone enterprise. A purchases raw materials from B. For A, it means importing raw materials. Just like importing from abroad, it uses electronic account books for customs declaration. For B, it is an export product, just like exporting abroad. It can be declared for export in the form of manual or in the form of general trade, which depends on B, and it can enjoy tax refund.
A buys raw materials, processes them into final products, and then exports them to C. At this time, for a, it is export declaration, and it is also export declaration with electronic account books; For C, it means importing products, just like importing from abroad. If there is a manual, you can declare with it and be exempt from customs value-added tax. If there is no manual, you can import it by general trade and pay customs value-added tax.